On Wednesday, April 3, 2019, a resolution establishing the dates for the 2019 filing of the information required by Law #9416, LEY PARA MEJORAR LA LUCHA CONTRA EL FRAUDE FISCAL (the Law to Improve the Fight Against Tax Fraud) was published in La Gaceta, the offical newspaper of Costa Rica. The law requires all corporate structures, including Sociedades Anónimas (SA) or Sociedades de Responsabilidad Limitada (SRL) to be registered with the Registro de Transparencia y Beneficiarios. Registration must include the names of the corporation's owners and all owners of the shares of the corporation, as well as their share distribution percentage. The publication of the dates in La Gaceta officially places the law in force.

Filing for the year 2019 begins in September. Corporations subject to this law must submit the required information in accordance with the below schedule. Registration dates are based on the last digit of the corporation Cédula Jurídica.

Last digit of Cédula Juridica Month to file

0 – 1 September 2019

2 – 3 October 2019

4 – 5 November 2019

6 – 7 December 2019

8 – 9 January 2020

Corporation owners and stockholders (present and/or past) who have not made the required filing to the Registro de Transparencia y beneficiarios before January 31, 2020, will be deemed to be in default and can be fined from three times the base salary (1,338,600 colones) to a maximum of 100 times the base salary (44,620,000 colones).