{"id":2068,"date":"2026-07-03T19:25:59","date_gmt":"2026-07-03T19:25:59","guid":{"rendered":"https:\/\/ics.cr\/?p=2068"},"modified":"2026-07-25T19:32:05","modified_gmt":"2026-07-25T19:32:05","slug":"taxpayers-fulfill-important-june-closing-tax-obligations","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/contribuyentes-cumplen-con-importantes-obligaciones-tributarias-de-cierre-de-junio\/","title":{"rendered":"Taxpayers meet important June closing tax obligations"},"content":{"rendered":"<p>On June 30, two tax obligations of special importance for companies expired: the first partial payment of the profit tax corresponding to the fiscal year 2026 and the filing of the Transfer Pricing Informative Return (Form D-273) for obligated taxpayers.<\/p>\n<p>The Transfer Pricing Declaration applies to, among others, large domestic taxpayers, companies in the Free Trade Zone regime, and taxpayers who carry out operations with related parties that exceed the limits established by tax regulations.<\/p>\n<p>Timely compliance with these obligations is fundamental to avoid the imposition of interest, fines, and other tax contingencies. Therefore, companies must maintain adequate tax planning and periodically review the tax calendar established by the Tax Administration.<\/p>\n<p>This has been a news service prepared by ICS. For more information about the report, write to info@ics.cr or call 2519-9992. ICS, tax specialists.<\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n      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<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>El 30 de junio de 2026 vencieron dos obligaciones tributarias clave: el primer pago parcial del impuesto sobre las utilidades del per\u00edodo fiscal 2026 y la Declaraci\u00f3n Informativa de Precios de Transferencia (D-273) del per\u00edodo fiscal 2025, esta \u00faltima aplicable a grandes contribuyentes nacionales, empresas de Zona Franca y contribuyentes con operaciones vinculadas que superen los 1.000 salarios base anuales. El cumplimiento oportuno evita intereses, multas y otras contingencias fiscales ante la Administraci\u00f3n Tributaria.<\/p>","protected":false},"author":2,"featured_media":711,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=2068"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2068\/revisions"}],"predecessor-version":[{"id":2069,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2068\/revisions\/2069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/711"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=2068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=2068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=2068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}