By: Garland M. Baker B.
Exclusive to A.M. Costa Rica
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This is an early wake-up call for all Ticos, expats, and anyone else with an inactive Costa Rican company. The equity tax form D-135 is due March 15. “Equity,” is a fancy name for “net capital” or “net assets.”
Most people who have heard about the D-135 think it is no big deal, and an easy file. It is not. Everyone filing the form will need to put some thought into what goes into the information presented. The tax department is using it to catch tax cheaters.
Here is some background:
