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KPMG has market-leading alliances with many of the world's leading software and services vendors.
View all AlliancesHelping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.
Learn moreWhat is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.
Learn moreNo new procedures or requirements imposed on taxpayers
Resolution MH-DGT-RES-0019-2024—which aims to define the objective selection criteria and specific risk criteria for controlling the reporting of financial accounts based on the common reporting standard (CRS)—was published in the official gazette on August 23, 2024.
No new procedures or requirements are imposed on taxpayers. Instead, the resolution focuses on establishing criteria for the tax administration to supervise, verify, and monitor entities subject to CRS reporting.
For more information, read a September 2024 report or contact a KPMG tax professional in Costa Rica:
Cristina Sansonetti | acsansonetti@kpmg.com
Sergio García | sgarcia1@kpmg.com
Carmen Sánchez | carmensanchez1@kpmg.com
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.