The Costa Rican Tax Administration (DGT ) has published a draft resolution for public consultation to amend Resolution DGT-R-006-2012, which governs the taxation of tobacco products.
The draft resolution was published on 26 February 2025.
This draft resolution aims to modernize tax returns and payments by integrating them into the TRIBU-CR digital platform.
The resolution also requires taxpayers of tobacco products to file returns exclusively through the TRIBU-CR system on the Ministry of Finance’s website. The tax returns must have detailed information about the taxable and exempt product quantities sold or exported. In addition, the tax payments must be made using approved methods, such as interbank services or real-time debit. Late payments will incur interest as per the General Tax Code, along with potential administrative penalties.
Stakeholders are invited to submit their feedback within 12 March 2025.
