Update on the Deadline for Submitting the 2024 Mandatory Corporate Final Beneficiaries (RTBF) Declaration
The Government has recently announced a revised deadline for the submission of the 2024 RTBF declaration to the Central Bank of Costa Rica. Initially set for April and subsequently rescheduled for July, the deadline has now been further extended. The new period for submission is from October 1st to October 31st, inclusive.
Key Deadlines for Tax Payments and Filings in 2024
January
Home Luxury Tax: Due by January 15th
Annual Corporate Tax: Due by January 31st
March
Tax Filing D-101 for Active CR LLCs: Due by March 15th
Education & Culture Stamp: Due by March 31st
Real Estate Tax & Garbage Collection Fee: Due by March 31st
April
Tax Filing D-195 for Inactive CR LLCs: Due by April 30th
October
Filing of Mandatory Corporate Final Beneficiaries with the Central Bank of Costa Rica: Required for this year only
