Costa Rica has published a resolution in the official gazette to finalize the rules concerning the filing of an annual transfer pricing return for taxpayers qualifying as “large taxpayers” or as “national large companies” or operating under a free trade zone regime and having intercompany transactions in Costa Rica.
As per the resolution, the due date for filing transfer pricing return is the last business day of June in the year following the tax year. The first transfer pricing return for 2015 and the transfer pricing return for 2016 will both be due on the last business day of June 2017.
