Declaration of Owners - APRIL Yearly corporate requirements - D195 - Declaración Informativa de personas Jurídicas Inactivas - Hacienda ATV

Every year, corporations without activity must submit a 'Declaración Informativa de personas Jurídicas  Inactivas (D-195)' via the Treasury's / Hacienda's online platform “Administración Tributaria Virtual” (ATV).

You will need.

• Número de Identificación Tributario Especial (NITE). This is a special tax payer number assigned to foreigners.
• Access to the ATV (ie the Administracion Tributaria Virtual) https://atv.hacienda.go.cr/ATV/login.aspx to submit the declaration within the narrow window of dates from 1st to 30th April each year. (The ATV is the website of the government's revenue department.). This due date is a 'plazo perentorio' which means that it is fixed for ALL corporations, regardless of their financial period or other unique details. Your user name will be your NITE (mentioned above)

Steps.

1. Log in to the ATV site https://atv.hacienda.go.cr/ATV/login.aspx 
1. Use your NITE as your username. 
2. Enter your password as usual. You will be prompted for a second passcode. For this, use the tarjeta inteligente virtual (TIV). It is a set of codes that are answers that correspond to random questions. 
1. If someone else like an accountant is going to access your account on your behalf, they can request a temporary key. They can expect a real human response to the request for a temporary replacement within an hour, even on Saturdays, ie in addition to weekday. They should write an email as follows. 
• To: infoyasistencia@hacienda.go.cr 
• Subject: Favor gestionar clave temporal ATV
• Body: Lo solicitado.
• Attachment: a copy of the first page of your passport or DIMEX (local identification card) to the email.
2. If you are having trouble understanding how to proceed, as at 2023, you can use the live chat facility on the webpage https://infoyasistencia.hacienda.go.cr/ 
• For human attention, you have to actively request this because the chat window is by default a bot. Use the sliding tool inside of the welcoming message to slide through the options to find 'human attendant'
3. Tipo de perfil: "representante legal' (because you are the legal representative of your business) NOT 'obligado tributario". The name and registration number should appear in a row below your selection.
4. If an error message that you are not currently registered with the 'Registro Unico Tributario', You likely logged in incorrectly as 'obligado tributario'. See previous step.
5. Double click on the avatar icon to select the row with the profile details of your corporation.
6. Informativas (top menu) > Presentar Declaraciones Informativas > D-195 Declaración Informativa de personas Jurídicas Inactivas > [year for which you are submitting the form (It should appear in a drop down menu).]
7. Complete the form as follows. (Some details will autofill the form like name of corporation, registration number and year).

• Reason for no commercial activity "Indique la razón o las razones por las cuales la persona jurídica no tiene actividades lucrativas”: You can select multiple of the preset reasons.
• Titular (tenedora) de bienes inscribibles (Registro Nacional)
• Titular (tenedora) de bienes no inscribibles
• Negocios y otros propósitos futuros
• Persona jurídica con operaciones y/o bienes, únicamente en el extranjero-ro (no realiza actividades sujetas en Costa Rica)
• Pendiente de disolución o liquidación
• Otros (especifique). (Ejemplo: En proceso sucesorio, problemas personales
• Assets. For the following questions, many foreigners prefer to say 'no', especially if the organization has no commercial activity. Many foreigners use the corporation only for convenience sake, like to have the phone payment app called Sinpe Movil for which they would never qualify ordinarily. They may be using Sinpe Movil only for personal groceries, have very low balances of no more than a few hundred dollars in those accounts for instance. Keep in mind that these questions are designed to signal to the Treasury Department aka 'Hacienda' what they need to investigate to see how they could charge taxes. If you are using these bank accounts and other assets (cars, etc in the corporation's name) in this way, you might select to do the same, ie answer 'no; to all of the questions. This may even also be the case if you have already registered a brand with the Registro Nacional but have never used it and have no foreseeable or immediate plans to use it.
• Does the business hold brands "marcas", patents "patentes", property "bienes muebles y inmuebles", "bienes inmuebles no inscritos", "bienes no inscribibles"etc?
• Identification details of physical people or 'personas jurídicas' (ie legal entities like corporations) that handle the expenses and obligations of the corporation. 
• Type of ID: NITE
• ID number: Enter your NITE. 
• The name of the physical person (Jane Does) or entity (Accounting_firm_A): This should automatically fill in IF the ID number is entered correctly. However, in 2023, the webpage had a bug. The last 2 digits that appeared on your initial NITE award letter will automatically populate ONLY if you do not type them in but click outside of the field. The system will not automatically generate the name if you try to type in those 2 last numbers yourself.
• Amount: This form may be submitted even with a value of CRC 0.
• Click 'Add line'. The instructions that pop up when you roll your mouse over the button were misleading in 2023. They suggest that you use the button only if you wish to add a second person or entity. However, regardless of whether you wish to have only one person, you must click 'add line' as the only means of advancing through the process. 
• Click 'Validar'. The button will work only after each set of profile details from the previous question appears as a row directly below that previous question.

CONTENT RELATED TO YEARLY REQUIREMENTS OF COSTA RICA BASED CORPORATIONS 

• Yearly corporate requirements
• JANUARY: Peroneria (payable at any Banco de Costa Rica or competent bookstore (aka 'libreria') during January of each year, roughly CRC 70,000)
• JANUARY TO MARCH: 'Timbre de educacion y cultura' (payable at any Banco de Costa Rica or competent bookstore (aka 'libreria') January until 15th March (CK) each year, roughly CRC 5,000)
• MARCH: D101 form (online declaration of ownership and corporate assets via ATV) for the Ministerio de Hacienda (this page)
• APRIL: D195 form aka 'Declaración Informativa'
• MAY: registro de accionistas / declaration of owners for the Central Bank of Costa Rica due 1-30 April each year.