Registration of Shareholders
Starting on January 1st, 2019, it is required for corporations to report with the Revenue Service (Ministerio de Hacienda) a list of shareholders who have more than 15% of the shares of the company. The report must be provided between March 1st and December 31st 2019 according to the following schedule.
The Author
2 Comments
It seems the registration requirement has been postponed until September of 2019
https://www.hacienda.go.cr/noticias/14992-registro-de-accionistas-iniciara-en-setiembre
Indeed
https://news.outlierlegal.com/2019/02/25/the-registration-of-shareholders-has-been-delayed/