Factura Electronica Costa Rica

Portal Administración Tributaria Virtu @ l Mobil Costa Rica

Virtual Tax Administration Movil Costa Rica, a new tool for the Costa Rican taxpayer, the General Directorate of Taxation of Costa Rica has made a great effort in recent years to modernize the systems for the preparation of online statements, regardless of the installation of software in the taxpayer computers avoiding constant updates.

In this case we have at your disposal the Android Mobil Application.

ATV is the new virtual tool that facilitates the presentation of online statements with a service 24 hours a day, every day of the year, allowing the user to enter from any computer with internet. This new virtual tool facilitates the process of preparation and presentation of declarations through the generation and use of a virtual smart card, which allows the taxpayer to authorize another person to prepare, submit and / or consult their tax returns. In case the taxpayer does not have the means to access the internet, the General Tax Office has Tax Kiosks so that taxpayers can make use of the resource, as well as Smart Community Centers (CECI) located in public libraries and municipalities and in the fiscal assistance centers (NAF) located in public universities.

Keywords: ATV, virtual tool, declarations, taxpayer and authorized user.

Why and how does ATV arise?

The General Directorate of Taxation has been introducing the use of virtual tools since 2009 with the insertion of the tool called "Digital Taxation Platform", which was specifically oriented for Large Taxpayers and Large Territorial Companies groups. Subsequently, and with the aim of further streamlining the procedures, in 2011 the zero paper plan began, its objective was to minimize the physical use of the self-liquidated declarations forms acquired by the taxpayers in the authorized banks, for this purpose, the General Directorate of Taxation develops the EDDI-7 system, this system could be installed in the personal computers of the taxpayers, however, for its proper functioning it was necessary to install in addition additional tools that required physical space in the computer and some Sometimes it caused installation errors due to incompatibility of equipment or browser that the user contributor maintained for his daily use.

EDDI-7 required constants and, for some taxpaying users, annoying updates to comply with the obligatory nature of the preparation of self-signed statements D-101 Income Tax, D-104 General Sales Tax, D-103 withholding at source , etc. However, the transfer of paper expenses was transferred to the taxpayer since he had to print the document in three copies and present it in the different authorized banking entities for the receipt of the document.

Subsequently, EDDI-7 was improved so that the "xml" file generated by the software was uploaded to the website through the virtual tool TributaciónDirect @. By this means, only the presentation of the general sales tax declarations was mandatory, the declarations corresponding to the income tax was optional for the taxpayer to present it by this means or physically in any of the authorized banking entities. In this way, the taxpayer user could create his own digital backup file for his presented statements, likewise TaxDirect @ emitted an email that arrived to the taxpayer where he confirmed the receipt of the declaration by issuing a receipt document.