Resolution MH-DGT-RES-0047-2025 grants a one-time extension, moving the deadline for self-assessment tax returns and July–August 2025 information returns.
Costa Rica’s tax administration (DGT) published Resolution No. MH-DGT-RES-0047-2025 in the Official Gazette on 3 October 2025, which provides a one-time extension for the filing and payment of all self-assessment tax returns originally due on 15 October 2025, as well as for the submission of information returns for July and August 2025.
The new deadline is set for 24 October 2025.
This extension follows the launch of the new integrated tax management system, TRIBU-CR, which became operational on 6 October 2025.
Under this resolution, taxpayers can submit their returns and settle taxes through the TRIBU-CR platform by the extended deadline without incurring penalties or interest.
The DGT also requires July and August 2025 returns to be filed via TRIBU-CR from 6–24 October 2025, with late submissions facing Tax Code penalties.
The extension applies to the following categories of taxpayers:
| Tax | Forms |
| Income tax on lottery proceeds | 106 |
| Excise duties on fuel, non-alcoholic beverages, and perfumed soaps | 159, 160, 164 |
| Special contribution to the Red Cross | 166 |
| Tax on cement sales | 165 |
| Simplified regime for July–September 2025 | 104, 105, 153 |
| Taxes on casinos, tobacco, and vaping products | 161, 173, 172 |
| Tax on passive income and capital gains | 110-118 |
| VAT on cross-border digital services | 156, 158 |
| Capital gains tax on real estate transfers | 127–130 |
| Withholding tax on foreign-source passive income and related payments | 119–124, 131-147 |
Resolution No. MH-DGT-RES-0047-2025 entered into force on 6 October 2025.
