On 29 April 2021, Costa Rica published the Resolution No. DGT-ICD-R-17-2021 extending the due date for filing the ultimate beneficial owner return in the registry for the year 2021. Originally, the deadline to comply with this obligation was on April 30, 2021, and the new deadline for filing is May 31, 2021.
OECD: Taxing Wages 2021
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