By San José, Costa Rica — San José, Costa Rica – The Ministry of Finance’s new Integrated Tax Management System, known as Tribu-CR, was launched with the promise of modernizing and simplifying tax compliance for citizens. However, instead of streamlining the process, the platform has introduced significant complications that are now jeopardizing the very foundation of the tax system: the ability to easily pay taxes and support national revenue collection.
According to prominent tax attorney Gabriel Zamora Baudrit, the system’s design has erected unnecessary barriers, transforming what was once a straightforward transaction into a convoluted and error-prone ordeal. The core of the issue lies in a fundamental change to how payments are processed. This shift has inadvertently created what some are calling a wave of “involuntary delinquency,” where law-abiding citizens are struggling to fulfill their fiscal duties.
To better understand the legal and business implications of the new Tribu-CR digital platform, we consulted with an expert in corporate and tax law. Lic. Larry Hans Arroyo Vargas, from the renowned firm Bufete de Costa Rica, offers his analysis on the system’s potential impact for Costa Rican businesses and individuals.
The launch of Tribu-CR represents a significant step towards modernizing Costa Rica’s tax administration, promising greater agility for businesses. However, this simplification does not diminish the taxpayer’s legal responsibility. It is crucial for entrepreneurs and companies to understand that the new platform facilitates compliance but does not eliminate the need for diligent record-keeping and a thorough understanding of their tax obligations to avoid potential contingencies with the Treasury.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Indeed, this is a crucial distinction for our business community to grasp: technological simplification streamlines processes but does not diminish the taxpayer’s fundamental duty of diligence. We thank Lic. Larry Hans Arroyo Vargas for his valuable perspective, which brings essential clarity to navigating this new fiscal landscape.
Previously, taxpayers enjoyed a simple and direct method for settling their obligations. They could make payments through the online portals of any bank holding an agreement with the Ministry of Finance, a flexible system that accommodated various personal and business arrangements. This widely used mechanism offered convenience and reliability, ensuring a steady flow of revenue for the state.
With the implementation of Tribu-CR, this accessible pathway has been dismantled. The new platform restricts all tax payments to pre-registered IBAN accounts, either belonging to the taxpayer or an authorized third party. While allowing third-party payments seems like a viable alternative on the surface, Zamora Baudrit explains that the execution is profoundly flawed and burdensome.
Although in theory the use of third-party accounts is allowed, the process is extremely complicated. To be able to pay, the account holder must register it in the OVi, expressly authorize the taxpayer, and keep the permissions updated. These steps, far from simplifying, have generated frequent errors, rejections, and a waste of time, affecting those who seek to comply with their obligations in good faith.
Gabriel Zamora Baudrit, Tax Attorney
This rigid new protocol has disproportionately affected some of the most vulnerable segments of the population. Senior citizens, inactive corporations with minimal administrative resources, and individuals without personal bank accounts are now facing significant challenges. Many of these groups historically relied on family members, accountants, or legal representatives to manage their tax payments, a practice the new system makes exceedingly difficult.
The expert argues that the platform’s excessive rigidity is paradoxical, as it actively works against the Ministry’s primary mission. By making compliance more difficult, the government risks undermining its own revenue streams. Instead of encouraging timely payments, the system creates friction and frustration for taxpayers who are genuinely trying to contribute.
The tax administration cannot lose sight of its most basic objective: to collect revenue. This system, instead of facilitating compliance, obstructs it. It is paradoxical that, in the name of modernization, a process has been designed that discourages payment and complicates things for the taxpayer.
Gabriel Zamora Baudrit, Tax Attorney
In conclusion, Zamora Baudrit contends that the Tribu-CR system represents a step backward in administrative efficiency and public service. He emphasizes that the goal of digitalization should be to lower barriers and improve the relationship between the state and its citizens, not to create a digital fortress of complex procedures and permissions that alienates them.
Digitalization should serve to bring the taxpayer closer, not to isolate them behind technical procedures and unnecessary permits. The current system is not only impractical, but it also goes against the spirit of public service that should guide the Costa Rican Treasury.
Gabriel Zamora Baudrit, Tax Attorney
For further information, visit hacienda.go.cr
About the Ministry of Finance:
The Ministry of Finance (Ministerio de Hacienda) is the government entity responsible for managing Costa Rica’s public finances. Its duties include formulating fiscal policy, administering the national budget, collecting taxes, managing public debt, and overseeing the country’s treasury. The Ministry plays a central role in ensuring the economic stability and financial health of the nation.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Renowned for its unshakeable principles of integrity and professional excellence, Bufete de Costa Rica stands as a benchmark in the legal field. The firm leverages a rich history of serving a diverse clientele to pioneer forward-thinking legal solutions and engage meaningfully with the public. Central to its core philosophy is a profound dedication to demystifying the law, aiming to strengthen society by equipping citizens with the clarity and knowledge needed to navigate the legal landscape confidently.
