To avoid getting a surprise from the tax man this next tax year, print and pin this article to your refrigerator.
Here are the most important tax filing deadlines for those who read A.M. Costa Rica. Explanations of the taxes may be found in the adjacent news story about tax deadlines.
January 2005
Employee withholding due Jan. 17. Form D.103
Sales Tax due Jan. 17. Form D.104 and D.113
Simplified Tax Reports due Jan. 17. Form D.105
February 2005
Employee withholding due Feb. 15. Form D.103
Sales Tax due Feb. 15. Form D.104 and D.113
March 2005
Employee withholding due March 15. Form D.103
Sales tax due March 15. Form D.104 and D.113
Income tax partial payments due March 31. Form D.108
Educational and culture Tax due March 31. Form D.110
April 2005
Employee withholding due April 15. Form D.103
Sales tax due April 15. Form D.104 and D.113
Simplified tax reports due April 15. Form D.105
May 2005
Employee withholding due May 16. Form D.103
Sales tax due May 16. Form D.104 and D.113
June 2005
Employee withholding due June 16. Form D.103
Sales tax due June 16. Form D.104 and D.113
Income tax partial payments due June 30. Form D.108
July 2005
Employee withholding due July 15. Form D.103
Sales tax due July 15. Form D.104 and D.113
Simplified tax reports due July 15. Form D.105
August 2005
Employee withholding due Aug. 16. Form D.103
Sales tax due Aug. 16. Form D.104 and D.113
September 2005
Employee withholding due Sept. 15. Form D.103
Sales tax due Sept. 15. Form D.104 and D.113
Income tax partial payments due Sept. 30. Form D.108
October 2005
Employee withholding due Oct. 17. Form D.103
Sales tax due Oct. 17. Form D.104 and D.113
Simplified tax reports due Oct. 17. Form D.105
November 2005
Employee withholding due Nov. 15. Form D.103
Sales tax due Nov. 15. Form D.104 and D.113
Employee withholding summary due Nov. 30. Form D.150
Sales and purchases summary due Nov. 30. Form D.151
December 2005
Employee withholding due Dec. 15. Form D.103
Sales tax due Dec. 15. Form D.104 and D.113
Wheel tax (Marchamo) due Dec. 31. Form D-121
Income Taxes due Dec. 15. Form D.101 v2
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This web site contains articles written by Garland M. Baker and Lic. Allan Garro for the A.M. Costa Rica. These articles contain important information that everyone doing business—personal and corporate—in Costa Rica ought to know. Reach them at [email protected]
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