{"id":580,"date":"2024-03-13T13:05:00","date_gmt":"2024-03-13T13:05:00","guid":{"rendered":"https:\/\/ics.cr\/?p=580"},"modified":"2025-03-19T23:08:55","modified_gmt":"2025-03-19T23:08:55","slug":"general-resolution-on-the-formal-duty-of-taxpayers-exempt-from-declaring-vat-is-published-for-public-consultation","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-a-consulta-publica-resolucion-generalsobre-el-deber-formal-de-los-obligados-tributariosexentos-de-declarar-el-iva\/","title":{"rendered":"General Resolution on the formal duty of taxpayers exempt from declaring VAT is published for public consultation."},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li>The General Scope Resolution is in a comment period until April 1, 2024 inclusive.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Resolution in public consultation reaffirms the formal obligation to file a VAT return for exempt taxpayers.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>This week, the General Resolution \"General Resolution on the Formal Duty to Declare that Assists Taxpayers Exempt from Value Added Tax\" was published for public consultation on the web page of the Ministry of Finance.<\/p>\n\n\n\n<p>The proposed Resolution establishes that in accordance with the provisions of the regulations, taxpayers exempt from Value Added Tax (VAT) must comply with the formal monthly duty of <a href=\"https:\/\/ics.cr\/en\/resolution-regarding-the-filing-of-the-transfer-pricing-information-return\/\"  data-wpil-monitor-id=\"12\">file the declaration<\/a> The taxpayers are only exempted from the payment of the tax, not from the related formal obligations, because the legal exemption regulation only exempts the taxpayers from the payment of the tax.<\/p>\n\n\n\n<p><\/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            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\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        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\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\/exports-of-goods-increased-by-75-percent-in-the-third-quarter\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Exports of goods increased 7.5% in third quarter<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/procomer-job-fair-will-offer-more-than-6400-job-openings\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER job fair to offer more than 6400 job openings<\/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\/central-banks-monthly-index-of-economic-activity-records-growth-as-of-february-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank's monthly economic activity index records growth as of February 2024<\/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\/i-filed-my-tax-return-correctly-and-on-time-but\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">I filed my return correctly and on time, but...<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/national-customs-service-began-to-apply-the-new-tariff-on-rice\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">National Customs Service began to apply the new tariff on rice<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/modification-of-the-deadline-for-the-ordinary-filing-of-the-transparency-and-beneficial-ownership-register\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Modification of the deadline for the ordinary filing of the Transparency and Beneficial Ownership Register<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/economic-growth-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">UCR improves country's economic growth forecast for 2024<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Esta semana, se public\u00f3 a consulta p\u00fablica en la p\u00e1gina del Ministerio de Hacienda la Resoluci\u00f3n de Alcance General \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 propuesta de Resoluci\u00f3n establece que de conformidad con lo establecido en la [&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":[10],"tags":[],"class_list":["post-580","post","type-post","status-publish","format-standard","hentry","category-informes"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/580","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=580"}],"version-history":[{"count":4,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/580\/revisions"}],"predecessor-version":[{"id":1194,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/580\/revisions\/1194"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}