Costa Rica: Payment of tax obligations

Payment of tax obligations due beginning 18 April 2022

Payment of tax obligations due beginning 18 April 2022

Resolution number DGT-R-012-2022 enables the payment of tax obligations due beginning 18 April 2022 in two ways—Form D-110 “Official Payment Receipt” (Recibo Oficial de Pago) and a bank deposit.

National large taxpayers

The resolution establishes that taxpayers classified as “national large taxpayers” (grandes contribuyentes nacionales) must settle debts due from 18 April to 22 April within three business days after publication of the resolution.

Debts that expire after the date of publication of this resolution—22 April 2022—must be canceled on the corresponding expiration date. For these purposes, Form D-110 -EDDI-7 version of national large taxpayers and the deposit in the authorized accounts in the name of the National Treasury (Tesorería Nacional) are enabled as a means to comply with their obligations.  

Other taxpayers

For taxpayers that are not classified as national large taxpayers, if by 29 April 2022, Treasury’s systems have not been reestablished, they must pay their tax obligations though Form D-110 by 4 May.

For obligations expiring after 5 May, the taxes must be paid in the corresponding date through Form D-110.

For presenting tax returns by virtual tax administration (administración tributaria virtual—ATV) system, the term will be extended until the third business day following the date when the tax administration’s platforms are reestablished.

Read an April 2022 report (Spanish and English) [PDF 304 KB] prepared by the KPMG member firm in Costa Rica


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