The new corporation tax law, 9428, imposes a D-140 registration requirement on any and all CR corporations.
The deadline for submitting the D-140 Form to the Tax Administration depends on the last number of your Corporate ID: (Pursuant to the Regulations to Law No. 9428)
– 1 y 2: before October 31st, 2017.
– 3 y 4: before November 30, 2017.
– 5 y 6: before December 31st, 2017. – 7 y 8: before January 31st, 2018.
– 9 y 0: before February 28, 2018.
3-101-222222 Must submit the Form before October 31st, 2017.
Form available in the following link: Click Here
Failure to comply with this requirement, will be sanctioned with a penalty that will be calculated based on the delay in payment (but never exceeding the amount equivalent to three base salaries: USD$ 2300, approximately).
Below, please find the step by step process:
1. Fill out and sign the Form.
2. Authentication of the signature by a Costa Rican Notary Public (stamps must be attached)*.
3. Submit the Form before the Tax Authority.
For this specific case, it is possible to submit the Form before any Tax Authority Office “Oficina de Administración Tributaria**”.
People outside the country, must grant a POA in order to be able to submit the Form on time.
GM Attorneys was so kind and had sent out this info. They are a Law Firm with offices in Flamingo Beach, Tamarindo and San Jose. For more info please contact your attorney, accountant or GM Attorneys