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Change In The Regular Period Of The RTBF 2024 Presentation

Part of the annual obligations of companies in Costa Rica is to file the annual declaration of the Registry of Transparency and Beneficial Ownership (RTBF). The ordinary period for this declaration is established for the month of April.


However, by means of resolution MH-DGT-RES-0016-2024 / DG-059-2024 of the General Directorate of Taxation and the Costa Rican Drug Institute, the General Scope Joint Resolution DGT-ICD-R-06-2020 of March 26, 2020 was modified so that the ordinary filing will be made between October 1, 2024 and October 31, 2024.


We remind you that this year through Executive Decree N°44390-H Regulation of the Registry of Beneficial Ownership Transparency of February 13, 2024, important changes were made for the filing of the declaration, among them:

  • Authorized persons
  • Custody of information
  • Expansion of regulated entities


If you have any questions or need professional assistance, please do not hesitate to contact us to arrange a meeting to assist you with your annual corporate compliance.

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