Time for filing transfer pricing returns is extended | KPMG Global
Share with your friends

Costa Rica: Time for filing transfer pricing returns is extended

Costa Rica: Time for filing transfer pricing returns

The time for filing transfer pricing information returns in Costa Rica has been extended indefinitely.


Related content

The transfer pricing information return originally had a due date of 30 June. However, the Costa Rican tax administration (Dirección General de Tributación—DGT) announced a temporary suspension of the time for filing the transfer pricing information return, with the publication in May 2017 of Ruling No. DGT-R-28-2017. The ruling extends the due date for the transfer pricing information return until such time that the DGT announces the new due date and the means whereby documentation of the first transfer pricing returns is to be requested. The ruling also establishes that the DGT will publish the new announcement relating to the filing deadline at least three months in advance, and will make this information available on the Ministry of Finance’s website. 

Until the DGT provides the electronic means to file these returns, taxpayers must keep the corresponding information and provide it on request. 


Read a June 2017 report (Spanish and English) [PDF 161 KB] prepared by the KPMG member firm in Costa Rica

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in 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.

Connect with us


Request for proposal