By resolution RES-DGA-147-2020 of March 30, 2020, the Costa Rica´s General Directorate of Customs made the deferred payment mechanism official through TICA system, for the months of April, May, and June 2020, for those importers who wish to avail themselves of the moratorium of the customs tax obligation on the definitive importation of merchandise, regulated in the Tax Relief Law, No. 9830.
Subject: Individuals or legal entities registered as taxpayers in the Single Tax Registry of the General Directorate of Taxation (RUT) will be eligible.
Requirements: Importers who want to enjoy the benefit of the moratorium through the deferred payment mechanism, must previously domicile their account.
Procedure: A new field called “MORATORIUM” is added to the TICA system in block B: DUA Header General Data Block and to use the deferred payment mechanism, the letter “S” must be indicated in that field.
The number of the domiciled fund account and the collection entity through which the payment of the customs tax obligation will be made must be indicated in the DUA message.
No hold will be created pending the payment message, but payment stubs will be generated with the condition “MOR”. The stub will be pending collection, until the interested party indicates his intention to pay and the computer application will send the stub of collection to the declared funds account using the DTR format established by SINPE.
Exclusion: Agricultural and livestock products classified from Chapter 1 to 14 of the Central American Tariff System are excluded.
Subsequent Payment: Payment of these taxes must be made before December 31, 2020 before each Customs of Jurisdiction or, failing that, have a payment arrangement approved by Customs that covers the entire amount owed.
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