{"id":513,"date":"2024-06-24T14:51:00","date_gmt":"2024-06-24T14:51:00","guid":{"rendered":"https:\/\/ics.cr\/?p=513"},"modified":"2024-09-16T14:52:29","modified_gmt":"2024-09-16T14:52:29","slug":"resolution-published-on-obligation-to-declare-vat-in-case-of-exempt-taxpayers","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-resolucion-sobre-obligacion-de-declarar-el-iva-en-caso-de-los-obligados-exentos\/","title":{"rendered":"Resolution on the obligation to declare VAT in the case of exempt taxpayers is published."},"content":{"rendered":"<p>Yesterday Resolution MH-DGT-RES-0013-2024, \"General Resolution on the Formal Duty to Declare that Assists Taxpayers Exempt from Value Added Tax\" was published in the Official Gazette La Gaceta.<\/p>\n\n\n\n<p>This Resolution indicates that the obligation to file the VAT return subsists even when the tax is not paid or when the difference between the tax debit and the tax credit represents a balance in favor of the taxpayer.<\/p>\n\n\n\n<p>The Administration emphasizes that the filing of the tax return allows the correct determination of the tax obligation, the exercise of control, verification and auditing powers, since it is used as part of the tax control.<\/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 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         }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\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 .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-ministry-of-finances-electronic-voucher-platform-will-be-undergoing-preventive-maintenance-this-coming-weekend\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Ministry of Finance's electronic voucher platform will be undergoing preventive maintenance this coming weekend.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/what-happens-if-i-dont-file-my-income-tax-return-on-wednesday\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">What happens if I do not file my income tax return on Wednesday?<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/imf-asks-legislature-to-avoid-laws-that-undermine-tax-revenues\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">IMF asks Legislative Assembly to avoid laws that undermine tax revenues<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-corporate-income-tax-and-the-fiscal-social-contract-in-costa-rica-a-critical-analysis\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The Corporate Income Tax and the Social Fiscal Contract in Costa Rica: A Critical Analysis<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/legal-services\/free-zones-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Tax Incentives: Free Trade Zones<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-finance-moves-service-to-the-public-of-the-east-tax-administration\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance moves service to the public from the East Tax Administration<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/government-to-deposit-school-salaries-to-civil-servants-on-january-22-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Government to deposit School Salary to civil servants on January 22, 2024<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/issuance-of-electronic-vouchers-resolution-introducing-the-new-version-4-4-4\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Issuance of electronic vouchers Resolution introducing the new version 4.4<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>El d\u00eda de ayer se public\u00f3 en el Diario Oficial La Gaceta, la Resoluci\u00f3n MH-DGT-RES-0013-2024, \u201cResoluci\u00f3n General sobre el deber formal de declarar que les asiste a los Obligados Tributarios Exentos en el Impuesto sobre el Valor Agregado\u201d. La presente Resoluci\u00f3n indica que la obligaci\u00f3n de presentar la declaraci\u00f3n del IVA subsiste aun cuando no [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-513","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/513","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=513"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/513\/revisions"}],"predecessor-version":[{"id":514,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/513\/revisions\/514"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}