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COSTA RICA - TAX ADMINISTRATION GRANTS AN EXTENSION FOR THE FILING OF THE UBO REPORT

Apr/2022

Last Friday, April 23, 2022, the Ministry of Treasury announced through its social media, an extension to the deadline to submit the UBO report, which should have been submitted no later than April 30 of the current year.

The new deadline will be until May 31st,2022. All legal entities duly constituted in the country must comply with this obligation, through which the information of the shareholding structure up to its final beneficiary(ies) must be disclosed.

During the next few days, the Ministry of Treasury will be publishing in the official newspaper “La Gaceta,” the update of the guideline N°DGT-ICD-R-06-2020 to formalize the extension granted.

If you have any questions or concerns regarding this matter, please contact our experts or call (+506) 4036 - 2800.

 

Carolina Flores
Partner

Carolina.flores@ariaslaw.com

 

Ligia Alfaro
Senior Counsel

Ligia.alfaro@ariaslaw.com

 

Andrea Castro Urbina
Associate

Andrea.castro@ariaslaw.com

 

Phillip Lehmann Aguelles
Paralegal

phillip.lehmann@ariaslaw.com


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