D101 - MARCH Yearly corporate requirements - Costa Rica corporations declaration of ownership & assets to Revenue Department

Costa Rica-based corporations declare their 1) owners and 2) assets to the Ministerio de Hacienda (Treasure Department) on a yearly basis. This rule now applies to ALL corporations, regardless of whether commercially active or not. 

To put this into perspective, corporations were previously classified as being either 'active' or 'inactive' regarding commercial activity. Only 'active' corporations needed to comply with this rule. Consequently, the other corporations (often owned by foreigners) for the sole purpose of holding real estate or other property were considered 'inactive' and therefore did not need to make yearly declarations. However, the classifications have changed. Specifically, erstwhile 'inactive' corporations are now considered more as corporations 'without activity' and must now make annual declarations, even if to merely reflect '0' balances. Here are some basic details of this requirement.

The D101 form is used for this declaration to the treasury department. For clarity sake, this D101 form should not be confused with the similar declaration of owners (ie 'registro de accionistas') required yearly by the Central Bank of Costa Rica. While this D101 form requires you to declare not only ownership but, when applicable, also details about your corporation's assets (like property ownership and bank accounts), the Central Bank only needs the declaration of owners.

You will need.

• knowledge of 'total capital social' associated with your 'acciones' / shares (in your corporation) or quotas / 'cuotas' (in your LLC known in Costa Rica as a 'Sociedad de responsibilidad limitada' / SRL)
• You will find this number in the field 'capital social' in the document named 'solicitud inscripción sociedad' (ie corporation registration application) or the 'Cantidad Titulos' field in the Personería Jurídica.
• ID number: Número de Identificación Tributario Especial (NITE). The Treasury department will have assigned this special tax payer number to you if you are a foreigner or Costa Rica cedula number. 
• Access to the ATV (ie the Administracion Tributaria Virtual). 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.
• 2 passwords to the ATV. The first is your creation. The second password is issued in the form of a 'tarjeta inteligente Virtual / TIV'. It comprises a grid of randomly generated codes that are assigned to each letter of the alphabet. Each time that you log in, you will be prompted to enter the codes that correspond with a random set of letters from the alphabet.
• If you lose your password, you can click the button below the username and password fields to generate a new password. The system automatically generates a new TIV.
• Failing the above, if you lose your password during the narrow submission window, you can expect a real human response to a request for a temporary replacement within an hour, even on Saturdays, ie in addition to weekday. Write an email as follows. 
• To: clave@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.

Steps

1. Do the following before the deadline of 15 March
2. ATV website https://www.hacienda.go.cr/ATV/login.aspx 
3. Enter your NITE
4. Select 'representante legal' when asked how you wish to act
5. Select
1. Declaraciones 
2. Presentar declaracion de impuestos
6.  Select 'Formulario' and specify '101' and the period. In some cases, if the corporation has multiple years for which the declaration is due, select the more recent. By so doing, you will automatically cancel the previous year.
7. Select 'Llenar formulario' and complete the declaration form
8. Enter relevant details in section 'Activos & Pasivos'. For corporations without activity, the only line to be entered is 21.
1. Line 21: In the event of a corporation without activity, enter the number that exists in the 'total capital social' field in the 'capital social' section of the solicitud inscripcion sociedad'  or 'registro de cotistas' in the front of your corporation's legal books.
9. Select: Validar, Presentary y Aceptar.

CONTENT RELATED TO YEARLY REQUIREMENTS OF COSTA RICA BASED CORPORATIONS 

• Yearly corporate requirements
• JANUARY: Personeria (payable at any Banco de Costa Rica or competent 'libreria' (ie bookstore) 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

Declaration of Owners - MAY Yearly corporate requirements - Costa Rica corporations: List of Owners for the BCCR

Every year, the Banco Central de Costa Rica / BCCR (ie the Central Bank) (and some commercial banks) require you to declare the 'beneficiarios finales' aka 'razón social', regimen de beneficios finales (RBF) or 'registro de accionistas', ie the declaration of owners of your Costa Rica - based corporation. This list refers to shareholders (for a 'sociedad anónima' / SA which is a regular corporation) or cuotistas (for a simpler version of a corporation; similar to the US structure 'limited liability corporation' / LLC; 'sociedad de responsabilidad limitada' / SRL). Fines are charged for failure to comply. Here are some basic details of this requirement. The BCCR requires that this be submitted in May. (1st May until _[TBA]_)

For clarity sake, this process should NOT be confused with the similar D101 form of the government's revenue department (called el 'Ministerio de Hacienda). The D101 form requires you to declare not only ownership but, when applicable, also details about your corporation's assets (like property ownership and bank accounts).

