Tax Form D140: How it is, Instructions and MORE

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Tax Form D140 is a document that has been made in order to establish various obligations the taxpayer to self-liquidate the tax.

In this article, I will highlight several important factors that can be of great help for many users who want to carry out this type of procedure. Keep reading and get more information.

What is the Tax Form D140 like?

This form is implemented according to the Law No. 9428 of 2017, being replaced by the old declaration form D300.

At form D140 The purpose is born that every owner who has had the power of inactive legal persons, must make a data update in the sATV online system

This is in order that legal entities reflect your assets, liabilities and patrimonies. To properly record assets, owners must demonstrate global value based on acquisition value.

On the other hand, in the patrimonies the company name must be indicated, this, even if the legal persons do not have a economic activity.

The main purpose is implemented In the new form D140 it is to oblige the owners to make their tax return, having all the information up to date.

You can view Form D140 by entering this link, where you will have a better vision of what they ask for

Instructions to fill out the Tax Form D140

At moment of carrying out a procedure or management, requires completing a form, it is very important to know it to fill it correctly.

That is why, in this article, it is indicated how to fill the box by box, in order to avoid errors and you can do the statement D140 in the most efficient way.

The form is known as Declaration D140 Registration in the Single Tax Registry and the purpose is to notify the tax administration of the beginning of the economic activities

The form is composed in several ways, where it will be detailed by box and in that way, many users can better understand the document.

First part: Corresponds to the identification of the Taxpayer.

  • The first box is for the tax administration.
  • In the box Number 4 It should be noted if the profile is a Legal Person, national or foreign, or if you are a legal person, here you must place the Identity card number in the case of being nationalized in Costa Rica
  • If the person is a foreigner, you must enter the number of DIMEX (General Directorate of Migration and Foreigners) or that of NIT.
  • However, if it is a legal person / company, you must enter the number that is assigned by the public registry
  • The csliver number 6 It must be filled out depending on the name of the natural or legal person, for natural persons they must put the name in the order from last names to names.
  • On the other hand, a legal person must put the business name according to whether the company is in the public registry

Second part: Corresponds to the tax domicile.

It should be understood that the tax domicile of a natural person is where their economic activities.

On the other hand, the fiscal domicile of the legal entities carries out the administrative management and the place of business.

As established by the Articles 35 and 36 of the Tax Procedure Regulations

  • The box with the name of «Other signs», it must include providing the exact address of the address added reference place that lasts in time.
  • The box 11, 12 and 13 corresponds to the province, canton and district of the address mentioned in the previous box.

The third part: Corresponds to the data related to the economic activity in which the taxpayer performs.

  • The first box talks about «Description of the economic activity» in which you must indicate in detail the type of activity that takes place.
  • Next box on «Economic activity code « where it can only be reflected in tax activity.
  • Following in the activity start date box, as the name indicates, it must be expressed by the day, month and year of the start of activities.
  • The field comes next «Trade or fancy name» in which the commercial name of the business must be placed.

As it does not have a name, some characteristics must be placed, such as: bakery, mechanical workshop, among others.

The fourth part: It refers to the exact address of the business.

  • In the section of «Other signs» you must place the exact address of the same with reference points
  • The boxes 32, 33 and 34 They must provide the province, canton, and district information as indicated.

In the event that the business address and the tax domicile are the same, must mark with an «X» in the box that I tell you.

The fifth part: It is expressed in the data of the legal business representative.

  • In the first box, place the number of the representative’s identity documentRemember that for Costa Rican people number of ID, and DIMEX or NIT number if you are a foreigner.
  • The next box are from Last name 1, Last name 2, First name 1 and First name 2: the names and surnames must be placed as indicated in the form.
  • The field of «other signs» is for the address of the representative, remember to do with reference points
  • The next three boxes correspond to the province, canton and district
  • In the field of «Power with which it acts» It expresses the following options: very general, general, without limits of sum or others, it must be indicated according to the one that corresponds to you
  • Finally indicate the information depending on the field it is mentioned in their titles.

In the sixth part you can find all about the information of the Legal representativeIn the same way, the personal data required in the form must be expressed.

Finally, in the section 9 Tax obligations must be specified, indicating each information in detail on the subject.

What is it for?

The owners of each company (those that only have assets such as cars or houses) must provide information on the assets, liabilities, liabilities and assets, detailing in a statement such as the Form D140 can recognize the economic activity data.

There are many companies that are inactive, but shown as active. Active corporations pay taxes to Legal Persons with a higher price.

If there is an sanonymous or limited company To own personal property or real property, you must file as a dormant corporation.

By not presenting the form D140 within the established deadlines will give rise to a penalty.

This penalty is established in the Article 78 of the Tax Code and ranges from the median salary to a maximum of 3 base salariesThis is determined by the delay in submitting the form.

Who Issues It?

There is much doubt about these objectives in all organizations that the commitment must be met.

In only those that in 2017-2018 does not end an equivalent structure by entering the power of The Law of Expenses of Legal Persons.

It must be remembered that, in September 2017, I enter the current Law of Duty on the Legal Persons, Law No. 9428, it does not appear at all to its antecedent, it is not compared with the National Library, but with the Fund Service.

In the Evaluation authority, he is forced at the moment to recruit from Office in all business organizations.

In it, you can include those that never had a business action, with the end goal that they are presented as citizens in the database.

Therefore, a fundamental program has been established equal to this new DGT-R-075-2019 in the inert organization must conform to the need to enter the ATV stage to finish D140 or face to face.

Among the various places of treasure work across the country, under punishment to be fined. It seems then to organizations that are not properly registered in the Unique Service Libraries, that is, they have not completed the data about their legal people, address, email, etc.

Currently, there must be a commitment to consent in the terms established in the new Program.

At the beginning of the legitimacy of this first month of the year, in relation to the organizations that ends in 1 and 2 to satisfy you.

What is Tax Form D140?

The Minister of Finance You have created a way to enable a form in the ATV system. This serves so that inactive companies carry out the income tax return.

Taxation establishes that it must be mandatory, even if legal persons have not obtained economic activity in the period.

The owners of these companies must complete the other boxes of the declaration, as it is done in other procedures.

In this way, a little understanding of how to complete the Form D140 for the Treasury. And also, understand a little more on the steps to be done.


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