Costa Rica’s tax administration (DGT) has released six draft resolutions for public consultation to improve tax reporting, streamline electronic compliance, and update filing methods. The proposed resolutions focus on migrating reporting obligations to the new TRIBU-CR platform and improving taxpayer compliance efficiency.

TRIBU-CR is a digital platform for managing and fulfilling tax obligations. It facilitates taxpayers with a secure, efficient, and user-friendly environment, simplifying compliance with the latest tax requirements.

These draft resolutions were published on 28 April 2025.

The key points of the draft resolutions are as follows:

Special tax period request guidelines

This regulation supersedes Resolution DGT-R-016-2021 and introduces updated procedures for taxpayers seeking approval to use an alternative tax period for corporate income tax, aligning it with their economic activity cycle. It also requires that all requests be submitted through TRIBU-CR electronically.

Tax reforms for coffee and sugar sectors

The resolution amends DGT-R-22-2020 to update the criteria allowing coffee and sugarcane producers to request special tax periods. It also outlines sector-specific reasons for adopting alternative tax year closures, which are tied to the harvest cycle and relevant sector rules.

VAT forms and special agricultural schemes

The regulations specify the mandatory use of designated forms for VAT obligations under general, used goods, and agricultural special regimes. They also require all VAT returns to be submitted through the TRIBU-CR platform. Additionally, the rules detail the procedures for self-assessment and correction of VAT obligations.

Monthly report on clients, suppliers, and key expenses

A new form now requires monthly submissions of client, supplier, and non-electronic-supported expense data, replacing the annual D-151 return. This aligns tax information reporting with the value added tax (VAT) cycle and introduces penalties for omissions or errors in the submitted information.

Informative returns for exit tax and agricultural auctions

New measures introduce two electronic informative returns: one for the national exit tax from air travellers and another for transactions in agricultural auctions. This measure also makes submission via the TRIBU-CR system mandatory, and errors or omissions in these returns could lead to monetary penalties based on gross income thresholds.

Virtual office access guidelines for TRIBU-CR

The system regulates taxpayer access to the Virtual Office (OVI) within TRIBU-CR, offering both general and restricted access modes.

The deadline for receiving comments on these draft resolutions is 13 May 2025.