Costa Rica has published Resolution DGT-ICD-R-19-2020 of 13 August 2020, which provides relief from the beneficial ownership declaration requirements for 2020 due to the COVID-19 pandemic. The deadline for the annual declaration had previously been extended from April 2020 to September 2020 by a resolution issued in March 2020. With the latest resolution, declarations submitted for 2019 will automatically be considered by the system as valid declarations for 2020. As such, the next annual beneficial ownership declaration will be required in April 2021. However, persons that were required to submit a declaration for 2019 but have not, must still submit...