The Costa Rica Tax Authority has announced on the Ministry of Finance website that 31 July 2023 is the deadline for financial entities subject to reporting to report financial accounts under de Common Reporting Standard (CRS) of the Organisation for Economic Co-operation and Development and the United States Foreign Account Tax Compliance Act (FATCA) for the fiscal period 2022.
The receipt of financial information for CRS and FATCA purposes, obtained as part of the due diligence performed by the …