Since April 18, 2022, the Virtual Tax Administration (ATV) system has been inoperative due to a cyber attack by “computer hackers”. This situation has made it impossible for taxpayers to comply with their tax obligations. Therefore, the General Directorate of Taxation issued the following measures published on Friday, April 22 in the official newspaper La Gaceta:
1.Extension in filing of tax returns and payment of taxes for taxpayers classified as Large National Taxpayer (GCN):
Filing of returns: Once the ATV access problem is solved, the term of 3 business days will be granted for the filing of pending returns.
Tax Payment: A period of 3 business days, ending on April 27, 2022 is granted to pay taxes due as of April 18, 2022, without interest or penalties. Two options are enabled to proceed with the payment of taxes:
Form D.110 available in the EDDI7 system, which must be submitted at any of the collaborating entities such as Banco BAC San José S.A., Banco CATHAY de Costa Rica S.A., Banco BCT S.A., Banco PROMERICA de Costa Rica S.A., Scotiabank de Costa Rica S.A., Banco de Costa Rica S.A., Banco DAVIVIENDA (Costa Rica) S.A, or Banco LAFISE S.A. Among the taxes that can be settled are:
D.101 Income Tax
D.122 Partial Payments
D.103 Wage Tax
D.103 Tax on Remittances Abroad
D.103 Disposable Income Tax
D.103 Income from Movable Capital-Interests
D.104 Value Added Tax
D.116 Administrative Penalties
D.126 Education and Culture Stamp
Deposit in authorized bank accounts in the name of the National Treasury, with the concept “DGT-GC2022-taxpayer identification number (without dashes). Only one transfer must be made per tax and period. Some of the taxes that can be paid by bank deposit are:
D.162 Capital Gains and Losses Tax.
D.125 Real Estate Capital Gains and Losses Tax
D.103 Tax on Income from Movable Capital
D.179 Solidarity Tax
D.176 Radioelectric Spectrum Reservation Fee
D.177 Special Parafiscal Contribution FONATEL
Subsequently, the taxpayer must send a copy of form D.110 or the deposit voucher to the e-mail notificacion-SRCST@hacienda.go.cr indicating his personal data and the tax paid.
If the ATV system continues to be disabled, debts that fall due at a later date must be paid on the due date corresponding to each one using one of the above measures.
2. Extension in the filing of tax returns and payment of taxes for other taxpayers:
Filing of returns: Once the ATV access problem is solved, the 3 working days deadline will be granted for filing pending returns.
Payment of taxes: An extension is granted until April 29 for the payment of outstanding taxes. If ATV has not been reestablished by April 29, 2022, by May 4, 2022 taxpayers must proceed with the payment of taxes due as of April 18, 2022, using form D.110. If the ATV access problem continues, debts due thereafter must be cancelled using form D.110.