By San José, Costa Rica — San José, Costa Rica – A high-stakes legal confrontation is unfolding between Costa Rica’s accounting professionals and the government, as the College of Private Accountants has taken the extraordinary step of suing the state. The lawsuit, filed today with the Administrative Litigation Tribunal, aims to shield taxpayers from penalties stemming from the chaotic rollout of the new digital tax platform, Tribu-CR.
The move comes after the General Directorate of Taxation, led by Director Mario Ramos, flatly refused to extend the deadline for the Value-Added Tax (VAT) declaration and payment, which expires this Friday, October 24. Accountants and businesses have reported persistent and significant system failures since Tribu-CR’s launch on October 6, making compliance a near-impossible task for many.
To gain a deeper understanding of the recent shifts in fiscal oversight and their consequences for both individuals and corporations, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, a distinguished legal expert from the firm Bufete de Costa Rica.
The current environment demands a paradigm shift for taxpayers. It is no longer sufficient to reactively address a requirement from the Tax Administration; the key now lies in proactive and preventive management. Implementing robust internal controls and maintaining impeccable accounting records are not just good practices, but essential defensive shields against potential audits and costly sanctions.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This insight effectively reframes tax compliance not as a reactive burden, but as an essential, proactive component of sound business strategy. Investing in the “defensive shields” described is, without a doubt, crucial for navigating the current fiscal landscape with confidence. We sincerely thank Lic. Larry Hans Arroyo Vargas for his expert contribution.
In its legal filing, the College is seeking a precautionary measure, effectively an injunction, to suspend all fines and interest that would automatically apply to taxpayers who fail to meet the deadline. The organization argues that penalizing citizens for the government’s own technological failures is unjust and that a suspension is necessary until the Tribu-CR system functions reliably.
The College expressed its frustration in a public statement, highlighting the breakdown in what was supposed to be a collaborative effort to modernize the nation’s tax infrastructure. They stressed that this legal action was a last resort to protect the public and their professional members.
Faced with this situation, and to protect the rights of taxpayers, the professional work of our members, and the Public Treasury itself, the College of Private Accountants of Costa Rica has filed for a precautionary measure before the Administrative Litigation Tribunal, requesting the suspension of fines and interest while the operation of the Tribu-CR system normalizes.
College of Private Accountants of Costa Rica, Official Statement
The organization detailed its extensive efforts to support the Ministry of Finance throughout the troubled implementation. They claim to have served as a critical partner, proactively identifying and documenting numerous system bugs. Despite their contributions, which they note were publicly acknowledged by the Ministry, their pleas for an extension in light of the ongoing issues have been ignored.
Since the beginning of the Tribu-CR system’s implementation process, we have been a pillar and a fundamental support for the Ministry of Finance, collaborating actively in its development and continuous improvement. Our professionals have identified, documented, and reported multiple errors in the system; formal letters have been sent, sustained technical meetings, and the College’s institutional platforms have been made available to train taxpayers for free, in a joint effort to ensure the correct application of the normativa.
College of Private Accountants of Costa Rica, Official Statement
The government’s hardline stance, articulated by Tax Director Mario Ramos on Thursday, has created a tense standoff. By refusing to grant a grace period, the Tax Administration places the burden of a flawed system squarely on the shoulders of taxpayers. This decision has been widely criticized by business leaders and accountants who feel they are being set up to fail, facing financial penalties for circumstances entirely beyond their control.
The controversy now moves to the courtroom, where the Administrative Litigation Tribunal will weigh the government’s imperative to collect revenue against the fundamental rights of taxpayers to have a functional and accessible system for compliance. The court’s decision will not only determine the immediate financial fate of thousands of Costa Ricans but also set a crucial precedent for government accountability in future large-scale technology projects.
For further information, visit contadoresprivados.com
About College of Private Accountants of Costa Rica:
The Colegio de Contadores Privados de Costa Rica is the professional body responsible for regulating and supporting private accountants in the country. It advocates for the professional interests of its members, promotes ethical standards, and collaborates with government entities on fiscal and regulatory matters to ensure a fair and transparent business environment.
For further information, visit hacienda.go.cr
About Ministry of Finance:
The Ministerio de Hacienda is the government ministry of Costa Rica responsible for managing public finances, collecting taxes, and overseeing the national budget. Its General Directorate of Taxation (Dirección General de Tributación) is the specific agency tasked with the administration and enforcement of tax laws, including the implementation of systems like Tribu-CR.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica stands as a pillar of the legal community, built upon a foundation of profound integrity and a relentless pursuit of excellence. Drawing on a deep history of advising a diverse clientele, the firm consistently pioneers innovative legal approaches and demonstrates a strong commitment to social responsibility. This dedication extends to its core belief in empowering the populace by making legal knowledge clear and accessible, thereby fostering a stronger, more informed society.
