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Costa Rica: Adjustments to deadlines and procedures ahead of launch of new digital tax platform

Guidance in six resolutions

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october 7, 2025

The General Directorate of Taxation on October 3, 2025 (in special edition No. 128 of the official gazette) published a series of resolutions aimed at adjusting deadlines and procedures ahead of the launch of the new digital tax “TRIBU-CR” platform scheduled for October 6, 2025:

  • MH-DGT-RES-0050-2025: “Amendment of Transitory Provisions I and II of General Resolution MH-DGT-RES-0011-2025 and its reform”
  • MH-DGT-RES-0048-2025: “Use of the Informative Tax Form: ‘Details of Withholdings for Intermediaries – Credit and Debit Card Transactions – VAT and ISU’”
  • MH-DGT-RES-0047-2025: “One-time Extension of the Deadline for Filing and Payment of Self-Assessment return Due on October 15, 2025, and Submission of Informative tax returns for July and August 2025”
  • MH-DGT-RES-0046-2025: “Amendment to Resolution MH-DGT-RES-0023-2025 on the Use of the Self-Assessment Form for Administrative Sanctions”
  • MH-DGT-RES-0045-2025: “Amendment to Resolution MH-DGT-RES-0038-2025 on the Use of tax Forms for Credit and Debit Card Transactions – VAT and ISU Withholdings”
  • MH-DGT-RES-0044-2025: “Amendment to Resolution MH-DGT-RES-0037-2025 Regulating Registration, Data Modification, and Deregistration Procedures in the Unified Tax Registry”

In addition, the General Directorate of the National Registry on October 3, 2025, issued Circular No. DGL-007-2025 suspending implementation of MH-DGT-RES-0039-2025 (“Withholding of the Tax on Capital Gains and Losses from Real Estate, use of the Real Estate Transfer Tax form, and application of the 20% reduction established in the Law for the Attraction of Investors, Rentiers, and Retirees No. 9996”) because there are currently no technical or legal conditions in place for registrars to carry out the new tax verifications required by the Ministry of Finance within the TRIBU-CR system.

Read an October 2025 report (Spanish and English) prepared by the KPMG member firm in Costa Rica

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