Costa Rica: Reporting about transparency and ultimate beneficiaries for 2019 and 2020

Costa Rica: Reporting about transparency

A resolution (N° DGT-ICD-R-19-2020) provides changes concerning the registry of ultimate beneficiaries.

  • Legal entities that submitted a “declaration of the registry of transparency and final beneficiaries” (Declaración del Registro de Trasparencia y Beneficiarios Finales—DRT) for the 2019 period do not have to submit the DRT for 2020, since the information provided for 2019 will be automatically used for 2020.
  • New legal entities that have been assigned a legal identification number between 1 January 2020 and 31 March 2021 must present their first declaration in April 2021.
  • Legal entities required to present an extraordinary or corrective declaration may do so until April 2021.
  • Legal entities that are not required to present the DRT must keep and deliver information to the tax administration, on request.

Read a December 2020 report (Spanish) prepared by the KPMG member firm in Costa Rica

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