taxnews.ey.comPrint

22 March 2023

Costa Rican Tax Authority creates National Large Taxpayers Dialogue Forum

  • The new National Large Taxpayers Dialogue Forum seeks to create a space for dialogue and the exchange of solutions for general tax issues of common interest.
  • Representatives from the tax authorities and national large taxpayers will participate in the Forum.
  • The representatives of the national large taxpayers will be chosen based on criteria included in the resolution.

On 22 March 2023, Costa Rica's General Directorate of Taxation (known as the Tax Authority) published in the Official Gazette resolution No. MH-DGT-RES-005-2023, creating the National Large Taxpayers Dialogue Forum (Forum) (in Spanish, "Foro de Diálogo con Grandes Contribuyentes Nacionales").

The purpose of the Forum is to promote openness and collaboration among companies classified as national large taxpayers and the National Large Taxpayers' Directorate (in Spanish, "Dirección de Grandes Contribuyentes Nacionales") by sharing knowledge, participating in discussion, and exchanging solutions to general tax issues of common interest.

The Forum will be compromise of i) an Executive Committee, staffed by representatives of the General Directorate of Taxation and the National Large Taxpayers' Directorate, ii) representatives of the Technical Regulatory Departments of the General Directorate of Taxation, and iii) representatives of the national large taxpayers.

The national large taxpayer representatives will be the 14 largest national taxpayers from the Large National Taxpayers Census and distributed as follows:

  • The five largest national taxpayers from the private sector
  • A maximum of three national largest taxpayers from the commerce, industry, services and government sectors (not included in the five largest national taxpayers from the private sector), selected based on i) their billing volume, ii) their income or iii) the interest that the Tax Authority has in their participation

When discussing certain topics, the Forum may include other national taxpayers or interest groups. These other participants must be formally called by the Forum and only for an established period.

The Forum may conduct its work through plenary sessions or through one or more working groups, depending on the interest of its representatives. The Forum must hold a plenary session at least once a year and call on the working groups when specific issues need to be discussed.

The Resolution entered into force after its publication in the Official Gazette.

____________________________

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

Document ID: 2023-0547

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement