Tax Calendar 2020: Costa Rica
The General Directorate of Taxation has established the tax calendar for the year 2020, for the presentation and payment of taxes, according to the type of return due, whether daily, monthly, quarterly or annual.
This calendar will be as follows:
|
January |
February | March | April | May |
June |
|
Friday 10(1) Wednesday 15(2) Friday 31(4) |
Monday 10(1)
Monday 17 (3) |
Tuesday 10(1)
Monday 16(2) Tuesday 31(4) |
Monday 13(1)
Wednesday 15(2) Thursday 16(4) |
Monday 11(1)
Friday 15(3) |
Wednesday 10(1) Monday 15(2) Tuesday 30(4) |
|
July |
August | September | October | November |
December |
|
Friday 10(1) Tuesday 14(2) Wednesday 15(4) |
Monday 10 (1)
Monday 17 (3) |
Thursday 10(1)
Tuesday 15 (2) Wednesday 30(4) |
Monday 12 (1)
Wednesday 14(2) Thursday 15(4) |
Tuesday 10(1)
Monday 16(3) |
Thursday 10 (1) Tuesday 15 Thursday 31 (4) |
(1) They correspond to the monthly expiration date within the first 10 calendar days of the month following the month to which the withholding corresponds, for the following declarations:
- D-150 Monthly Statement Summary of Withholdings on account of Income Tax.
- D-155 Monthly Declaration Summary of Withholdings on account of Value Added Tax and Income Tax.
(2) Corresponds to the daily expiration date of the Value Added Tax Withholding Declaration and the one for Credit and Debit Card Transactions.
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 on Capital Gains.
- Real Estate Capital Income Tax.
- Capital Gains and Losses Tax.
- Tax on Tobacco Products
It also corresponds to the quarterly maturity payable 15 calendar days after the end of the quarter of the following declarations:
- 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 Single and Definitive Taxes. Likewise, as of March, it corresponds to the annual expiration date of the Income Tax returns, depending on the fiscal closing year.
(3) Corresponds to the daily expiration date of the Affidavit of Withholding on Account of the Value Added Tax and the one of Withholdings for Credit and Debit Card Operations.
Additionally, it also corresponds to the monthly expiration date, payable within the first 15 calendar days of each month, for the following declarations:
- 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 Capital Gains.
- Real Estate Capital Income Tax.
- Capital Gains and Losses Tax.
- 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 four-month period of the Declaration 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 February 2020. With respect to August, it corresponds to the annual expiration date of the Income Tax return for taxpayers with fiscal closing 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 System.
(4) In the case of January, it corresponds to the annual due date for payment of the Corporate Income Tax.
With respect to March, it corresponds to the quarterly expiration payable on the last working day of the quarter of the Partial Payment – Income Tax, as well as the annual expiration of the “Timbre educación y Cultura” declaration. With respect to June and September, it corresponds to the quarterly expiration payable on the last day of the quarter of the second and third partial payment of Income Tax, respectively. Also, with respect to July and October, it corresponds to the daily expiration of the Sworn Declaration of Withholding on Account of the Value Added Tax and the Retention for Credit and Debit Card Operations. As well as the monthly expiration, payable within the first 15 calendar days of each month, for the following declarations:
- 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 on Capital Gains.
- Real Estate Capital Income Tax.
- Capital Gains and Losses Tax.
- Tax on Tobacco Products.
It also corresponds to the quarterly expiration date of the Simplified Taxation Regime and in July the expiration of the taxpayers’ income tax return with fiscal closing April 2020.
