The Costa Rican Ministry of Finance has published the Draft Resolution on the 𝗗𝗲𝗰𝗹𝗮𝗿𝗮𝗰𝗶ó𝗻 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝘃𝗮 of 𝗣𝗿𝗲𝗰𝗶𝗼𝘀 𝗱𝗲 𝗧𝗿𝗮𝗻𝘀𝗳𝗲𝗿𝗲𝗻𝗰𝗶𝗮. After many years of waiting, the framework for the informative return is now in place, which marks the beginning of a new era of tax compliance for companies with related parties both domestically and abroad.
Scope of this new return:
- Companies classified as large domestic taxpayers and companies operating under the free trade zone regime.
- Report all economic transactions carried out during a specific tax period between domestic and foreign related parties.
- Filing must be done through the TRIBU-CR system.
- Filing deadline: within three months following the end of the tax period.
For detailed information, 👉 https://acortar.link/YkZqwX