Costa Rica has published Resolution DGT-ICD-R-19-2020 of 13 August 2020, which provides relief from the beneficial ownership declaration requirements for 2020 due to the COVID-19 pandemic.
The deadline for the annual declaration had previously been extended from April 2020 to September 2020 by a resolution issued in March 2020. With the latest resolution, declarations submitted for 2019 will automatically be considered by the system as valid declarations for 2020. As such, the next annual …