The Tax Department of Costa Rica has recently issued the revised version of the mandatory filing form for all inactive companies in Costa Rica. This new form, known as D-195, is designed to collect essential information about the assets of inactive companies. It’s important to note that no tax payment is required when submitting this form, as it solely serves as a means of gathering sworn information from taxpayers.
To fulfill this obligation, the legal representatives of the entities must utilize the specific form called ‘Informative Declaration of Inactive Legal Entities D-195’, which can be accessed on the digital platform ‘Virtual Tax Administration (ATV)’ hosted on the official website of the Ministry of Finance. The required information to be provided in the declaration is outlined in Annex 1 of the resolution.
00:00 Intro
00:24 Background on the inactive company tax filing
00:43 The simplified D-101 tax filing
01:14 Access to the online ATV tax platform
01:48 What if you only have a passport
02:12 Getting a NITE Taxpayer identification number
02:18 Confirming the current tax status of your company
03:25 Gather your supporting documents
03:53 Login to your ATV account to do the D195 filing
04:29 Click on the informational forms filing tab
05:05 Section A Indicate the reasons why the company has no economic activity
05:28 Section B Indicate assets that are recorded
06:08 Section C Indicate if you have a property that is not recorded
06:12 Section D Indicate if you have any assets that are not registered
06:25 Section E List all debts and liabilities for the company
06:58 Section F Identify those that pay the expenses and cover liabilities for the company
07:48 Click on validate and present to complete the process
08:18 Download the receipt of the filing and the form
08:27 Concluding comments
For more information read my article here: costaricalaw.com/costa-rica-l...
Download he government Guide to the D-195 here: www.hacienda.go.cr/docs/GUIA_...
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