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July 10, 2023

Costa Rica publishes resolution on conditions for using Tax Authority Platform

  • A new Resolution in Costa Rica establishes the general conditions of the Tax Authority Platform (Spanish acronym is TRAVI) and the requests that taxpayers submit through it.
  • Additionally, the Resolution establishes the deadlines for the Tax Authority to attend the requests.

The Tax Authority published Resolution No. MH-DGT-RES-0010—2023 in the Official Gazette on 3 July 2023, establishing the general conditions regulating the use of the Tax Authority Platform (TRAVI) and providing guidance on how taxpayers should submit requests and comply with procedures through the platform.

The new Resolution contains provisions related to:

  • Sign-in procedures for using the platform and requirements for obtaining access
  • Mandatory submission requests and procedures for the platform, including the mandatory use of certain forms; "Annex 2" lists the types of requests that must be submitted through the TRAVI Platform and pertinent procedures, without prejudice to the taxpayer's right to make in-person requests to the Tax Authority when they cannot be submitted virtually
  • Use of the platform "INFOYASISTENCIA" for requests concerning: (i) technological incidents related to the use of Tax Authority platforms or electronic tools; (ii) information on services provided by the Tax Authority; and (iii) password recovery or modification of data on Tax Authority platforms
  • Procedures for processing taxpayer requests, including the possibility for a one-time request asking the taxpayer to provide missing information
  • Tax Authority deadlines for processing requests
  • Contingency procedures for submitting requests in person or by other means communicated by the Tax Authority if the Tax Authority has caused the TRAVI platform to be temporarily suspended

The new Resolution repeals Resolution Nos. DGT-R-46-2020 and DGT-R-18-2021. However, all requests submitted before the entry into force of the new Resolution and currently under consideration will be dealt with in accordance with the provisions of Resolution No. DGT-R-46-2020.

The new 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, Costa Rica

Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor