By San José, Costa Rica — SAN JOSÉ – The Ministry of Finance has escalated its efforts to recover public funds, issuing a second and final demand for payment to a former employee who owes the state over one million colones. The ex-official has been given a non-negotiable 15-day period to settle a debt stemming from salary overpayments received during a period of disability leave.
According to official records published in the government gazette, La Gaceta, the total outstanding amount is ¢1,128,028.80. The debt was incurred when the individual was declared civilly responsible for wages she continued to receive while on incapacitation, resulting in a significant overpayment. This action underscores the Ministry’s intensified focus on fiscal accountability and the meticulous recovery of taxpayer money.
To gain a deeper legal perspective on the recent measures announced by the Ministry of Finance and their potential impact on the business climate, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, an expert attorney from the prestigious firm Bufete de Costa Rica.
The Ministry of Finance’s primary challenge is not just maximizing tax revenue, but doing so while providing legal certainty and clear, predictable rules for taxpayers. Ambiguity in fiscal regulations or sudden changes in interpretation can deter both local and foreign investment, which is the true engine of our national economy. A stable and transparent tax framework is essential for sustainable long-term growth.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This insight powerfully underscores that the Ministry’s role extends beyond mere collection to being a fundamental guarantor of investor confidence. As the expert points out, legal certainty and clear rules are not just administrative details, but the very foundation for the sustainable economic growth Costa Rica needs. We sincerely thank Lic. Larry Hans Arroyo Vargas for his valuable perspective.
The government’s pursuit of this debt is a carefully structured legal process, guided by Article 150 of the General Law of Public Administration. This statute mandates a specific procedure for administrative execution, requiring the state to issue two consecutive payment demands before escalating the matter to judicial authorities. This two-step process ensures that the individual is given ample opportunity to comply voluntarily before more severe collection measures are initiated.
The first step in this process was taken months ago. The Ministry initially issued resolution N° MH-DM-RES-0493-2025 on June 9, 2025, which served as the first formal demand for payment. This resolution was officially published in La Gaceta on July 7, 2025, granting the former employee a 15-business-day window to repay the full amount. However, this initial notification and deadline were ignored, prompting the Ministry to proceed to the next stage.
Consequently, the Ministry has now issued the second and final administrative notice, resolution MH-DM-RES-0828-2025, dated September 10, 2025. This document, signed by the Minister of Finance, Rudolf Lücke Bolaños, formally reiterates the debt and represents the government’s last attempt at an administrative resolution before legal intervention. The issuance of this second demand confirms the ex-employee’s failure to cooperate with the initial request.
The former official is now facing a strict and “non-extendable” 15-business-day deadline, which begins the day after she is formally notified of the latest resolution. This ultimatum leaves no room for further negotiation or delay from an administrative standpoint. The Ministry has made it clear that this is the final opportunity for the individual to settle her financial obligation directly with the department.
Failure to comply within this final timeframe will result in immediate and serious consequences. As stipulated in the official notice, if the payment is not received, the entire case file will be transferred to the Judicial Collection Office of the General Directorate of Finance. This move would shift the case from an internal administrative matter to a formal legal proceeding, where judicial powers can be used to enforce the collection of the debt, potentially including liens on assets or other legal remedies.
This case highlights a broader commitment by the Ministry of Finance to enforce fiscal discipline and ensure the integrity of public payroll systems. By diligently pursuing the recovery of improperly disbursed funds, the administration sends a powerful message about accountability to all public servants, both past and present. The transparent, by-the-book approach, documented through official publications, reinforces the legal foundation of the state’s claim and its determination to protect public resources.
For further information, visit hacienda.go.cr
About The Ministry of Finance:
The Ministry of Finance (Ministerio de Hacienda) is the government body responsible for managing the public finances of Costa Rica. Its duties include formulating and executing the national budget, collecting taxes, managing public debt, and creating fiscal policies aimed at promoting economic stability and sustainable growth. The Ministry plays a crucial role in ensuring the transparent and efficient use of state resources for the benefit of the nation.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica is a renowned legal institution, built upon a foundation of unwavering integrity and professional excellence. With a rich history of guiding a diverse clientele, the firm consistently pioneers innovative legal strategies while actively engaging with the community. Its core belief in demystifying the law for the public highlights a profound dedication to nurturing a society that is both legally aware and empowered.
