Costa Rica published Resolution No. DGT-R-43-2019 and Resolution No. DGT-R-44-2019 in the 30 July 2019 edition of the Official Gazette. The resolutions provide for several new forms and related procedures:
- Resolution No. DGT-R-43-2019:
- Form D103 - Withholding Tax Return for Movable Capital Income – Interest.
- Form D103 - Withholding Tax Return for Dividends and Other Participations.
- Form D103 - Withholding Tax Return for Foreign Remittances
- Resolution No. DGT-R-44-2019:
- Form D125 - Tax Re…