Ministry of Finance to implement ATV system in Costa Rica

Today, Friday, June 10th, the Ministry of Finance announced that starting from Monday, June 13th, the ATV system will be reinstated. This reinstatement includes the full functionality of the system, such as declaration filing, billing system, registration, modification, and taxpayer deregistration.

It was mentioned that the system will recognize the passwords previously assigned to taxpayers before the suspension, so if restoration is required, the usual procedures should be followed to recover it.

As a result of the implementation of ATV, specific deadlines have been set for the filing of declarations for the months of March, April, and May, as detailed below:

Additionally, the following provisions were communicated:

    1. Inactive Companies: The deadline for submitting the informative declaration has been extended to August 16, 2022.
    2. Corporate Tax: For those companies established from April 18 onwards, a 30-day period has been granted for the payment of the tax.
    3. Partial Payments: They will be charged via the connectivity system, and the payment dates remain as legally established.