Costa Rica: Draft guidance on new requirements for taxpayers during tax audits
Aimed at enhancing tax administration efficiency through digital means
The tax administration on February 12, 2025, issued draft guidance providing new requirements for taxpayers during tax audits.
Aimed at enhancing tax administration efficiency through digital means, the guidance would require that information be submitted through the digital platform Tribu-CR and documents be in an editable PDF format. It would also enforce digital or notarized signatures and an index for easy verification.
For more information, contact a KPMG tax professional in Costa Rica:
Cristina Sansonetti | csansonetti@kpmg.com
Jose David Segura | jsegura@kpmg.com