As previously indicated, the deadline to file the 2020 sworn statement for the Transparency and Final Beneficiaries Registry was initially moved up to September, 2020. The Tax Authorities and the Costa Rican Drug Institute, however, issued a new resolution, in light of the continuous irregular situation generated by COVID-19.
This new resolution, numbered DGT-ICD-R-19-2020, ordered for the system to replicate the 2019 sworn statement for the 2020 period. Therefore, the next sworn statement is due to be sent on April, 2021. In addition, all corporate movements occurred after April 2020, which would traditionally require an extraordinary statement to be sent, will be included in the next annual deadline, in 2021. Similarly, corporate entities for which the National Registry issued a corporate ID number between January 1st, 2020 and March 31st, 2021, will not be obligated to file their initial sworn statements until April 2021.
In light of the above, document obtainment is no longer necessary, for the time being. We will contact you again regarding this matter as we approach the new deadline, or should a relevant modification be issued.