{"id":10444,"date":"2024-04-02T16:01:18","date_gmt":"2024-04-02T22:01:18","guid":{"rendered":"https:\/\/www.venegasnexia.com\/declaracion-d-101-del-impuesto-sobre-la-renta\/"},"modified":"2025-02-24T09:39:47","modified_gmt":"2025-02-24T15:39:47","slug":"declaration-d-101-of-the-income-tax","status":"publish","type":"post","link":"https:\/\/www.venegasnexia.com\/en\/declaration-d-101-of-the-income-tax\/","title":{"rendered":"Declaration D-101 of the income tax"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h1 style=\"font-weight: 400; text-align: justify;\">Declaration D-101 of the income tax<\/h1>\n<p style=\"font-weight: 400; text-align: justify;\">All taxpayers must submit the D-101 declaration of income tax for the fiscal period 2023 no later than March 15.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Independent professionals pay a variable percentage of income tax according to their net income, while legal entities have a general rate of 30 percent, unless they are SMEs with annual revenue less than ?122,145,000.00 colones.<\/p>\n<p style=\"font-weight: 400; text-align: justify;\">Non-compliance can result in fines and penalties, including half of the minimum wage for failing to submit the D-101 declaration and interest for not paying the tax.<\/p>\n<h2>D101 penalties an finess if you don&#8217;t pay<\/h2>\n<p style=\"font-weight: 400; text-align: justify;\">If you do not have the money to pay, you can do so after March 15, but you will incur interest of 10.1 percent and a penalty for late payment of 1 percent per month or fraction of a month of delay in paying the tax, up to 20 percent.<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_widget_sidebar sidebar_id=&#8221;dynamic-sidebar&#8221;][\/vc_column][\/vc_row][vc_row use_custom_fonts_h2=&#8221;&#8221; h2_font_container=&#8221;tag:h2|text_align:left&#8221; 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i_icon_fontawesome=&#8221;fas fa-adjust&#8221; i_icon_openiconic=&#8221;vc-oi vc-oi-dial&#8221; i_icon_typicons=&#8221;typcn typcn-adjust-brightness&#8221; i_icon_entypo=&#8221;entypo-icon entypo-icon-note&#8221; i_icon_linecons=&#8221;vc_li vc_li-heart&#8221; i_icon_monosocial=&#8221;vc-mono vc-mono-fivehundredpx&#8221; i_icon_material=&#8221;vc-material vc-material-cake&#8221; i_color=&#8221;blue&#8221; i_background_style=&#8221;&#8221; i_background_color=&#8221;grey&#8221; i_size=&#8221;md&#8221; i_css_animation=&#8221;&#8221; h2=&#8221;Venegas y Colegiados, Contadores P\u00fablicos Autorizados, somos representantes de Nexia International en Costa Rica.&#8221; h4=&#8221;We have 50 years of experience providing timely and quality services in the following areas:&#8221; btn_title=&#8221;CONTACT US&#8221; btn_link=&#8221;url:https%3A%2F%2Fwww.venegasnexia.com%2Fen%2Fcontact-us%2F|title:Cont%C3%A1ctenos|rel:nofollow&#8221; h2_link=&#8221;&#8221; h2_el_id=&#8221;&#8221; 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US&#8221; btn_link=&#8221;url:https%3A%2F%2Fwww.venegasnexia.com%2Fen%2Fcontact-us%2F|title:Cont%C3%A1ctenos|rel:nofollow&#8221;]<\/p>\n<ul type=\"disc\">\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">External Audit<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">Internal Auditing<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">CPA and CPI Certifications<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">Accounting and Financial Advisory<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">Accounting and Administrative Outsourcing<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">Tax Advisory<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">Legal Advisory<\/li>\n<li class=\"m_-9040847296211948777gmail-m-1573865590971633358msolistparagraph\">Transfer Pricing Studies.<\/li>\n<\/ul>\n<p>The values that govern our work are:\u00a0<strong>Quality, Order and Commitment.<\/strong><\/p>\n<p>Please do not hesitate to contact us at\u00a0<a href=\"mailto:info@venegasnexia.com\">info@venegasnexia.com<\/a>\u00a0to request our services.<\/p>\n<p>If you wish to receive our newsletter, please contact us at\u00a0<a href=\"mailto:actualidad@venegasnexia.com\">actualidad@venegasnexia.com<\/a><\/p>\n<h3>We are here to serve you<\/h3>\n<p>[\/vc_cta][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Non-compliance can result in fines and penalties, including half of the minimum wage for failing to submit the D-101 declaration and interest for not paying the tax. <\/p>\n","protected":false},"author":1,"featured_media":10439,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[146,168,165],"tags":[],"class_list":["post-10444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-taxes","category-finance-and-tax-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Declaration D-101 of the income tax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.venegasnexia.com\/en\/declaration-d-101-of-the-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaration D-101 of the income 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