Costa Rica: Guidance on obligation of certain taxpayers to submit annual transfer pricing information return

Guidance includes format of return and instructions

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February 13, 2025

The General Directorate of Taxation on February 12, 2025, issued a notice in the official gazette regarding the obligation of taxpayers who carry out transactions with related local companies or foreign entities, and who are considered “large taxpayers” or beneficiaries of the free trade zone regime, whose operations exceed CRC 462,200,000 (approximately USD 906,025), to submit an annual transfer pricing information return.

The information return must be submitted within three months following the end of the fiscal period through the virtual office of the TRIBU-CR system. However, for the fiscal period 2024, the information return must be submitted within six months after the effective date of the notice. The format of the information return, as well as instructions, are included in the annexes to the notice.

Read a February 2025 report (Spanish) prepared by the KPMG member firm in Costa Rica

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