Costa Rica | Inactive Entities Informative Return, Form D-195, will be available on 24 April 2023

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Inactive entities may obtain Form-D195 through the Costa Rican Tax Authority's digital platform on 24 April 2023.
This year, Form-D195 must be filed no later than 31 May 2023 — otherwise penalties may apply.

According to a press release issued by the Costa Rican Ministry of Finance, the Informative Return for Inactive Entities will be made available to inactive entities on 24 April 2023, through the…