Register of Transparency and Ultimate Beneficiary Owners: Transitory changes
27 March 2023
To follow up the process of the Registry of Transparency and Ultimate Beneficial Owners and to keep you informed of the provisions governing this obligation, we would like to inform you of the new regulations in this regard:
On March 22, 2023, it was published in La Gaceta number 53, the modifications performed by the General Directorate of Taxation and the Costa Rican Institute on Drugs to the Joint Resolution number N° DGT-ICD-R-06-2020, being the main modification the inclusion of a special transitional provision for the current year, which changes the declaration period from the month of April, to the months of May and June. Therefore, declarations must be sent starting on May 1 and up to June 30.
At BDO we will continue working on updating the special powers of attorney and compiling the supporting documentation for the 2023 ordinary declaration throughout the month of April to ensure the greatest efficiency in complying with this obligation.
For any doubt regarding the process or any assistance you may require, we remain at your disposal at the following e-mail address: rbf@bdo.cr