Executive Decree 41641–H of Costa Rica (Spanish)
Regulation to Title IV of Law No. 9635 and its reform, called “Tax Responsibility of the Republic” was published in Scope 90 of Gazette 76 of April 25th, 2019.
Article 6.- Presentation of investment projects.
Entities, when submitting ordinary budgets to the STAP and preliminary projects to the General National Budget Directorate (DGPN), duly approved by the supreme leaders, should justify, as applicable, the capitalized expenses linked to investment projects duly registered in the Public Investment Project Bank (BPIP) of the MIDEPLAN, for those which are subject to said requirement and for the entities that are not, they should submit the relevant documents.