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Costa Rica Publishes New Withholding Tax and Other Tax Returns

|Approved Changes|Costa Rica
Costa Rica

Costa Rica published Resolution No. DGT-R-43-2019 and Resolution No. DGT-R-44-2019 in the 30 July 2019 edition of the Official Gazette. The resolutions provide for several new forms and related procedures:

  • Resolution No. DGT-R-43-2019:
    • Form D103 - Withholding Tax Return for Movable Capital Income – Interest.
    • Form D103 - Withholding Tax Return for Dividends and Other Participations.
    • Form D103…

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