author_orbitax
Orbitax

Share This Article

Costa Rica Publishes New Withholding Tax and Other Tax Returns

02 August 2019

|

Approved Changes

|

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 - Withholding Tax Return for Foreign Remittances Resolution No. DGT-R-44-2019: Form D125 - Tax Return for Real Estate Capital Income Form D128 - Withholding Tax Return for Movable Capital Income- Movable Property and Intangibles Form D162 - Tax Return for Capital Gains...