Costa Rica’s tax administration (DGT) has released a draft resolution for public consultation on 2 May 2025, proposing major changes to self-assessment penalties for tax infractions.
The resolution requires using the new TRIBU-CR platform to file the D-116 form for self-assessment and penalty payments under the General Tax Code.
The resolution repeals Resolution DGT-R-28-2020, which regulated the D-116 form on other platforms.
The deadline for submitting comments is 16 May 2025.
