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Costa Rica Corporation D-140 Registration Requirement

by rpetersen

The D-140 Filing Requirement

The new corporation tax law imposes a D-140 registration requirement on corporations.  The corporation tax is currently in effect in Costa Rica and is managed by the Costa Rican Department of Revenue (Tributación Directa).   The tax department is administratively registering all corporations into their tax database.   However, they are requiring that all corporations that have not done so in the past file a form D-140 .  The D-140  is the form for reporting the personal contact information for all taxpayers.   The tax department wants information to be able to identify all corporation representatives and their location so you need to report a legal domicile of the company and an e-mail for all corporation taxpayers.   That is the rationale from the tax department for imposing a D-140 filing requirement.

The D-140 is attached below for your review and convenience.

How do you File the D-140 ?

Although the tax department has 2 online platforms known as ATV (Administracion Tributaria Virtual (ATV) and Tribunet  it appears that it is not possible to complete the D-140 electronically.  The ATV platform does not allow it.   The Tribunet site restricts it to Costa Rica citizens.

Once you complete the D-140 paper version you can file  it directly with any office of the Department of Revenue (Tributacion Directa). If you are not located in Costa Rica you will need to confer a Power of Attorney that follows Costa Rican legal guidelines to somebody who can then file the form for you in Costa Rica.

You would think that if you were the tax department you would make this process as easy as possible to ensure that everybody complies and registers.   Apparently not.   There are currently long lines at the tax department offices with everybody showing up to physically file the D-140 form.

What are the filing deadlines ?

The filing deadline for the D-140 depends on the number in which your corporation identification number terminates. If it is 1 and 2 then you have until the end of October to file. The full schedule is below:

1 & 2  October 2017

3 & 4 November 2017

5 & 6 December 2017

6 & 7 January 2018

9 & 0 February 2018

Here is the form:

You can download the D-140 here: D-140 Form for Costa Rica Corporation

If you want to see the official government tax department information on the D-140 filing process you can do so here at the website Tributacion Directa in Spanish.

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