The Ministry of Finance announced a new deadline for filing the Transfer Pricing Information Statement for the 2024 tax period.
According to the resolution published last September 5, taxpayers must file this return no later than March 31, 2026.
This is a relevant change, since it will be the first time that this obligation will be fulfilled through the new TRIBU-CR platform, which means that companies will have more time to organize and validate the information on their transactions with related parties.
This adjustment represents an opportunity to strengthen the consistency of financial statements and intra-group contracts, but also entails greater control by the tax authorities.
Stay informed and prepared. Remember: the new deadline is March 31, 2026.
This is a news service prepared by ICS. For more information about the story, write to info@ics.cr or call 2519-9992 ICS, tax specialists.