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December 22, 2021 Costa Rica | Inactive entities must file a Simplified Income Tax Return starting on 1 January 2022 Inactive entities must have the accounting and legal documentation to correctly complete the new Form D-101, Simplified Income Tax Return. On 20 December 2021, Costa Rica’s Tax Authority announced that inactive entities registered in the Tax Registry as a “constituted legal entity” (i.e., those with no economic activity) must file new Form D-101, Simplified Income Tax Return, starting on 1 January 2022. Inactive entities must file Form D-101 for tax years 2020 and 2021 no later than 15 February 2022. To file Form D-101, entities must have updated the information regarding the domicile for tax purposes and the information regarding the legal representative in the Tax Authority’s virtual platform (ATV). _________________________________________ For additional information with respect to this Alert, please contact the following: Ernst & Young, S.A., San José, Costa Rica
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
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