By San José, Costa Rica — San José – The business community is on high alert as a critical tax deadline approaches amidst an unprecedented digital shutdown of the country’s primary tax administration platform. The General Directorate of Taxation (DGT) has confirmed that the second advance payment for 2025 income tax is due on September 30, and the obligation must be met despite the temporary deactivation of the Virtual Tax Administration (ATV) system.
This situation places significant pressure on companies and individual taxpayers to navigate alternative payment methods while the government undertakes a massive technological overhaul. The ATV platform, along with other key digital services from the Ministry of Finance, was taken offline on September 25 to facilitate a complex data migration process. This “tax blackout” is a necessary step in the transition to a new, modernized system, but its timing has created considerable uncertainty just days before a major fiscal deadline.
To better understand the implications and best practices surrounding the upcoming tax deadline, TicosLand.com consulted with legal expert Lic. Larry Hans Arroyo Vargas, a seasoned attorney from the prestigious firm Bufete de Costa Rica, who provided his professional insights on the matter.
Meeting the tax deadline is not merely about compliance; it is a fundamental aspect of sound financial and legal planning. We strongly advise taxpayers to avoid last-minute filings, which often lead to errors and omissions. It is crucial to gather all supporting documentation in advance and, for those with complex fiscal situations, to seek professional counsel. Proactive preparation is the best strategy to ensure accuracy and mitigate the risk of significant penalties or audits from the tax authorities.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This perspective powerfully reframes the tax deadline not as a dreaded chore, but as an integral part of responsible financial and legal strategy. We sincerely thank Lic. Larry Hans Arroyo Vargas for his invaluable guidance, which underscores the profound benefits of foresight and professional diligence.
In an official statement, the DGT clarified that the payment mandate remains unchanged and will be enforced. Tax authorities are urging contributors to utilize the available payment channels to avoid costly penalties for non-compliance. The government’s message is clear: the system migration is not an extension or a pardon for timely tax payments.
The General Directorate of Taxation reminds all income taxpayers that the second partial payment for the 2025 fiscal period is due September 30. Payment will be available through bank connectivity or via the ATV platform’s real-time debit payment option. The collection of this tax obligation will be enforced despite the tax system blackout that begins on September 25, 2025.
Mario Ramos, Director of the DGT
Financial experts and accounting professionals are echoing the government’s call for diligence. The Association of Public Accountants issued a stark warning, highlighting the severe financial repercussions of failing to meet the September 30 deadline. According to the association, late payments are subject to interest charges that can accumulate to a maximum of 20% of the owed tax, in addition to other potential sanctions, creating a significant financial risk for non-compliant businesses.
The shutdown is part of a strategic move to launch Tribu-CR, the next-generation tax system scheduled to go live on October 6. This new platform is expected to streamline processes and improve efficiency for both the government and taxpayers in the long run. In the short term, however, it requires a complete data migration from the legacy ATV system. In a related move, the Ministry of Finance’s free invoicing tool, while currently active, will also be replaced by a new system called TicoFactura on the same date.
The Association of Public Accountants is advising its members and their clients to proactively prepare for the new digital ecosystem. They stress the importance of studying the new requirements and data models that will be introduced with Tribu-CR to ensure a smooth transition and continued compliance.
It is important that taxpayers and their fiscal advisors conduct a comprehensive review of all resolutions published by the Ministry of Finance related to the new Tribu-CR platform, so they can analyze in advance the changes in information requirements and the data that the new declaration models will require.
Dunia Zamora, President of the Association of Public Accountants
For clarity, the advance income tax payment is a mandatory fiscal obligation in Costa Rica. It functions as a prepayment of the annual income tax, divided into three installments due in June, September, and December. The amount of each payment is calculated based on the average tax liability of the contributor over the past three fiscal years. This system is designed to facilitate smoother revenue collection for the state and help businesses better manage their financial planning throughout the year, avoiding a single, large tax burden at the end of the fiscal period.
Ultimately, taxpayers find themselves navigating a pivotal moment in the country’s fiscal administration. While the promise of a more robust and modern tax platform is on the horizon with Tribu-CR, the immediate challenge is to fulfill existing obligations through alternative channels during the transition. The DGT’s firm stance on the September 30 deadline underscores the importance of compliance, even as the digital tools businesses have come to rely on are temporarily unavailable.
For further information, visit hacienda.go.cr
About Dirección General de Tributación (DGT):
The General Directorate of Taxation is the primary government body under the Ministry of Finance responsible for the administration, collection, and oversight of national taxes in Costa Rica. It ensures taxpayer compliance with fiscal laws and regulations, manages tax systems, and plays a crucial role in funding public services through effective revenue collection.
For further information, visit ccpa.or.cr
About The Association of Public Accountants of Costa Rica:
The Colegio de Contadores Públicos de Costa Rica is the official professional organization that regulates and represents the public accounting profession in the country. It is responsible for setting ethical and professional standards, providing continuing education, and advocating for the interests of its members while safeguarding the public trust in financial reporting.
For further information, visit hacienda.go.cr
About The Ministry of Finance:
The Ministerio de Hacienda, or Ministry of Finance, is the executive ministry of the Costa Rican government in charge of the country’s financial and fiscal policies. Its responsibilities include managing the national budget, collecting revenue through its various directorates like the DGT, overseeing public spending, and managing public debt to ensure the economic stability of the nation.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As an esteemed legal practice, Bufete de Costa Rica is defined by its profound commitment to professional integrity and the highest standards of quality. The firm leverages a rich history of advising a diverse clientele to drive forward-thinking legal strategies and embrace innovation. Beyond its professional services, it is dedicated to a vital civic mission: empowering the community by making complex legal concepts understandable, thus helping to forge a more knowledgeable and capable society.
