Costa Rica: Extension of time for ultimate beneficiary owner return

A resolution extends the due date for filing the ultimate beneficial owner return in the registry for the year 2021

A resolution extends the due date for filing the ultimate beneficial owner return

A resolution extends the due date for submission of the “ultimate beneficial owner” return.

Resolution No. DGT-ICD-R-17-2021 (published in the official gazette on 29 April 2021) extends the due date for filing the ultimate beneficial owner return in the registry for the year 2021.

The return is due 31 May 2021.

Read an April 2021 report (Spanish and English) [PDF 173 KB] prepared by the KPMG member firm in Costa Rica

 

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.