Monday, 19 June 2017

Costa Rica: Resolution postpones the submission of transfer pricing informative returns

On June 5, 2017, Costa Rica's tax administration published Resolution DGT-R-28-2017, modifying article 4 of Resolution DGT-R-44-2016. The new resolution postpones the deadline of June 30, 2017 to present a transfer pricing informative return for qualifying taxpayers, and instead requires taxpayers to preserve and provide to the Tax Administration, if requested, the relevant information presented on the informative return. The Tax Administration will formally announce the new deadline and mean of submission at least three months in advance of the new deadline.
Source & more info: PwC