Costa Rica published Resolution MH-DGT-RES-0019-2024 in the Official Gazette on 23 August 2024, establishing objective selection criteria and specific risk criteria for overseeing the reporting of financial accounts under the Common Reporting Standard (CRS).
This Resolution does not impose new procedures or obligations for taxpayers. Instead, it sets forth the requirements for the tax administration to effectively supervise, verify, and monitor entities obligated to report under the CRS.
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