by Herb DeMars
DO YOU OWN A COSTA RICAN CORPORATION? ATTENTION!
Through resolution DGT-ICD-R-19-2020 published today, it reforms articles 6, 7, 8, 9, 10, 12, and adds an article 6 bis to Joint Resolution DGT-ICD-R-06-2020 of March 26, 2020.It is established that all corporations who filed the 2019 Declaration in the Transparency and Final Beneficiaries Registry (RTBF), will not have to file the 2020 Declaration, since the RTBF system will automatically upload the declaration, FOR THIS YEAR ONLY.
All corporations who have not submitted the 2019 RTBF, must submit it for the same rule to apply, which will automatically have said return as the 2020 period.
Some other modifications:
Ordinary declarations: APRIL is again established as the month for the annual presentation of ordinary declarations of the RTBF. Pending ordinary declarations. Declarations must be submitted in ascending order; in other words, from the oldest period to the current one, since the obligation to file the ordinary declaration is annual.
New corporations: all new corporations registered between January 1, 2020, and March 31, 2021, should not file the first declaration within the following 20 business days, as provided by the existing regulations, instead, for this one time, they will have to file it on April 2021.
Extraordinary declarations (updated declarations): the corporations that must file an extraordinary declaration or make corrections.
