D151 Annual Declaration
D-151 Annual Declaration
UpdatED Information for 2021
1. Obligated Persons
The persons who are required to file this model of information return are natural or legal persons, public or private, or not subject to the payment of income tax, including the State, the National Banking System, the National Insurance Institute and the other autonomous and semi-autonomous institutions, municipalities, state, private and international universities, cooperatives, embassies, international agencies , INCAE, CATIE, companies, non-governmental organizations (NGOs), condominiums, trusts, boards of education, administrative boards, savings and loan mutuals, trade union organizations, state educational institutions, the Social Protection Board, the Costa Rican Red Cross, associations or foundations for social, scientific or cultural works, civil and sports associations that have been declared of public utility by the Executive Branch under article 32 of the Associations Act , the committees officially appointed by the Directorate General of Sports in the areas defined as rural, according to the regulations of the Income Tax Law for the respective period, the National Parks Boards, the Olympic Committee, the National Coast Guard Service, as well as the Political Parties, Religious Institutions, Trade Union Organizations, Life Insurance Society of the National Magisterium and Multiple Services Corporation of the Magisterium , Investment Funds, any entity created by special law and others, when they have made nationally, the sale or purchase of goods or services, to the same person.
2. Information to Declare
All informed persons must provide the following details:
1. Physical or legal identification number, if foreign the (DIMEX) assigned by the Directorate General of Migration and Foreign Affairs, or otherwise the identification number assigned to him by the Tax Administration, until he has the immigration document.
2. It corresponds to the cumulative amount of the period, derived from sales or purchases, of goods or services, as applicable.
Code
Description
V
Sales (customers) Sales of goods or services in general, made at the national level to the same person from a colon, for interest, commissions, rentals and professional services provided to the same person during the tax period. In the case of rentals, those that have not been included in the D-125 Real Estate Capital Income statement will be reported.
C
Purchasing (suppliers) Purchases of goods or services, with the exception of rentals, professional services, commissions and interest made at the national level to the same person, from a colon.
In the case of purchases made to professional service providers, rentals, commissions or interest, made to the same person, from a colon, they must be reported with the following code:
Code
Description
SP
Professional Services
A
Rentals
M
Commissions of all kinds
I
Interest (those that have been withheld or paid to entities that make up the National Banking System will not be included).
If at the time of the process of importing the information into the Declar@7 program, they find it difficult to upload all the data because the system is very slow, they will be able to exclude lines of detail that do not exceed:
For the period January 2020 to December 2020, the annual sum of:
Amount
Concept
¢2.500.000
Shopping and Sales
¢50.000
Expenses for rentals, professional services, commissions or interest.
For the period of fifteen months, i.e. from October 2019 to December 2020, the sum of:
Amount
Concept
¢3.125.000
Shopping and Sales
¢72.000
Expenses for rentals, professional services, commissions or interest.
It is important to note that this procedure applies only for the 2020 fiscal period.
Where, within the transactions to be included in the information statement, a party is not armed by electronic proof, the amount from which transactions may be excluded from the import process shall be proportionate, for example:
-
If the informant initiated the issuance of electronic receipts from January 1, 2020 and therefore must include in the information statement the information of his sales corresponding to the months of October to December 2019, he may omit from the import the detail records less than .2,500,000 / 12 * 3 x 625,000.
-
Records or details excluded from the import process shall be forwarded, within the same time limit for the submission of the information declaration, to the Directorate of Tax Intelligence, to the notificaintelige@hacienda.go.cr email in an Excel file that meets the format established for the Declara@7 import file, accompanied by a note signed by the legal representative where it manifests the difficulties presented in the import process and indicates the total number of records and total amount accumulated for each of the concepts to be included in the information statement.
-
Alternatively, the file and note can be sent through the encrypted platform called "OnePoint" within the same time limit for the submission of the information statement. Informants who want to use this option should request instructions on accessing and uploading files to the OnePoint platform by sending an email to the notificaintelige@hacienda.go.cr.
Things to consider
The purchases of goods or services to be reported are all those that are directly related to the economic activity carried out by the informant.
Amounts to be reported for sales or purchases of goods or services should not include sales and consumption taxes. In addition, the net amounts of cases where there were credit notes for returns of goods arising from economic, financial or professional relationships should be reported.
Execptions
-
Transactions for imports and exports of goods should not be included in this form.
3. Period and time to provide the information of the declaration
The information corresponds to the ordinary tax period, from 01 January to 31 December each year, regardless of whether the informants are authorized by the Directorate-General for Taxation to file their income tax return for a different period, or are not required to file it.
The indicated informants must submit their information statements by February 28 of each year.
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