Costa Rica: Extension of deadline for filing dormant entities tax returns

Deadline extended until 15 November 2022

Filing dormant entities tax returns

The General Directorate of Taxation extended until 15 November 2022, the deadline for filing income tax returns for dormant companies, using the simplified form D-101 in the virtual tax administration system.

Accordingly, taxpayers will not incur an infraction for the late filing of this declaration, provided that they comply with all the applicable terms. 

Read an August 2022 report prepared by the KPMG member firm in Costa Rica


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