Resolution No. DGT-R-011-2012, issued by the Tax Authority (Dirección General de Tributación), was published in the Official Gazette of 24 July 2012. As from 1 August 2012, all taxpayers are required to file electronically their withholding tax returns.
Electronic templates can be obtained free of charge from the Internal Revenue Service website (www.hacienda.go.cr/tributaciondirecta).