Costa Rica's Ministry of Finance has published Joint Resolution MH-DGT-RES-0016-2024 - DG-059-2024, which extends the deadline for the submission of the annual beneficial ownership declaration in 2024. The resolution provides that legal entities, trusts, and others subject to the beneficial ownership declaration requirement are required to submit the declaration in the period 1 October to 31 October 2024. For subsequent years, the declaration must be submitted in the month of April each year, which is the standard deadline. Note that the deadline in 2024 was previously extended to between 1 July and 31 July 2024 following certain changes to the...