Inactive entities may obtain Form-D195 through the Costa Rican Tax Authority's digital platform on 24 April 2023.This year, Form-D195 must be filed no later than 31 May 2023 — otherwise penalties may apply.According to a press release issued by the Costa Rican Ministry of Finance, the Informative Return for Inactive Entities will be made available to inactive entities on 24 April 2023, through the Tax Authority's digital platform (in Spanish "Administración Tributaria Virtual, ATV").The deadline for filing the informative return will be extended, for this year only, to 31 May 2023. Failure to file the return on time may lead...