The beginning of the ordinary filing period for the 2024 tax return is modified, it will now be during October.
According to a press release issued by the Ministry of Finance, the Central Bank of Costa Rica, and the ICD, the deadline for filing the ordinary tax return for the period 2024 will be during the month of October, beginning on the 1st and ending on the 31st, both days inclusive.
According to the information published, this is due to the parameterization to be made by the Central Bank of Costa Rica in the Central Directo page, as a result of the precautionary measure filed against the third paragraph of article 5 of Executive Decree N°44390-H (Regulation of the Final Beneficiaries Transparency Registry of February 13, 2024).