The tax authorities will not impose penalties for two months for failing to comply with the annual return filing requirement for tax year 2019 for the Registry of Transparency and Final Beneficiaries. If the return is filed during the third month of the moratorium, a reduced penalty will apply.Through publication in the Official Gazette on 30 January 2020, Costa Rica enacted Law No. 9810 (the Law), establishing a three-month moratorium on the full imposition of penalties for failing to file the annual return for 2019 with the Registry of Transparency and Final Beneficiaries (the Registry). The Law is effective and the...