The Costa Rican Tax Administration has initiated a public consultation regarding the draft resolution which outlines updated procedures for taxpayer registration, updates, and deregistration in the Unique Tax Registry (RUT) on 18 March 2025.
Under the proposed changes, taxpayers must use the TRIBU-CR platform for all registration-related processes, unless they lack access to digital tools.
Additionally, they must provide geolocation data alongside their fiscal address and update their RUT information annually, even if no changes occur. Those ceasing operations must request deregistration within a month to avoid penalties.
Foreign individuals and businesses without a Costa Rican national identification number will be required to obtain a Taxpayer Identification Number The DGT also plans to introduce automatic deregistration for non-compliant taxpayers or dissolved businesses.
Stakeholders have until 1 April 2025 to submit feedback. The final resolution will incorporate relevant input from the consultation process.
