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· A resolution published by the Costa Rican authorities modifies the time period for correcting inaccuracies in information submitted to the Transparency and Beneficial Owner Register, as well as the time for submitting an ordinary return for year 2023.
On 22 March 2023, the Tax Authority and the Costa Rican Institute on Drugs (in Spanish, “Instituto Costarricense sobre Drogas”) published a resolution in the Official Gazette modifying several provisions of the Joint Resolution for the Transparency and Beneficial Ownership Register.
According to the amendments, legal entities required to submit information to the Transparency and Beneficial Ownership Register may now correct inaccuracies in the information submitted, once for both the ordinary or the extraordinary return within the current year. Previously, the Joint Resolution limited the term to correct inaccurate information to one calendar month following the submission of the return.
The published resolution also provides – for this year only – that legal entities and trusts required to file the ordinary return for 2023, may do so from 1 May 2023 through 30 June 2023. For subsequent years, the ordinary returns must be submitted in April of each year.
The Resolution entered into force after its publication in the Official Gazette.
For additional information with respect to this Alert, please contact the following:
· Rafael Sayagues – rafael.sayagues@cr.ey.com
· Randall Oquendo – randall.oquendo@cr.ey.com
· Daniel Quesada – daniel.quesada@cr.ey.com