By means of public communication CP 95/10 of June 10, 2022, the Ministry of Finance informed about the reestablishment of its computer systems establishing August 16, 2022 as the maximum date for filing corporate tax returns.
Inactive companies are those that do not carry out any economic activity in the country and are registered in the Tax Administration under the inactive code 960113.
By August 16, the asset declaration for the periods 2020 and 2021 must be filed through the ATV platform. The legal representative of the company is the one who must make the declaration or an authorized person in such platform.
In case of failure to file the required declaration, the company is exposed to fines of up to three base salaries.
If you require assistance to comply with this obligation please contact us at: corporativo@aralaw.cr
