Costa Rica’s Ministry of Finance published Executive Decree No. 44597-H in the Official Gazette, on 14 August 2024, amending the Tax Code and its regulations, clarifying provisions related to administrative procedures for determining tax liabilities and imposing penalties.
The Executive Decree specifically amends Articles 127, 163, 171 bis, 268, and 268 bis to clarify which authorities are empowered to issue and sign administrative resolutions determining tax liability and those imposing penalties.
The Decree states that this task should be carried out in line with their designated responsibilities, as specified by the competencies mentioned in the Organisation and Functions Regulation of the General Directorate of Taxation.
Furthermore, Article 268 bis has been revised to clarify the appeal process for administrative resolutions that impose penalties. It specifies that both appeal and extraordinary appeal are permissible under Articles 150 and 156 of the Tax Code.
The need to invoke Article 150, which compelled taxpayers to consolidate different provisions of the tax code, has been resolved. This adjustment establishes the essential legal framework for taxpayers to appeal directly.
The Executive Decree went into force after its publication in the Official Gazette.
