Last week in an interview with attorney Adriana Herrero of ICS, we talked about the effects that the entry into force of a new law of the Republic would have, which allows companies that were liquidated for non-payment of corporate tax, to "revive". Well, due to its importance and because it has gone a little unnoticed in the midst of so much change, announcement of authorities and State matters that are rushed in the last days of the Alvarado Administration's government, I allow myself today to share these data and reflections on this matter. I also invite you to tune in to Radio Columbia on Tuesdays at 11 am 98.7 FM on the program I have been directing for many years, Gente Gerente, and where the interview I am commenting on was given.
The main purpose of the law is to allow companies that have been dissolved due to non-payment of the legal entity tax or due to the expiration of the deadline, as indicated in Law 9428 of 2017, to have the possibility of re-registering in the Register of Legal Entities of the National Registry in order to continue to carry out their business activities.
Companies wishing to apply for re-registration must:
- Pay all outstanding amounts + fines, penalties and interest.
- Submit the application for re-registration no later than 3 years after the declaration of dissolution.
- Attach with the application the documentation that proves the cancellation of the totality of the amounts owed.
As indicated in the text of the law in Transitory I, the Executive Branch will have 3 months to issue the regulations from its entry into force, in which the step by step application procedure must be indicated. Finally, it is important to remember that the text of the regulation states that once these companies are re-registered, they will have 2 months to comply with the provisions of Law 9416, regarding the registration of shareholders and beneficial owners.
Receipt is acknowledged: Afghanistan re-imposes new rules on women's dress and lifestyle restrictions. New cabinet headed by President Chaves takes office. Macron takes office in France for four more years. Gustavo Cerati statue unveiled in San José. The United States debates Roe v. Wade regarding abortion. Carlos Vargas leaves the General Directorate of Taxation after 10 years in office.