You will need.

• A notary public. 
• (Applicable for foreigners). A digital signature is required. However, only persons with legal residency can have a digital signature. This is why non-residents will need to seek the assistance of a notary public with a digital signature to act on behalf of the non-resident. Since there is no fixed schedule of fees, notary public officials charge a wide range of rates. So far, I have heard of rates ranging from CRC 25,000 to 60,000.
• A current version of the personería jurídica document (that provides evidence to the notary public of the current details of the ownership of the corporation).
• A government / public authorized accountant (aka 'contador público autorizado'), preferably one that works as a team with notary publics.

Steps

1. Ask the notary public to prepare the ''registro de accionistas' statement in a format that you can showcases the notary public's official stamp.
• If an electronic version, it should have the digital signature, & / PREFERENCE because a single copy can be sent to multiple parties.
• If a paper version, it should be on special paper with his official stamp and seal.
2. Ensure that the following have a copy of the 1) personería jurídica and 2) notary public's document.
• public authorized accountant 
• commercial banks. 
• Subject: Registro de Accionistas / Cuotistas - Nombre de Empresa 3-123-456789
  
  
  Buenos días,  Favor actualizar los datos de la cuenta de Mama Gaia SRl en consecuencia.

  
  

  Gracias de antemano.

  
  

  Atentamente,

  Mi nombre 

  Nombre de Empresa 3-123-456789
3. Ask the public accountant to submit the financial statement directly to the BCCR. You will not need to do anything other than to make this request. The accountant will use the notary public's documentation for his process.

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.

Register a Commercial Business Name in Costa Rica

In Costa Rica, you can apply for a commercial business name in any of the following ways.

1. In person at the office in the capital (address below), ie after having gotten your completed form authenticated by any lawyer or notary  OR 
2. digitally via the Registro Nacional website (using your company's digital signature)    OR
3. via a lawyer that specializes in intellectual property rights who is anywhere in the country and who can submit to the Registro Nacional on your behalf (with their digital signature). If you need a specialist lawyer, request an emailed copy of their 'lista de agentes en propiedad intelectual' from the Intellectual Property branch of the Registro Nacional. Their contact details, including the direct telephone number line for the department is below.

            Costs associated with the options above.

• You register at the Registro Nacional without a lawyer to submit the application:
• Banco de Costa Rica. This applies to options 1 and 2 above: 
• Stamp duty, approximately CRC 275.00
• Commercial name: approximately USD 50.00. (One-off cost, ie without renewal fees each year or, like brands, each decade)
• Brand name: approximately USD 50.00
• Lawyer to authenticate your signature: approximately USD 40.00 (If you do not have a lawyer, there is an unrelated legal office opposite of the head office of the Registro Nacional branch, address below). This relates to option 1 above.   
• A lawyer registers at the Registro Nacional on your behalf: approximately USD 1,200. This relates to option 3 above.

STEP 1: Research Names LOCALLY (at the local registry).

Even if you will use option 3 above (ie to use a specialist lawyer), follow this step as your last step in this list before approaching him or her. While you may proceed with this step as follows, you may also ask an attendant at the Registro Nacional for help in doublechecking the availability of the business name. Some attendants may do a preliminary search to save you the trouble of having your aplication rejected. Note however, regardless of where you are in the world, it is often said that the results of preliminary research can never guarantee the success of your application.

• Ensure that your proposed name causes no confusion among your market. This includes from a Spanish-speaking perspective as the registry will check meanings of words as per the RAE dictionary. Ensure that the connotations of your proposal accurately represent the product or service. For instance, do NOT suggest a name that starts "eco" if the product has nothing to do with ecological products or services. However, if your product is in fact ecological, ensure that your description of your offering in #12 of the RPI-03 application form includes that meaning to signal its accurate, non-confusing alignment.   
• RAE dictionary. Consult this dictionary to verify the officially accepted definitions of words.
• Online. Beware that online searches can not render thorough results regarding the phonetic matching with pre-existing names. Phonetic matches are done only after you have submitted the formal application. However, at this preliminary stage, you may complete a basic name search just as you would a brandname search as follows.
• Visit the Registro Nacional website
• If creating an account for the first time, select 'Registrarse por Primera Vez' / which means 'First time registration'. (top left corner of the screen) to complete the registration form.)
• 'Inicio'
• Enter your login account details and click 'Ingresar'
• 'Sistema de Certificaciones & Consultas Gratuitas' (Menu on top left corner of the screen)
• 'Consultas Gratuitas' (Menu on left side of the screen)
• (Bottom of page in the 'Propiedad Industrial' section), select 'Consulta de Marca'
• In the 'Tipo de Consulta' menu, select 'por nombre del titular'. 
• Enter the name you are researching.
• BEWARE. Doing this search alone at home is not very reliable because some brandnames may exist but not appear for one reason or other, possibly the name is in procress somehow. If possible, it is better to go to the office in person for better access to their database. 
• In Person ('presencialmente' in Spanish) & via Telephone.
• Go into their office in person in order to have more access to their database than is possible online. Otherwise or at least during the Covid-19 pandemic, you may request that a phone attendant check certain business names. Part of the reason that you must check the local Registro Nacional database is that, some names may not appear otherwise because they are in some type of process to become used or available again to the public. I found the office stressed that applicants should do the preliminary search themselves. For instance, they speak of offering applicants the tools and help to perform the searches themselves. This may be an attempt to distance themselves from potential conflict as there might be some gray areas regarding interpretation of what is the same or similar when compared with other brands.

