Tax Calendar 2020 of Costa Rica

The General Directorate of Taxation has established the tax calendar for the year 2020 for the presentation and payment of taxes, whether daily, monthly, quarterly, or annual, according to the type of return due.

This calendar will be as follows:

(1) They correspond to the monthly expiration date within the first 10 calendar days of the month following the withholding one for the following returns:

• D-150 Monthly Statement Summary of Withholdings on account of Income Tax.
• D-155 Monthly Statement Summary of Withholdings on account of Value Added Tax and Income Tax.

(2) It corresponds to the daily expiration date of the Withholding Affidavit on account of Value Added Tax and the one for Withholding Transactions with Credit and Debit Cards.

Likewise, it corresponds to the monthly expiration date, payable within the first 15 calendar days of each month, for the following returns:

• Affidavit of Withholdings at Source.
• Affidavit of Withholdings at Source, movable capital.
• Affidavit of Withholdings at source for remittances from abroad.
• Affidavit of Withholdings at Source for dividends.
• Value Added Tax-Traditional System.
• Selective Consumption Tax.
• Tax on Casinos and Gaming Rooms.
• Single Tax on Fuels.
• Specific Tax on Alcoholic Beverages.
• Tax Movable Capital Income.
• Tax on Real Estate Capital Income.
• Tax on Capital Gains and Losses.
• Tax on Tobacco Products

Likewise, it corresponds to the quarterly expiration payable to 15 calendar days after the concluded quarter of the following returns:

• D-105 Simplified Tax Regime.

It should be noted that in the case of January 2020, it corresponds to the annual expiration date of the Solidarity Tax return and the Annual Summary Return of Withholding of Single and Definitive Taxes. Likewise, it corresponds to the annual expiration date of the Income Tax returns as of March, depending on the fiscal closing year.

(3) It corresponds to the daily expiration date of the Withholding Affidavit on account of the Value Added Tax and the one of Operations Withholdings with Credit and Debit Cards.

Additionally, it also corresponds to the monthly expiration date, payable within the first 15 calendar days of each month, for the following returns:

• Affidavit of Withholdings at Source.
• Affidavit of Withholdings at Source, movable capital.
• Affidavit of Withholdings at source for remittances from abroad.
• Affidavit of Withholdings at Source for dividends.
• Value Added Tax-Traditional System.
• Selective Consumption Tax.
• Tax on Casinos and Gaming Rooms.
• Single Tax on Fuels.
• Specific Tax on Alcoholic Beverages.
• Tax on Movable Capital Income.
• Tax on Real Estate Capital Income.
• Tax on Capital Gains and Losses.
• Tax on Tobacco Products.

In the case of May, it corresponds to the four-monthly expiration date payable within 15 calendar days of the month following the end of the quarterly period of the Return of the Special Regime for the Agricultural Sector. As well as the annual expiration date of the Income Tax return for taxpayers with fiscal closing in February 2020. With respect to August, it corresponds to the annual expiration date of the Income Tax return for taxpayers with fiscal closing in May 2020. With respect to November, it corresponds to the quarterly expiration date payable 15 calendar days after the end of the quarter of the Simplified Taxation Regime.

(4) In the case of January, it corresponds to the annual expiration date for the Legal Persons Tax payment.

With respect to March, it corresponds to the quarterly expiration payable on the last working day of the Partial Payment – Income Tax quarter, as well as the annual expiration of the “Timbre Educación y Cultura” (Doorbell Education and Culture) return. With respect to June and September, it corresponds to the quarterly expiration payable on the quarter last day of the second and third partial payment of Income Tax. Likewise, with respect to July and October, it corresponds to the daily expiration of the Withholding Affidavit on account of the Value Added Tax and the Operations Withholding with Credit and Debit Cards. As well as the monthly expiration, payable within the first 15 calendar days of each month, for the following returns:

• Affidavit of Withholding Taxes at Source.
• Affidavit of Withholdings at Source, movable capital.
• Affidavit of Withholdings at source for remittances from abroad.
• Affidavit of Withholdings at source for dividends.
• Value Added Tax-Traditional System.
• Selective Consumption Tax.
• Tax on Casinos and Gaming Rooms.
• Single Tax on Fuels.
• Specific Tax on Alcoholic Beverages.
• Tax Movable Capital Income.
• Tax on Real Estate Capital Income.
• Tax on Capital Gains and Losses.
• Tax on Tobacco Products.

It also corresponds to the quarterly expiration date of the Simplified Taxation Regime, being in July the taxpayers’ Income Tax return expiration with fiscal closing in April 2020.