Tax Compliance Services

Tax compliance services

AFC assists companies in the proper fulfillment of their tax obligations before the Ministry of Finance. The service includes the preparation, presentation, and payment of self-assessment and informative declarations, according to the corresponding periodicity.

Our Services: Preparation, Filing, and Payment of Tax Returns

Declaration / Tax

Individual Form

Legal Entity Form

Periodicity

Tax on Profits

D-101

D-102

Annual

Partial payments of the Profits Tax

D-104 (quarterly)

D-104 (quarterly)

Quarterly

Withholding Taxes on Salaries, Pensions, and other Employment-Related Payments

D-137

D-138

Monthly

Retenciones en la Fuente por Remesas al Exterior

D-140

D-141

Monthly

Withholding Taxes on Remittances Abroad (Informational)

Informativa D-210

Informativa D-211

Monthly

Tax on Income from Real Estate Capital

D-116

D-117

Monthly

Impuesto de Rentas de Capital Mobiliario

D-113

D-114

Monthly

Capital Gains and Losses Tax

D-110

D-111

Monthly

Value Added Tax

D-150

D-150

Monthly

Value Added Tax - Special Agricultural Regime

D-151 / D-152

D-151 / D-152

Quarterly / Annual

Education and Culture Stamp

D-175

D-175

Annual

Tax on Legal Entities

Not applicable

D-169

Annual

Withholdings on Salaries and Other Labor-Related Payments (Informational)

D-207

D-208

Monthly

Monthly Summary of Clients, Suppliers, and Specific Expenses (if applicable)

Informational Return 270

Informational Return 270

Monthly

Inactive Legal Entities

Not applicable

Informational Return 272

Annual

Transfer Pricing Information Return

Informational Return 273

Informational Return 273

Annual

New services

In addition to the preparation, filing, and payment of tax returns, we now offer the following services:

Registration and User Procedures

  • Creation and renewal of the NITE (Special Tax Identification Number).
  • Creating users in TRIBU-CR.

Creation of case files — Tax petitions

Authorizations, certificates, exemptions, and other administrative procedures with the General Directorate of Taxation:
  • Migrated balances not available.
  • Verification of tax settlement for tax-exempt local purchases (real estate).
  • Verification of the settlement of exempted taxes on local purchases (movable property).
  • Migrated balances available.
  • Reduction in partial payments.

Tax Registry Management

  • Capital income (temporary): tax changes
  • Accreditations: A procedure by which a relationship is established between an individual or legal entity and another individual, whereby the latter acts as a representative—duly authorized in the Unified Tax Registry (RUT)—and is empowered to carry out administrative procedures before the General Directorate of Taxation.

Management of tax balances and analysis of withholding factors

  • Request for compensation (migrated balances).

Tax Status Assessments (Comprehensive Tax Inquiry)

  • Review regarding the omission of tax returns related to information viewed via the Public Tax Status Inquiry service.

Service Testimonial

"We are very grateful for your punctuality and professionalism in the different work processes, as it allows us to stay up to date with the requirements we have with Procomer, Hacienda, CCSS, and INS."

Company in the Electronic Manufacturing Industry

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