STEP 2: Research Names INTERNATIONALLY. (optional if you wish to export your goods or services.) Even if you will use option 3 above (ie to use a specialist lawyer), follow this step as your last step in this list before approaching him or her. 

• Do preliminary online searches using the following databases: 
• https://euipo.europa.eu/ec2/
• https://www3.wipo.int/branddb/en/
• Find a lawyer that specializes in intellectual property in your target country. 

STEP 3: Complete the RPI-03 form. 

• (See sample of a completed RPI-03 form of application for a business name.) 

STEP x (Optional). Get additional help  

• If you need help, contact or visit to ask the Intellectual Property branch of the Registro Nacional. Direct line for the department: 2202-0623 / 2202-0746 from Monday to Friday between 8:00 am and 3:30 pm or RegistroPropiedadIntelectual@rnp.go.cr.

STEP 4: Pay via Banco de Costa Rica (BCR) 

• Make payments via Banco de Costa Rica (BCR) for the following. 
1. the updated 'personeria juridica'. If done online, this can be updated online with a validity period of only 15 days. When done in person, the validity period is longer.
2. Each business name costs the CRC equivalent of USD 50. 
3. Stamp duties of roughly CRC 275.

STEP 5: Get legal authentication of the completed form and your signature.

• Visit a a notary or lawyer for authentication at a cost of roughly USD 40.

STEP 6: Submit the application to the Registro Nacional

• Go to the Registro Nacional office (Address and opening hours below). 
• Submit the completed form. If you are doing this in person and all is in order, this process should take roughly 15 minutes.
• Wait for the result over the following 3 months. You will be notified via the means you provided on the application form.

 

