#ElSalvador 🇸🇻 #APriori_Reports: Legislators Approve the "Special Transitory Law for Voluntary Compliance with Tax and Customs Obligations"
The Legislative Assembly has approved a new tax amnesty, allowing delinquent taxpayers a second...
On April 19th, the Administrative Contentious Court of the Second Judicial Circuit of San Jose granted the provisional precautionary measure requested by the Costa Rican Bar Association against the third paragraph of Article 5 of Executive Decree No. 44,390-H containing the Regulation on the Transparency Registry and Ultimate Beneficial Owners, which eliminated the possibility of using special powers of attorney when submitting statement forms to the Transparency Registry of Ultimate Beneficial Owners.
Now, this raises the following question: "Is it possible to submit the statement form on ultimate beneficial owners during this period of suspension using a special power of attorney?"
The Administrative Contentious Court has concluded that, since it concerns the suspension of a statute, those already established in the legal system must continue to be used. Therefore, it is indeed possible to complete a Transparency Registry and Ultimate Beneficial Owners statement form through a special power of attorney, until the deadline of July 31st of the current year.
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