July 31, 2024 is the deadline for obligated entities to report financial accounts under the OECD Common Reporting Standard (CRS) and the U.S. Foreign Account Tax Compliance Act (FATCA) for the period 2023.
Among the financial entities required to file reports are custodial institutions, depository institutions, investment entities and insurance companies.
The Ministry of Finance has made available on its web page the site for its presentation, as well as general information on the report, as well as the e-mail address: info-CRS@hacienda.go.cr for related inquiries.