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Costa Rica: Modifications to tax procedure regulations

Clarification that official from appropriate department must issue and sign both resolution that determines tax obligations and punitive resolutions

August 20, 2024

Decree No. 44597-H, Modifications to the Tax Procedure Regulations, was published in the Official Gazette on August 14, 2024.

The regulations in Articles 127, 163, 171 bis, 268, and 268 bis have been updated to clarify that the official from the appropriate department within the General Directorate of Taxation must issue and sign both the resolution that determines tax obligations and any punitive resolutions, when applicable. This is to be done in accordance with their assigned duties, based on the competencies outlined in the Organization and Functions Regulation of the General Directorate of Taxation.

In addition, to provide legal clarity and certainty for taxpayers, the last paragraph of article 268 bis now states that appeals mentioned in articles 150 and 156 of the tax code can be filed against sanctions imposed by the tax administration. The previous need to invoke article 150, forcing taxpayers to consolidate various provisions of the tax code, has been addressed. This adjustment provides the necessary legal framework required for matters of appeal directly to the taxpayer. 


For more information, contact a KPMG tax professional in Costa Rica:

Cristina Sansonetti | acsansonetti@kpmg.com

Sergio García | sgarcia1@kpmg.com

Carmen Sánchez | carmensanchez1@kpmg.com  

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