MANDATORY TAX FILING FOR NON-ACTIVE OR INACTIVE ENTITIES.
The Costa Rican Tax Administration declared a new extension for the mandatory tax filing for “non-active” or “inactive” entities. The new deadline is April 30th, 2023.
“Inactive” or “non-active” means that the entity is registered at the Tax Administration with no economic or business activity.
Please contact your Costa Rican accountant for your entity to follow this new requirement or let us know if you require us to put you in contact with one.