TRANSPARENCY AND FINAL BENEFICIARIES REGISTRY

The Tax Administration of Costa Rica and the Costa Rican Drug Institute, by resolution No. DGT-ICD-R-19-2020 of August 6th 2020, published in the National Gazette “Diario Oficial La Gaceta” No. 201 of August 13th 2020 and No. DGT-ICD-R-12-2021 of February 26th 2021, published in the National Gazette “Diario Oficial La Gaceta” No. 44 of March 4th 2021, ruled that the …

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Income Tax Statement for Inactive Companies: Time extension and new form

In December 2019, the General Tax Authority established that the inactive legal entities domiciled within the country are obliged to register towards the Uniform Tax Registry. In this sense, all legally constituted entities, commercial or not, capital or of people, must register towards the Uniform Tax Registry of the General Tax Authority as taxpayers of the Income Tax, regardless of …

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