Filing requirement for companies dissolved by merger
Companies dissolved by merger must file the D-140 Declaration within one month of the merger.
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September 30 Deadline for Second Partial Income Tax Payment
Income tax applies to all profitable activities in Costa Rica. This installment can be paid via bank connectivity or the DTR system on the ATV portal.
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Dissolved Companies must file Informative Declaration D-195
Even without assets or debts, filing is mandatory to comply with tax regulations under resolution MH-DGT-RES-007-2023.
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Major Reforms to the Free Trade Zone Law
Starting in January, Customs will automatically tax all online purchases, both small and large imports.
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Digital Treasury: Internet Purchase Tax
As of January, Customs will impose automatic taxes on all online purchases, from small items to large imports.
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