The Ministry of Finance outlines the requirements companies must satisfy when filing certain information with tax authorities.

In Resolution No. DGT-R-31-2016 (the Resolution), published July 4, 2016, the Costa Rican Ministry of Finance outlined the requirements for filing information requested by tax authorities in a "control proceeding" (i.e., an information request, an audit or an administrative litigation proceeding).

The Resolution's most relevant filing requirements include:

— Taxpayers must list in detail every document or piece of information filed with tax authorities. The list must accompany the taxpayer's documentation/information and be signed by the taxpayer or its representative.

— Physical documents must: (i) be in good shape, (ii) be well ordered, (iii) have page numbers, and (iv) reference the corresponding tax and fiscal year.

— Electronic documents must be filed in the format (e.g., docx, xlsx or pdf) requested by tax authorities.

Taxpayers must file the requested information or documents by the deadline set by tax authorities. For documents or information that fail to meet the Resolution's requirements, tax authorities may grant up to five business days to remedy the failure. Information not supplied properly within this term will be deemed as not presented, which could subject the taxpayer to sanctions.

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