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REFORM TO RESOLUTION OF THE REGISTRY OF TRANSPARENCY AND FINAL BENEFICIARIES

    La Gaceta Nº 201 — Thursday August 13th, 2020
    (Registry of Transparency and Final Beneficiaries)

    REFORM TO RESOLUTION OF THE REGISTRY OF TRANSPARENCY AND FINAL BENEFICIARIES


    Article 2 — The “First Transitory”, the “Second Transitory” are amended and the “Third Transitory” and “Fourth Transitory” are added, all to Chapter IV “Transitory Provisions” of the joint resolution of general scope DGTICD-R-06 - 2020 of 26 March 2020, to be read as follows:


    "Transitory first.-Legal persons that are assigned an identification number in the National Registry, either by registration or by assignment request , between January 1, 2020 and March 31, 2021, should not present their first declaration within the following 20 business days and instead, for this one time, they will present it in April 2021. "


    “Second transitory.-Legal persons that must present an extraordinary declaration or make corrections in accordance with the provisions of articles 6, 6 Bis, 9 and 10 of this resolution, either due to changes


    Either due to extraordinary changes or corrections after the 2019 return period (September 2019 to April 2020) and before the April 2021 annual return, for this one time, they will submit this changes in the annual return that must be filed in the month of April 2021. "


    “Third transitory.- Trusts, third-party resource managers and non-profit organizations, which are not yet obliged to file the return directly in the RTBF system, must maintain the information provided in Chapter II of the Law to Improve the Fight against Tax Fraud and deliver it to the Tax Administration when it so requires, until the procedure is established so that they present it directly in the system. "


    Fourth transitory.- Obligors who presented the 2019 declaration in the RTBF system, will not have to present the 2020 declaration, since the RTBF system automatically and for this only time, will have this declaration as that one for that period, without them having to carry out any additional management. Obliged subjects who have not submitted the 2019 return, must submit it for the same rule to apply to them, which will automatically have this declaration as the one for the 2020 period. " 

    (Source: La Gaceta.) 


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