Looks like it’s now possible to pay the Solidarity Tax either using international wire transfer, or make payments locally, directly to a Hacienda account. A new document available describes the process. It does not mention registering / declaring a value on Hacienda’s web site, and checking this just now shows that Extranjero cedula numbers still do not fit into the declaration form.
An attorney at Facio & Cañas has sent this document. A quick translation of the document using Google Translate gives the text below. I scanned the result, but did not yet check it closely, so best read the original also.
Now we are one step closer. Thank you, once again, to Yalile Alpizar, for this timely information.
If you would like help using Hacienda’s tax calculation and property valuation software, let me know. You can find it here, (click on the word “Aquí” when you go to this link). You’ll need the Visual Basic Runtime required to run this program, available from Microsoft.
Note that this software is for Windows XP, 2000, and Vista only. These two pieces of software are also available for download from my website, along with a translation of some of the terms used in the software.
Amended Articles of the Solidarity Tax Law
De: Gabriela Barrantes, Facio & Cañas
Enviado el: Miércoles, 16 de Diciembre de 2009 09:34 a.m.
Para: Yalile Alpizar; Andrea Guillén, Costa Rica Luxury Estates
Asunto: DGT 34-09.docx
DIRECTORATE GENERAL OF TAXATION
No. DGT-034-2009.-San Jose, at twelve hours and twenty minutes of the eleventh of December two thousand and nine.
I.—That article 99 of the Code of Regulations and Procedures Tax empowers the tax authorities, to lay down general rules for the correct application of tax laws within the limits set by the laws and regulations.
II.—That by article 14 of resolution of this address number DGT-029-2009 of nine hours and thirty minutes of September 24, 2009, published in issue 40 to Gazette 189 of 29 September 2009, regulates the tax payment to Strengthen Solidarity Housing Programs created by Act No. 8683 of 19 November 2008.
III.—That it is amending this article to consider other scenarios as alternative payment for foreign taxpayers. Also add a transition corresponds to the resolution DGT-029-2009 to settle temporarily not implementing the Tax Payment by Digital. Therefore,
Article 1st—Amend article 14 of resolution of this address number DGT-029-2009 of nine hours and thirty minutes of September 24, 2009, published in issue 40 to Gazette 189 of 29 September 2009, so that read:
“Article 14 .- Payment of the tax. The Solidarity taxpayers must pay tax according to their situation as detailed:
a) Tax Taxpayers should use Digital to make the payment electronically through this means, except those indicated in the following paragraph.
b) foreign taxpayers who are not domiciled in Taxation Digital customer account shall make the transfer to the account that is detailed below:
Bank
Current Account No.
Currency
Swift Number
No.
Client Account
Beneficiary
Transfer Details
Banco de Costa Rica
Tel (506) 2287-9044
Fax (506) 2255-0221
1001-0242477-0
Dollar of the United States.
BCRICRSJ
15201001024247707
Ministry of Finance
Av. Second, Streets 1 and 3, San Jose, Costa Rica
Should indicate:
“Solidarity Tax Payment Contributor CR-Name and Identification.”
Note that this account only supports payment of foreign banks, and that the applicant must assume the commission. ”
Article 2nd—A transient to be added to the resolution described in article 1 of this resolution to say:
“Single Transient. Pending in Tax enable electronic payment Digital Solidarity Tax, taxable persons referred to in paragraph a) of Article 14 of this resolution can pay by any of the following means:
a) Taxpayers who are domiciled in Tribunet a client account must make payment electronically via this medium.
b) Those without an account domiciled in Tribunet client must make payment using Form D-110 Official Receipt of Payment in the version that this effect will only be available in the Tax Administrations, surrendered and canceled in any entity unauthorized collecting. ”
Article 3rd—Effectiveness .- valid as from its publication.
Publíquese. Juan Carlos Gomez-Sanchez, Director General of Taxation a. Í.-1 vez.-O. C. No. 93440.-Application No. 21192.-C-61020 .- (IN2009109574).