1. SUSCRITO (Debe indicar nombre completo del solicitante, calidades, número de cédula u otra identificación, domicilio exacto. Si la solicitud se presenta a título personal pasar al punto 8.):	·         JANE DOE ·         PASAPORTE: 123456 ·         COSTADO NORTE DEL PARQUE DE ABC, PORTON COLOR AZUL, A LA PAR DE LA SODA TUBBIES, [DISTRICT], [CANTON], [PROVINCE], COSTA RICA, [ZIPCODE]
2. EN CONCEPTO DE APODERADO: Debe indicar si es: apoderado general, apoderado generalísimo, apoderado especial o si se apersona como gestor de negocios (debe aportar pagaré según artículo 286 Código Procesal Civil):	GESTOR DE NEGOCIOS [ADD THE CURRENT “PERSONERIA JURIDICA” CERTIFICATE]
3. Debe marcar si adjunta la certificación de personería o el poder especial 3. You must check if you attach the certification of legal status or the special power of attorney.	X
4. Debe indicar en qué expediente aportó la certificación de personería o el poder especial (número de expediente, número de registro o indicar la marca junto con la clase). 4. You must indicate in which file you provided the certification of legal status or the special power of attorney (file number, registration number or indicate the trademark along with the class).	[LEAVE BLANK]
5. De la sociedad denominada (Indicar el nombre completo de la sociedad solicitante y el número de cédula jurídica si la solicitud es nacional.	A CORPORATION’S NAME; 1-234-56789
6. Organizada y existente bajo las leyes de (Debe indicar el país en el que fue constituida la sociedad).	COSTA RICA
7.  Domiciliada en (Debe indicar el DOMICILIO SOCIAL EXACTO de la sociedad solicitante):	[BUSINESS ADDRESS]
8. Hace constar que el solicitante es titular de un establecimiento ubicado en: (Debe indicar el DOMICILIO (S) EXACTO (S) en Costa Rica del establecimiento(s) comercial, fabril o de servicios.)	A LADO SUDESTE DE LA ENTRADA DE LA PLAYA XYZ, PORTON COLOR AZUL, [DISTRICT], [CANTON], [PROVINCE], COSTA RICA, [ZIPCODE]
9. Solicito la inscripción del Nombre Comercial (nombre con logotipo o sin éste) (Debe indicar en el recuadro inferior el nombre comercial a proteger. Si éste es con diseño debe adherir uno en el espacio correspondiente del recuadro)	A PROPOSED BUSINESS NAME   [IF YOU ALSO HAVE ART, ALSO STICK IT HERE WITHIN THE BOX. OTHERWISE, ONLY WRITE THE NAME.]
10. Traducción de la parte denominativa (Aportar traducción del signo cuando esté constituida por algún elemento denominativo con significado en un idioma distinto del castellano.)	[IF THE NAME IS CLEARLY NON-SPANISH, TRANSLATE THE NAME]
11. Reservas (Indicar si hace reserva o no de los colores contemplados en el diseño solicitado. Señalar si no se hace reserva sobre algún término que contenga el nombre comercial o el diseño que sea genérico o de uso común.)	ESPECIFICACIONES DE RESERVAS DEL LOGOTIPO LA FUENTE: ‘ARIAL ROUNDED’ COLOR (‘[NAME PART 1]’): AZUL COLOR (‘[NAME PART 2]’): NARANJA   ESPECIFICACIONES DE RESERVAS DE TERMINO ·         APOYAMOS NUESTROS CLIENTES!
12. Para proteger y distinguir (Debe indicar que el nombre comercial protege un establecimiento comercial dedicado a: (señalar el giro o la actividad a la que éste se dedica).)	MARCAS Y LÍNEAS DE PRODUCTOS
Un establecimiento comercial dedicado a:	PRODUCCIÓN Y VENTA DE ZAPATOS
13. País de Origen (del nombre comercial.)	COSTA RICA
14. Se aporta el comprobante de pago (art.9 inciso j) y art.10 inciso e) de la Ley de Marcas) (Debe aportar el comprobante de pago de derechos equivalente a $50 en timbres del Registro Nacional.)	[ADJUNTO COMPROBANTE DE BCR]
15. Señalo para atender Notificaciones sobre esta gestión. (Los medios que indica la ley.)	JANEDOE@GMAIL.COM
El día	[TODAY’S DATE]
Firma del solicitante o representante	[YOU SIGN HERE]
16. Timbres (Aportar ¢20 en timbres de Archivo Nacional y ¢250 en timbres del Colegio de Abogados.)	[STAMPS BOUGHT FROM BANCO DE COSTA RICA]
17. Sello de abogado o notario.	[BEFORE ARRIVING AT THE REGISTRO NACIONAL, GET A LAWYER TO AUTHENTICATE THE DOCUMENT.]

 

CONTENT RELATED TO REGISTERING A COMMERCIAL BUSINESS NAME IN COSTA RICA

• Downloadable application forms (brand names, commercial names, etc). 
• See sample of a completed RPI-03 form of application for a business name.
• Contact details of the Intellectual Property department of the Registro Nacional: Frente a Price Smart, 500 metros este de Iglesia Católica de ZAPOTE, San Jose (privince). Monday to Friday, 8am to 3pm (for documentation) or 3:30pm (for anything else). The department's direct telephone number is 2202-0623.
• See how to apply to register a brand name correctly, even without a lawyer.

How to Complete the Form of Application for a Business Name in Costa Rica

This post shows how you may complete the application form for a business name in Costa Rica. This post assumes that you will complete the application alone, ie without the legal help of a lawyer and can present yourself in person at the Intellectual Property 'Propiedad Intelectual' department of the Registry office 'Registro Nacional'.

