The Costa Rican Tax Administration (DGT) has released a draft resolution for public consultation on changes to Resolution DGT-R-05-2022, which governs the tax return for the specific tax established by Law 10066 on vape products. The draft resolution was published on 25 February 2025.
This resolution aims to modernise the tax filing and payment process by integrating them into the new TRIBU-CR digital platform on the Ministry of Finance’s website.
The Draft Resolution requires taxpayers of the specific vape product tax to file returns exclusively through the TRIBU-CR system, detailing taxable products as per Law 10066. Taxes must be paid via approved methods, such as interbank services and real-time debit transactions. In addition, late payments will incur interest under the General Tax Code, along with any applicable penalties.
Comments can be submitted until 11 March 2025.
