{"id":1901,"date":"2026-04-17T11:59:03","date_gmt":"2026-04-17T11:59:03","guid":{"rendered":"https:\/\/ics.cr\/?p=1901"},"modified":"2026-04-17T11:59:03","modified_gmt":"2026-04-17T11:59:03","slug":"april-defines-the-rtbf-2026-key-deadline-compliance","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/abril-define-el-cumplimiento-vence-plazo-clave-del-rtbf-2026\/","title":{"rendered":"April defines compliance: 2026 RTBF key deadline approaches"},"content":{"rendered":"<p>April solidifies itself as a critical month for tax compliance in Costa Rica, due to the annual ordinary declaration deadline for the Registry of Transparency and Ultimate Beneficiaries, known as RTBF.<\/p>\n<p>The deadline to submit this obligation is April 30, 2026, and it applies to all legal entities and legal structures registered in the country.<\/p>\n<p>Among the most relevant changes for this period, it stands out that the declaration can only be submitted by the legal representative with a digital signature, limiting the participation of third parties. Only in exceptional cases may an registered general power of attorney be used, with special powers of attorney being eliminated.<\/p>\n<p>Authorities recommend reviewing shareholder and beneficial owner information in advance, validating potential changes in corporate structure, and preparing supporting documentation to avoid setbacks.<\/p>\n<p>Non-compliance is not minor: it can involve fines of up to 2% of gross income, as well as administrative sanctions including registration restrictions and inclusion in lists of tax administration defaulters.<\/p>\n<p>For this reason, experts insist on not leaving this process to the last minute and ensuring a correct and timely submission.<\/p>\n<p>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.<\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/law-to-facilitate-the-regularization-of-tax-status-in-support-of-formality-and-economic-reactivation-enters-into-force\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Law to facilitate the regularization of tax status in support of formality and economic reactivation enters into force<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-finance-updates-eddi-7-platform\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance updates EDDI-7 platform<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/do-we-pay-too-much-or-too-little-vat-compare-the-rate-of-13-paid-in-costa-rica-with-170-countries\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Do we pay too much or too little VAT? 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La declaraci\u00f3n debe realizarse exclusivamente mediante firma digital del representante legal, y el incumplimiento puede acarrear multas de hasta un 2% de los ingresos brutos, adem\u00e1s de restricciones registrales.<\/p>","protected":false},"author":2,"featured_media":719,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1901"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1901\/revisions"}],"predecessor-version":[{"id":1902,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1901\/revisions\/1902"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/719"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}