1. SUSCRITO (Debe indicar nombre completo del solicitante, calidades, número de cédula u otra identificación, domicilio exacto. Si la solicitud se presenta a título personal pasar al punto 8.):	·         JANE DOE ·         PASAPORTE: 123456 ·         COSTADO NORTE DEL PARQUE DE ABC, PORTON COLOR AZUL, A LA PAR DE LA SODA TUBBIES, [DISTRICT], [CANTON], [PROVINCE], COSTA RICA, [ZIPCODE]
2. EN CONCEPTO DE APODERADO: Debe indicar si es: apoderado general, apoderado generalísimo, apoderado especial o si se apersona como gestor de negocios (debe aportar pagaré según artículo 286 Código Procesal Civil):	GESTOR DE NEGOCIOS [ADD THE CURRENT “PERSONERIA JURIDICA” CERTIFICATE]
3. Debe marcar si adjunta la certificación de personería o el poder especial 3. You must check if you attach the certification of legal status or the special power of attorney.	X
4. Debe indicar en qué expediente aportó la certificación de personería o el poder especial (número de expediente, número de registro o indicar la marca junto con la clase). 4. You must indicate in which file you provided the certification of legal status or the special power of attorney (file number, registration number or indicate the trademark along with the class).	[LEAVE BLANK]
5. De la sociedad denominada (Indicar el nombre completo de la sociedad solicitante y el número de cédula jurídica si la solicitud es nacional.	A CORPORATION’S NAME; 1-234-56789
6. Organizada y existente bajo las leyes de (Debe indicar el país en el que fue constituida la sociedad).	COSTA RICA
7.  Domiciliada en (Debe indicar el DOMICILIO SOCIAL EXACTO de la sociedad solicitante):	[BUSINESS ADDRESS]
8. Hace constar que el solicitante es titular de un establecimiento ubicado en: (Debe indicar el DOMICILIO (S) EXACTO (S) en Costa Rica del establecimiento(s) comercial, fabril o de servicios.)	A LADO SUDESTE DE LA ENTRADA DE LA PLAYA XYZ, PORTON COLOR AZUL, [DISTRICT], [CANTON], [PROVINCE], COSTA RICA, [ZIPCODE]
9. Solicito la inscripción del Nombre Comercial (nombre con logotipo o sin éste) (Debe indicar en el recuadro inferior el nombre comercial a proteger. Si éste es con diseño debe adherir uno en el espacio correspondiente del recuadro)	A POPULAR BUSINESS NAME   [IF YOU ALSO HAVE ART, ALSO STICK IT HERE WITHIN THE BOX. OTHERWISE, ONLY WRITE THE NAME.]
10. Traducción de la parte denominativa (Aportar traducción del signo cuando esté constituida por algún elemento denominativo con significado en un idioma distinto del castellano.)	[IF THE NAME IS CLEARLY NON-SPANISH, TRANSLATE THE NAME]
11. Reservas (Indicar si hace reserva o no de los colores contemplados en el diseño solicitado. Señalar si no se hace reserva sobre algún término que contenga el nombre comercial o el diseño que sea genérico o de uso común.)	ESPECIFICACIONES DE RESERVAS DEL LOGOTIPO LA FUENTE: ‘ARIAL ROUNDED’ COLOR (‘[NAME PART 1]’): AZUL COLOR (‘[NAME PART 2]’): NARANJA   ESPECIFICACIONES DE RESERVAS DE TERMINO ·         APOYAMOS NUESTROS CLIENTES!
12. Para proteger y distinguir (Debe indicar que el nombre comercial protege un establecimiento comercial dedicado a: (señalar el giro o la actividad a la que éste se dedica).)	MARCAS Y LÍNEAS DE PRODUCTOS. NB Ensure that your proposed name causes no confusion among your market. This includes from a Spanish-speaking perspective as the registry will check meanings of words as per the RAE dictionary. Ensure that the connotations of your proposal accurately represent the product or service. For instance, do NOT suggest a name that starts "eco" if the product has nothing to do with ecological products or services. However, if your product is in fact ecological, ensure this answer includes that meaning to signal its accurate, non-confusing alignment with the proposed name.    RAE dictionary. Consult this dictionary to verify the officially accepted definitions of words.
Un establecimiento comercial dedicado a:	PRODUCCIÓN Y VENTA DE ZAPATOS
13. País de Origen (del nombre comercial.)	COSTA RICA
14. Se aporta el comprobante de pago (art.9 inciso j) y art.10 inciso e) de la Ley de Marcas) (Debe aportar el comprobante de pago de derechos equivalente a $50 en timbres del Registro Nacional.)	[ADJUNTO COMPROBANTE DE BCR]
15. Señalo para atender Notificaciones sobre esta gestión. (Los medios que indica la ley.)	JANEDOE@GMAIL.COM
El día	[TODAY’S DATE]
Firma del solicitante o representante	[YOU SIGN HERE]
16. Timbres (Aportar ¢20 en timbres de Archivo Nacional y ¢250 en timbres del Colegio de Abogados.)	[STAMPS BOUGHT FROM BANCO DE COSTA RICA]
17. Sello de abogado o notario.	[BEFORE ARRIVING AT THE REGISTRO NACIONAL, GET A LAWYER TO AUTHENTICATE THE DOCUMENT.]

CONTENT RELATED TO COMPLETING A FORM OF APPLICATION FOR A BUSINESS NAME IN COSTA RICA 

• Download blank form of application for a business name in Costa Rica.