The time for filing transfer pricing information returns in Costa Rica has been extended indefinitely.
The transfer pricing information return originally had a due date of 30 June. However, the Costa Rican tax administration (Dirección General de Tributación—DGT) announced a temporary suspension of the time for filing the transfer pricing information return, with the publication in May 2017 of Ruling No. DGT-R-28-2017. The ruling extends the due date for the transfer pricing information return until such time that the DGT announces the new due date and the means whereby documentation of the first transfer pricing returns is to be requested. The ruling also establishes that the DGT will publish the new announcement relating to the filing deadline at least three months in advance, and will make this information available on the Ministry of Finance’s website.
Until the DGT provides the electronic means to file these returns, taxpayers must keep the corresponding information and provide it on request.
Read a June 2017 report (Spanish and English) [PDF 161 KB] prepared by the KPMG member firm in Costa Rica
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