On July 24, the Costa Rican General Directorate of Taxation (DGT) published 16 administrative resolutions related to the implementation of TRIBU-CR and the new tax compliance forms and procedures:
| Resolution | Title |
|---|---|
| MH-DGT-RES-013-2025 | Regulation on the Registration and Update of Data for Inactive Legal Entities and Informative Return for Inactive Legal Entities |
| MH-DGT-RES-014-2025 | Regulation on the Authorization of Third Parties to Carry Out Procedures and Processes on Behalf of Others |
| MH-DGT-RES-015-2025 | Resolution on Changing the Fiscal Year for Corporate Income Tax and Repeal of Resolution No. DGT-R-016-2021 |
| MH-DGT-RES-016-2025 | Amendment to Resolution No. DGT-R-22-2020 on Special Fiscal Year for Coffee and Sugar Cane Sectors |
| MH-DGT-RES-019-2025 | Amendment to Resolution No. DGT-R-24-2020 on Use of Form D-163 for Lottery Income Tax |
| MH-DGT-RES-020-2025 | Use of Corporate Income Tax Return Forms for Individuals, Legal Entities, and Public Entities |
| MH-DGT-RES-021-2025 | Amendment to Resolution DGT-R-040-2011 on Mandatory Use of Form D-179 for Registration and Reporting |
| MH-DGT-RES-023-2025 | Use of the Self-Assessment Form for Administrative Sanctions |
| MH-DGT-RES-025-2025 | Resolution on Submission of Information Requested by the Tax Administration During Control Procedures |
| MH-DGT-RES-026-2025 | Resolution on Filing the Informative Return for Transfer Pricing |
| MH-DGT-RES-027-2025 | Use of Form for Parafiscal Contribution to the Red Cross – Law No. 9355 |
| MH-DGT-RES-028-2025 | Amendment on the Use of Form D-189 for the 5% Tax on Cement Sales and Self-consumption |
| MH-DGT-RES-029-2025 | Amendment to Resolution DGT-R-73-2019 on Forms D-105-2 for the Simplified Taxation Regime |
| MH-DGT-RES-030-2025 | Use of Forms for Casino Taxes |
| MH-DGT-RES-031-2025 | Use of Forms for SUTEL Spectrum Reserve Fees and FONATEL Parafiscal Contributions |
| MH-DGT-RES-032-2025 | Amendment to Resolution No. DGTR-006-2012 Regulating the Tobacco Products Tax |
Each resolution governs a specific aspect of the TRIBU-CR rollout. Key highlights include:
Inactive Legal Entities
- Automatically registered based on incorporation deed information.
- 10 business days after registration to update tax domicile, email, phone, and other required data.
- Legal representatives must submit updates.
- A new subcategory introduced for pre-operational entities.
- Annual deadline for the informative return: April 30.
- Inactive legal entities with only income from final withholding investments must register under category “6499.0 Other Financial Services, except Insurance and Pension Funds” with the specialty “Capital income subject to definitive withholding” and are exempt from filing returns.
OVI Authorizations
- Authorizations must include expiration dates.
- The system will require a notarized power of attorney when applicable.
- 10-day deadline to accept authorizations.
Fiscal Year Changes
- Allowed if the new fiscal year starts on the first and ends on the last day of a month.
- Different fiscal years may be approved depending on business lines.
- Requests must be submitted via TRIBU-CR through the relevant company’s profile.
- Justifications may include:
- Economic cycle: technical study required.
- Foreign branches or agencies: evidence of foreign legal obligation.
- Subsidiaries: supporting documentation from parent company.
- Special laws: sworn affidavit.
Corporate Income Tax Returns
- Three versions:
- Form 101: Individuals
- Form 102: Legal Entities
- Form 103: Public Entities
- The OVI system will display the applicable form according to the tax vector.
- Payment methods:
- Bank interconnection
- Real-time debit
- Others as authorized
- Includes a field to report non-creditable VAT within expenses.
Solidarity Tax
- New Form 174 for registration and filing.
- Co-owners must appoint a responsible party for registration and filing.
- Payment methods:
- Bank interconnection
- Real-time debit
- International transfer for taxpayers abroad
- Others as authorized
Administrative Sanctions
- Form D-176 enabled for self-assessment of sanctions.
- The system will apply applicable sanction reductions automatically.
Control Procedure Information Submissions
- Documents must be submitted in digitally signed PDF format.
- Excel files must be accompanied by a signed PDF version.
- Upload limit: 15 MB.
- If digital signature is not available, documents must be submitted physically with notarization for scanning.
Transfer Pricing Informative Return
- Required for:
- Large taxpayers
- Free zone regime taxpayers
- Taxpayers with related-party transactions exceeding 1,000 base salaries (₡462,200,000/year)
- Deadline: 6 months after fiscal year-end (June 30 for calendar-year taxpayers).
- Available via TRIBU-CR.
- For FY2024, deadline is November 30, 2025.
- Annex with the form and instructions has not yet been published in La Gaceta.
Simplified Taxation Regime
- Separate forms for income tax:
- Form 104: Individuals
- Form 105: Legal Entities
- The tax vector determines the applicable form.
- Form 153 enabled for VAT return.
Note: Several essential resolutions for TRIBU-CR implementation are still pending publication, including those related to user creation and VAT. We will provide updates as they are released.