Costa Rica Ministry of Finance has published Resolution DGT-ICD-R-020-2021 in the 17 June 2021 edition of the Official Gazette, which extends the deadline for the submission of the annual beneficial ownership declaration by trusts for 2021 in light of COVID-19. Trusts were added to the scope of the beneficial ownership declaration requirements in March 2021, with the initial annual declaration due in June 2021. Under Resolution DGT-ICD-R-020-2021, a further extension is provided so that the initial declaration may be submitted during the period 1 June to 31 October 2021, both days inclusive. For subsequent years, the standard annual deadline applies,...