The Tax Authority, on 11 July 2025, issued Resolution No. MH–DGT–RES–0011–2025 (available in Spanish only), regarding the disabling of several digital tax platforms or systems, and the implementation of the new platform called TRIBU-CR, was published in the Official Gazette.

The key points of the Resolution are highlighted below.

Activation of the new TRIBU-CR platform

The Resolution establishes the TRIBU-CR as the only digital tax platform for the management of procedures, compliance with formal and substantive obligations as well as tax control procedures, and communication between the Tax Administration, taxpayers and citizens in general.

The general conditions or functionalities for each of the modules comprising TRIBU-CR will be established by general scope resolutions, which the Tax Administration will issue in due course.

Disabling the current digital tax systems and platforms

In accordance with the Resolution, for the purposes of migrating and cleansing the information required for TRIBU-CR operational modules, the Tax Administration will proceed to partially or totally disable the following current platforms or systems as of 11:45 p.m. CST on 18 July 2025, until the activation of TRIBU-CR at 9:00 a.m. CST on 4 August 2025.

• Digital Tax Return Preparation (EDDI-7)
• Virtual Tax Administration (ATV)
• Virtual Procedures (TRAVI)
• Declara7
• DeclaraWeb (Informative Returns)
• Taxpayer Identification System (SIC)
• Tax Status Inquiry (Consulta de Situación Tributaria)

Notwithstanding the foregoing, some specific functionalities of the following platforms and systems will remain operational:

• Until 31 August 2025, the ATV system will remain operational in the following modules: the Ministry of Finance's free electronic invoicing tool, management of user access for electronic invoices, management and renewal of electronic invoices-related passwords, the cryptographic key, and the "Electronic Invoice Verification" inquiry.
• Until 3 August 2025, the EDDI-7 system will remain operational for forms related to payment of the Direct Transfer Tax on Real Estate.
• Until 31 August 2025, the EDDI-7 system will remain operational for forms related to the Transfer Tax on Movable Goods and the Transfer Tax on Motor Vehicles, Aircraft, and Vessels.

Suspending deadlines for Tax Administration in pending proceedings and for taxpayers complying with requirements, notices and requests for refund or offset

Due to the mandatory disabling of the current digital tax platforms and systems, suspension is ordered of all deadlines for proceedings initiated by taxpayers that remain pending resolution by the Tax Administration.

Likewise, deadlines on taxpayers for complying with requirements and notices, and submitting refund or offset requests are suspended for the period during which the systems are disabled.

Proceedings and deadlines will resume once TRIBU-CR becomes operational and will be handled by the offices and officials established in the new structure of the Tax Administration. For these purposes, the designated official will notify the relevant party of the change in office and the name of the official who will be in charge of the proceeding until its conclusion.

In-person assistance at regional tax office counters will remain available during the suspension period, provided that the handling of the requested procedures does not require access to suspended platforms or systems. Any procedures or documents submitted physically at the regional offices will be accepted, but the computation of the resolution deadline will begin once the TRIBU-CR becomes operational.

Suspending updates to the information contained in the Tax Status Inquiry

Due to the migration and cleansing of information required by the different operational modules of TRIBU-CR, the Tax Administration will suspend updates to the information displayed in the Tax Status Inquiry from 11:45 p.m. CST on 18 July 2025, to 9:00 a.m. CST on 4 August 2025.

Taxpayers who wish to regularize their "defaulted" or "noncompliant" status must do so before 11:45 p.m. CST on 18 July 2025, because it will not be possible to update information in the Tax Status Inquiry system from that date until TRIBU-CR becomes operational at 9:00 a.m. CST on 4 August 2025.

The Resolution is effective as of its publication in the Official Gazette.