The Shareholders Registry is a requirement created by the Tax Administration and the Central Bank of Costa Rica, the process started in 2019 and was suspended in 2020 due to the COVID-19 pandemic, this year the requirement has been brought back, now with the deadline on April 30th, 2022, the tax payers that must fulfill this requirement are all the Costa Rican corporations as follows:

• Sociedades Anónimas (Public Limited Company)
• Sociedades de Responsabilidad Limitada (Limited Liability Corporation)
• Sociedades en Nombre Colectivo (Collective Corporation)
• Sociedades en Comandita (Limited Partnership)
• Sociedades Extranjeras con cédula jurídica nacional (Foreign Corps. With Costarican ID)
• Empresas Individuales de Responsabilidad Limitada (Individual Liability Corporations)
• Sociedades Civiles y Sociedades Profesionales (Civil and Professional Corporations)
• Trusts of national and international origin that execute activities in Costa Rica

For completing this paperwork is mandatory that the representative of the corporation counts with a digital signature and a signing device from the Central Bank, this can be obtained by people holding national id cards or DIMEX resident cards, foreign holding only passport will require creating a POA at the name of a professional or a person of his trust to perform the filing of the paperwork on behalf of their corporations.

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