The tax administration on April 25, 2025, published the following draft resolutions for public consultation in the official gazette:
- Guidelines for accessing the virtual office of the TRIBU-CR Tax Management System
- Amendment to Resolution N掳 DGT-R-22-2020 鈥淎pplication of Special Fiscal Period in the Income Tax for the Coffee and Sugarcane Sectors of Costa Rica鈥�
- Resolution for the change of fiscal period in the corporate income tax and repeal of Resolution N掳 DGT-R-016-2021
- Resolution for the use of the tax form "Monthly Summary Report of Clients, Suppliers, and Specific Expenses Not Covered by an Electronic Receipt鈥�
- Resolution on the use of tax forms "Summary Report of Exit Tax from National Territory by Air" and "Report of Purchases and Sales in Agricultural Auctions鈥�
- Forms and method for submitting value added tax (VAT) returns
The consultations close on May 9, 2025.
Read an聽April 2025 report (Spanish) prepared by the 乐鱼(Leyu)体育官网 member firm in Costa Rica