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Draft: General Requirements for applications for refunds of tax credits

  1. Application Form: The taxpayer must make this application for refund of tax credits D. 402 "Application for tax refund". For the income tax annual report, the taxpayer must fill out a single form, however, for sales tax, it is required to fill out a single form for each month request.
  2. Certification of legal personality or Power: When a request is made on behalf of a legal entity or a natural person, who signs the return request form must afford a certification of the legal status or a legal document which provide sufficient powers to act, with no more than three months issued.
  3. Documentary Evidence: Taxpayers must submit supporting documentation to substantiate the application. When you submit a photocopies, they must be legible, complete and also must have a certification or attestation by notary public or of the competent authority. In case of the sales tax returns, when the taxpayers anticipated that the balances of tax pending isn´t transferred to the next month or months, you should make a Projected Income Statement for the next three months, and with the appropriate justification.
  4. Customer Account Certification: The applicant shall provide Customer Account Certification statutory currency (colones) issued by the corresponding bank and where do you would like to receive the deposit, and indicate the identification number account owner. In case the customer has not found the name of the applicant, the applicant must make express indication for credit in your favor is deposited in a different bank account.
  5. Death Certificate: If an application on behalf of a deceased person is sought, must submit the death certificate to continue processing.

Tax Type

A. Income Tax Annual Report:

General:

  1. Income Statement for the fiscal period requested. 
  2. Details of expenses are those listed in Article 8 LISR, they can be sent in digital form and excel this in order to verify that non-deductible expenses are not included.
    1. Justification of differences between incomes as stated in the sales box with the sum of sales indicated in the sales declarations submitted.
  3. The income tax annual report that cause the balance were presented extemporaneously, the penalty has to be canceled.
  4. Certificates of 2% should come signed by the person responsible for the retaining institution.

Tax Type

B. Sales Tax

  1. "Taxable Imports summary" for each refund request. The abstract should contain the information the following columns:
    1. Supplier Invoice Number
    2. Date of the vendor invoice
    3. Provider Name
    4. A description of each item in the bill
    5. Amount in Dollars
    6. Number of DUA
    7. Date DUA
    8. Exchange
    9. Amount in colones
    10. Taxes
    11. Number of agency invoice
  2. "Exporting"
    1. Export declaration submitted in the period corresponding credit
    2. Exports summary, the summary should contain the information the following columns:
      1. Invoice number
      2. Invoice Date
      3. Customer Name
      4. Number of export document
      5. Total sales in dollars
      6. Exchange
      7. Amount in colones
      8. Summary of Purchasing
      9. Summary of Taxable Imports.
  3. Certification by a Certified Public Accountant for:

a) If taxes were claimed or credited to the sales tax report for the period in which the credit is generated sales.

b) If there or not, credit notes issued to suppliers that affect the amounts of the invoices submitted in the claim both in regard to the value of the goods and the tax claimed.

c) Accounting treatment given to the tax claimed. You must specify the number or code of the ledger accounts involved and your name, and the date of the respective accounting records (seats or journal vouchers).

You can find the full document on this subject on the website: http://www.hacienda.go.cr/contenido/13130-proyectos-reglamentarios.

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