Inactive entities must have the accounting and legal documentation to correctly complete the new Form D-101, Simplified Income Tax Return.
On 20 December 2021, Costa Rica’s Tax Authority announced that inactive entities registered in the Tax Registry as a “constituted legal entity” (i.e., those with no economic activity) must file new Form D-101, Simplified Income Tax Return, starting on 1 January 2022.
Inactive entities must file Form D-101 for tax years 2020 and 2021 no later than 15 Febru…