Inactive entities in Costa Rica must file their annual informative return using Inactive Entities Informative Return, Form D-195 no later than 30 April each year.For this year only, the deadline to file the informative return is extended to 31 May 2023. Inactive entities must have the accounting and legal documentation to correctly complete the new Form D-195.The Costa Rica Tax Authority published Resolution No. MH-DGT-RES-007-2023, regarding the annual informative return that all inactive entities (i.e., those with no economic activity) must file, in the Official Gazette on 29 March 2023.The ResolutionThe Resolution published by the Tax Authority contains provisions related...