Using general-application joint resolution number MH-DGT-RES-0016-2024, issued on June 24, 2024, the General Taxation Directorate and the Costa Rican Drug Institute once again modified the filing period for the 2024 ordinary filing of the Ultimate Beneficial Ownership Registry (“Registro de Transparencia y Beneficiarios Finales”). This year, each obligated party must comply with the filing between October 1 and 31, substituting for the obligation to do the filing in July, as previously established.
Additionally, the resolution indicates that the authorities must introduce before the 2024 ordinary filing period new amendments to the Regulation of the Ultimate Beneficial Ownership Registry issued on February 13, 2024.

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