The Contentious Administrative and Civil Tax Court has rejected the precautionary measure against the State and the Costa Rican Institute on Drugs, in connection with the Transparency and Final Beneficiaries Registry, known as RTBF.
With this decision, the following is once again applied in its entirety Article 5 of Executive Decree number 44 thousand 390, indent H. This means that the declarations to the RTBF may only be presented by the legal representative of the entity with digital signature.The Company may be represented by an attorney-in-fact registered in the Public Registry, or by a general attorney-in-fact registered in the Public Registry, only in exceptional cases.
In practice, it is no longer possible to use special powers to fulfill this obligation.. Companies must ensure that their legal representative has a valid digital signature or, failing that, they must obtain the corresponding power of attorney.
It is recalled that the next declaration for the period 2026 will be due in April of that year.Therefore, it is important to prepare from now on to comply with the fiscal transparency rules established in Law 9416 and international standards.