Costa Rica Ministry of Finance has published Resolution DGT-ICD-R-17-2021, which extends the deadline for the submission of the annual beneficial ownership declaration for 2021 in light of COVID-19. Normally due between 1 and 30 April, both days inclusive, the deadline for the declaration in 2021 has been extended to 31 May 2021. Note that for trusts, which were recently brought within the scope of the requirements, the initial annual declaration is due in June 2021.