Costa Rica: Normas sobre amnistía del impuesto a las personas jurídicas Resolución DGT-R-26-2022
Published date | 04 October 2022 |
Law Firm | Consortium Legal |
La Ley 10220 reformó el Transitorio ll de la Ley 9428 para que los contribuyentes del Impuesto a las Personas Jurídicas, que desde el 1 de setiembre de 2017 y hasta el 15 de diciembre de 2022 hayan cancelado las sumas adeudadas por concepto de la Ley 9024, puedan hacer el pago de los períodos adeudados a partir de los años 2017 al 2021, sin que por ello deban cancelar intereses o multas correspondientes.
En ese contexto a través de esta Resolución conjunta de la DGT y el Registro se ha precisado que:
Para los efectos de la presente resolución, se entiende por “sujeto pasivo”, cualquiera de las sociedades mercantiles, así como a toda sucursal de una sociedad extranjera o su representante y las empresas individuales de responsabilidad limitada que están sujetas al Impuesto a las personas jurídicas.
El pago previo de las deudas por concepto del Impuesto, hasta el período 2021 inclusive, sin recargos ni sanciones, realizado a más tardar el 15 de diciembre de 2022, es un requisito indispensable para la reinscripción del sujeto pasivo que fuera disuelto.
El pago correspondiente a deudas derivadas del Impuesto deberá realizarse en el Banco de Costa Rica.
A efectos de proceder con el pago de los periodos 2017 a 2021, se deberá presentar una solicitud de los socios que ostenten al menos el cincuenta y un por ciento (51%) de las acciones, de lo cual se dará fe mediante testimonio de la escritura que se indica en el artículo siguiente. Dicha solicitud y testimonio deberán presentarse únicamente mediante el correo electrónico Deudas_Ley10220@hacienda.go.cr.
Una vez recibida la solicitud la Dirección General de Tributación procederá a incluir en el sistema dichos periodos.
Una vez incluida la deuda, el pago se podrá realizar por medio Débito en Tiempo Real (DTR), en la página web de la entidad bancaria que elija la interesada, o directamente en ventanilla con solo indicar el número de identificación de la persona jurídica. El monto a cancelar será, para cada periodo, el que se detalla a continuación:
Las personas jurídicas que hayan sido disueltas y que hayan cancelado las sumas adeudadas a más tardar el 15 de diciembre de 2022 podrán presentar...
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