Costa Rica published Resolution No. MH-DGT-RES-TEMPORAL-0001-2025 in the Official Gazette on 31 October 2025, which amends Resolution MH-DGT-RES-0026-2025 on the presentation of the transfer pricing informative statement (declaration). As previously reported, Resolution MH-DGT-RES-0026-2025 requires the submission of the transfer pricing informative statement using the TRIBU-CR System. The standard deadline for submission is within six months after the end of the respective year, but for the…