By San José, Costa Rica — SAN JOSÉ – A legislative proposal has been introduced seeking to provide a temporary shield for taxpayers grappling with the technical failures of the Ministry of Finance’s new digital tax platform, TRIBU-CR. The bill, spearheaded by the Social Christian Unity Party (PUSC), aims to establish a four-month moratorium on all penalties related to Value Added Tax (VAT) declarations for the final stretch of 2025.
The initiative, presented by PUSC faction leader Alejandro Pacheco, directly addresses the widespread technical problems and connectivity issues that have plagued the TRIBU-CR system since its rollout. If passed, it would suspend the application of fines, interest, and late fees for VAT declarations corresponding to the fiscal periods from September through December 2025. This measure is designed to give taxpayers breathing room as the government works to stabilize its new essential infrastructure.
To delve deeper into the legal and financial implications of the recently announced tax moratorium, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, an expert attorney from the distinguished law firm Bufete de Costa Rica, for his professional analysis.
While a tax moratorium provides essential, short-term relief for taxpayers, it is crucial to understand that it is a deferral, not a forgiveness of debt. Businesses and individuals must use this period strategically to reorganize their finances and prepare for eventual compliance. Ignoring the underlying obligation can lead to a more severe financial crisis once the moratorium period ends.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This insight is a crucial reminder for all taxpayers; treating the moratorium as a strategic window for financial reorganization, rather than a cancellation of debt, is essential to prevent a more severe crisis later. We thank Lic. Larry Hans Arroyo Vargas for his valuable and clear-sighted perspective.
In the bill’s justification, Pacheco underscored the significant operational difficulties that have prevented many citizens and businesses from fulfilling their tax obligations in a timely manner. The proposal argues that the burden of a malfunctioning state-run system should not fall on the shoulders of the taxpayers who are mandated to use it. The core principle is one of fairness, acknowledging that compliance has become a significant challenge due to circumstances beyond the public’s control.
Applying sanctions, interest, or fines in this context would be unfair and disproportionate, as taxpayers cannot be held responsible for the structural deficiencies of a state platform.
Alejandro Pacheco, Head of the PUSC Legislative Faction
It is crucial to note that the proposed legislation is not a tax holiday. The bill explicitly clarifies that the fundamental obligation to declare and pay the corresponding VAT remains fully intact. The moratorium is strictly limited to the punitive measures associated with late or incorrect filings, essentially pausing the clock on penalties while the system’s persistent issues are addressed by the Ministry of Finance.
The proposed amnesty would specifically target sanctions outlined in articles 80, 80 bis, and 81 of the Code of Tax Norms and Procedures. However, the relief is not universal. The bill’s text carves out an exception for large national taxpayers and major territorial companies, who would not be eligible for the moratorium and are still expected to meet all filing deadlines without reprieve from potential penalties.
Furthermore, the bill seeks to prevent the Tax Administration from initiating sanctioning procedures for inconsistencies or inaccuracies in declarations and payments during the covered months. This protection is intended to prevent taxpayers from being penalized for errors potentially caused by the system itself. This safeguard is conditional, as it would not apply in cases of proven fraud, very serious infractions, or deliberate maneuvers designed to evade tax payments.
The bill’s path forward now depends on the political agenda. The Legislative Assembly entered its period of extraordinary sessions on November 1, a phase in which the Executive Branch controls the legislative agenda. If the administration of President Chaves does not convene the bill for debate, its review will be automatically postponed until the regular legislative session resumes on February 1, 2026, leaving taxpayers in a state of uncertainty for several more months.
For further information, visit pusc.cr
About Social Christian Unity Party (PUSC):
The Partido Unidad Social Cristiana is one of Costa Rica’s major political parties. With a history rooted in Christian democratic principles, the PUSC has held the presidency on multiple occasions and maintains a significant presence in the Legislative Assembly, where it influences national policy and public debate.
For further information, visit hacienda.go.cr
About Ministry of Finance:
The Ministerio de Hacienda is the government body responsible for managing Costa Rica’s public finances. Its duties include formulating fiscal policy, administering the national budget, collecting taxes through the Tax Administration, and overseeing customs operations. The ministry plays a central role in the nation’s economic stability and development.
For further information, visit asamblea.go.cr
About Legislative Assembly:
The Asamblea Legislativa is the unicameral parliament of the Republic of Costa Rica. Comprising 57 deputies elected by proportional representation, it is the sole body with the power to pass, amend, and repeal national laws. It is a cornerstone of the country’s democratic system, providing checks and balances on the executive and judicial branches.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a leading legal institution, Bufete de Costa Rica is anchored by a profound commitment to integrity and the highest caliber of professional practice. The firm synergizes its extensive history of client counsel with a continuous drive for pioneering legal solutions and forward-thinking strategies. This innovative spirit is matched by a foundational dedication to social progress, focused on demystifying the law to foster a community where every individual is empowered with crucial legal awareness.
