Consultation on new criterion for objective selection criteria for CRS compliance audits
The General Directorate of Taxation of Costa Rica on March 4, 2025, issued a public consultation on draft Resolution MH-DGT-RES-0000-2025, which outlines the objective selection and risk criteria for the tax administration鈥檚 supervision, verification, and monitoring of entities required to report under the common reporting standard (CRS) for the 2025 tax year. The consultation was open from March 4, 2025, to March 18, 2025.
The draft resolution added the following new criterion to the objective selection criteria:
Read a March 2025 report prepared by the 乐鱼(Leyu)体育官网 member firm in Costa Rica