Costa Rica published Resolution DGT-ICD-R-14-2019 in the 3 April 2019 edition of the Official Gazette. The resolution sets out the beneficial ownership information reporting requirements for legal entities registered in the National Registry. This includes that the legal representative of such entities must submit a declaration of participation and ultimate beneficiaries in the Transparency and Ultimate Beneficiaries Registry, which is available on the Central Bank of Costa Rica website. Depending on the entity type, the legal representative subject to the requirement may be the president, manager, deputy manager, administrator, etc. A certified proxy may also be appointed. Entities that are...