D195 Form - Inactive Corporation in Costa Rica
To fill out the D195 form for an inactive corporation in Costa Rica, you must provide information about the value in books of your assets, liabilities.
Must be submitted no later than April 30 of each calendar year, when the classification of activity for your corporations is "960113 -Persona jurídica legalmente constituida". Missing filling the D195 will be sanctioned according to art. 83 of CNPT with 3 bases salaries (Equivalent of 2500USD)
Check if your Corporation is INACTIVE
Log in to ATV - Hacienda
- Balance in Bank Accounts and A/Receivables
- Value of Properties and Intangible Assets.
- Value of other assets. (art, jewelry, collections)
- Value of Debts
- With regulated entities
- Non regulated entities
- Who and How the inactive corp cover the expenses
Fill it before April 30th
Who has to fill out the D195 form?
Inactive Corporations based on the information reported to Hacienda in the D140. With the activity "960113 -Persona jurídica legalmente constituida-".
When is Due the D195 form?
Every year on April 30th, all the Inactive Corporations must submit the D195 with all the information.
What is the sanction for not filling out the D195 form?
Sanction is three base salaries, up to $2500USD, based on art 83 of Law 4755 (Costa Rica Tax Code)
Source: Resolucion MH-DGT-RES-0007-2023 click here