On 9 November 2022, Costa Rica published the Resolution No.DGT-R-033-2022 regarding further extension of deadline for filing informative returns for dormant companies. This is the third extension of the filing deadline. Previously, it was extended to 15 March 2022. Then it was rescheduled to 15 November 2022, and now it will be April 2023.
Taxpayers will not incur in any penalties or sanctions due for the late submission of the tax returns on or before 30 April 2023. The extension is applicable for the fiscal years 2020, 2021, and 2022.
