Reactivation of Legal Societies
Para que haya una reactivación es necesario que la empresa haya sido liquidada.
A dissolution is the legal act through which the company suspends the development of social activity and enters the process to finalize its operation and reach final settlement. The causes of dissolution are defined in the Law. Some causes are:
1. Due to the expiration of the term established for its duration in the contract, if it was not validly extended before its expiration.
2. By declaration of bankruptcy of the company.
3. By decision of the associates, in accordance with the laws and the social contract.
The reactivation of a company assumes that the activity has been stopped during the period of time in which it has been decommissioned, therefore, the business company's account book should not have been modified.
Before the reactivation of the company, the company tax declaration can be submitted later on the mandatory dates. Although the non-presentation of the account books and the non-declaration of corporation tax during the downtime can result in sanctions for the company.
Already in some countries such as Peru, they have included in their requirements for the reactivation of a company, conditions to be able to restart their operations. These include health protocols that must be followed in your business. Additionally, they must create a surveillance, prevention and control plan for COVID-19 and be approved to register in the integrated system for COVID-19. By completing this last step, your company will be ready to restart its operations.
Also in Costa Rica there is a content reference for the reactivation (https://erplawyers.com/
Eduardo Rojas Piedra