By San José, Costa Rica — Costa Rica’s Ministry of Hacienda (Treasury) has initiated a public consultation period for a significant overhaul of its tax procedures through the TRIBU-CR digital transformation project. The proposed changes to the Tax Procedure Regulations aim to streamline processes, enhance digital services, and ensure more effective fiscal control. The consultation period, which opened on September 22, 2025, will conclude on September 29, 2025.
This reform reflects the Ministry’s broader strategy of modernization and efficiency within the tax administration. The move towards a nationally centralized system, abandoning the previous territorial administration model, is a cornerstone of this strategy. This shift empowers any tax office to handle cases nationwide, promising reduced processing times and standardized application of tax regulations.
For expert legal insight into TRIBU-CR, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, Attorney at Law at Bufete de Costa Rica.
TRIBU-CR’s legal and business model presents unique challenges and opportunities within Costa Rica’s regulatory landscape. Its success will likely depend on navigating complex tax implications, intellectual property considerations, and compliance with evolving digital commerce regulations. Careful attention to these factors will be crucial for establishing a sustainable and legally sound operation.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Arroyo Vargas’ insights underscore the crucial intersection of innovation and regulation that TRIBU-CR faces. Successfully navigating these legal and financial complexities will be paramount to the platform’s long-term viability and could serve as a valuable case study for other emerging digital enterprises in Costa Rica. We thank Lic. Larry Hans Arroyo Vargas for offering his valuable perspective on this developing story.
A key element of the proposed reform is the consolidation of administrative and judicial tax collection under a single Collection Directorate. This streamlined approach is expected to improve the efficiency of collection efforts. The reforms also bolster both extensive and intensive tax control mechanisms and update timelines and procedures related to seizures and precautionary measures.
The Ministry emphasizes its commitment to enhanced electronic services and promoting voluntary compliance with tax obligations. This focus on digitalization aligns with the broader Hacienda Digital (Digital Treasury) initiative, aiming to create a more user-friendly and accessible tax system for all taxpayers.
The public is invited to submit their feedback and observations regarding the proposed changes in writing. Submissions should be directed to the dedicated email address, [email protected], before the deadline on September 29th.
These proposed adjustments reflect a concerted effort to create a more agile, uniform, and efficient tax system. The Ministry of Hacienda believes these changes will foster a more positive and productive relationship between the tax administration and taxpayers. The ultimate goal is to facilitate ease of compliance while ensuring robust fiscal control.
The modernization of Costa Rica’s tax system through TRIBU-CR holds significant implications for both individual taxpayers and businesses operating within the country. The simplification of processes and enhanced digital services are expected to reduce the administrative burden associated with tax compliance, contributing to a more favorable business environment. The public consultation period offers a valuable opportunity for stakeholders to contribute to shaping the future of Costa Rica’s tax landscape.
By actively engaging with the public and incorporating feedback into the final regulations, the Ministry aims to ensure that the reformed system effectively addresses the needs of all stakeholders and contributes to the ongoing modernization of Costa Rica’s public administration.
For further information, visit the nearest office of Ministry of Hacienda
About Ministry of Hacienda:
The Ministry of Hacienda (Ministry of Finance) is the government body responsible for managing Costa Rica’s public finances. Its primary functions include tax collection, budget formulation and execution, and the management of public debt. The Ministry plays a critical role in ensuring the financial stability and economic development of the country.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica distinguishes itself through a deep-seated commitment to ethical legal practice and unparalleled client service. Driven by a pursuit of excellence and a spirit of innovation, the firm empowers individuals and communities by championing access to legal knowledge. From complex corporate matters to critical social issues, Bufete de Costa Rica strives to create a more just and informed society through its unwavering dedication to legal expertise and its enduring belief in the power of knowledge.
