Gazette Summary


Registrations, modifications or deregistrations of Taxpayers

Through Resolution No. DGT-R-60.2017 of December 20, 2017, the Tax Administration clarified the necessary requirements and procedures for registration, modification or de-registration before the Taxpayers’ Registry.

Likewise, the resolution details that, for economic activities, the Tax Administration adopted the Uniform International Industrial Classification (ISIC). The forms are available to the public on the website of the Virtual Tax Administration (ATV).

However, despite the variety of electronic options offered by the Administration, it maintains the possibility of carrying out such procedures in person at their offices. Those who lack sufficient technological resources or skills, will be assisted on the service platforms or in the tax kiosks of the closest Tax Administration office by submitting a physical form, which must be accompanied by the current identity document of the person that is requiring the process and indicate meter number or electric service identification number (NISE) to register the address or make a change.

(Resolution No. DGT-R-60-2017 published in the Digital Appendix No. 309 of the Official Gazette No. 242 on December 21, 2017)

AMPO tool improvement

The Tax Authorities have established the use of electronic means for any tax filing related procedure, hence, through Resolution No. DGT-R-54-2017 of December 7, 2017, modifications to the AMPO tool were included, such as the obligation of taxpayers classified as Large National Taxpayers, to update electronically the relevant tax information  that the Tax Administration requires through the AMPO, which is available on the website of the Ministry of Finance in the section “Tax Services – Electronic Tools – AMPO”; once it is stored, the encrypted information must be sent through the page

The deadline to comply with the obligation is 1 month after the end of the fiscal period held for the Large National Taxpayers, and for those who, after the publication of Resolution No. DGT-R-54-2017, acquire the condition of Large Taxpayers, the term will be 2 months, after the date that such condition was acquired.

(Resolution No. DGT-R-54-2017 published in the Digital Appendix No. 312 of the Official Gazette No. 243 on December 22, 2017)

Activities Selected for Possible Tax Audits

The Tax Authorities may select to monitor and audit, in addition to the taxpayers’ activities included in the criteria of the “Regulations for the Objective Criteria of Selection of Taxpayers for Tax Control”, those included within the sectors and economic activities defined according to the International Standard Industrial Classification.

(Resolution No. DGT-R-56-2017 published in the Digital Appendix No. 313 of the Official Gazette No. 243 on December 22, 2017)


Consultation of Non-Compliant Taxpayers

As of December 22, the Tax Administration made available to users a new public consultation service on its website, through which the taxpayer can verify their own tax status and know who is in default with tax compliance matters.

This service is part of the Administration’s efforts to comply with Article 18 Bis of the Law to Improve the Fight against Tax Fraud, that states that any individual or legal entity that wishes to obtain or process any exemption or tax incentive regime, or any public procurement, concession, permit or authorization to exploit public goods or services, must be up to date in complying with its material and formal tax obligations.

Minimum Wage for Tax Purposes

The base salary that will be used to calculate, among others, the fines and penalties for tax purposes, was established in the amount of ₡431,000 for the fiscal year 2018


Date Type of Tax Return
10 – D-150 Annual Return: Summary of payments or withholdings made on account of the Income Tax.
– D-155 Monthly statement of summary of withholdings payment on account Sales Tax and Income Tax
15 – D-103: Withholding Tax – D-104: General Sales Tax, traditional regime.
– D-105 Simplified tax Regime.
– D-106 Excise Taxes.
– D-107: Casinos Tax.
– D-113 Income Tax and Capital Gains from investment funds
– D-114: Single tax per fuel type.
– D-117: Specific tax on alcoholic beverages
– D-152 Annual return summary on tax withholdings.
– D-171: Specific tax on non-alcoholic bottled beverages and toilet soaps.
– D-177 Fonatel parafiscal contribution
– D-179 Solidarity Tax
– Tax on Tobacco products
31 – Tax on legal entities


Current 2018 Base Salary 431.000
Current Interest Rate (October 1,2017) 12.80%
Reference Exchange Rate – BCCR USD
(December 31, 2017)
Purchase: 566.42
Sale: 572.56
Autor: BLP.