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Costa Rica: Supervision, verification, and monitoring of entities subject to CRS reporting

No new procedures or requirements imposed on taxpayers

August 27, 2024

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  

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