Costa Rica published Law No. 9810 in the 30 January 2020 edition of the Official Gazette, which provides a three-month moratorium for penalties for failing to comply with beneficial ownership registration requirements. For beneficial ownership declarations that were required by 31 January 2020 in respect of the 2019 period, 100% penalty relief is provided if declarations are made during the first 2 months of the moratorium, and 50% penalty relief is provided if declarations are made in the third month. Penalties for failing to comply with the declaration requirements range from CRC 1,338,600 to CRC 44,620,000.