As published in the Official Gazette on July 01 of this year, “Transitional Article X” of the Joint General Scope Resolution DGT-ICD-R-06-2020 of March 26, 2020 is modified, along with its amendments, which establishes that the filing of the standard tax return for the 2024 period must be done between October 01 and up until October 31, 2024. The aforementioned amendment only corresponds to the 2024 period. For the successive periods, the filing date remains unchanged in April of each year. 

See:

https://jadelrio.com/storage/Boletines/Costarica13

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