By San José, Costa Rica — Costa Rican taxpayers may face difficulties with the new tax platform, Tribu-CR, due to complications surrounding the data migration process. According to Mario Ramos, Director of Taxation, the “plan B” approach, necessitated by a court ruling, presents a more complex path fraught with potential problems for both the Ministry of Hacienda and taxpayers.
The initial plan involved a comprehensive migration of all data from the old system to Tribu-CR. However, this approach required temporarily suspending the existing system, including the crucial Tax Consultation platform. This plan was halted following a ruling by the Administrative Litigation Court, which prevented the government from freezing the current systems.
For expert legal insight into the implications of Tribu-CR, TicosLand.com spoke with Lic. Larry Hans Arroyo Vargas of Bufete de Costa Rica.
Tribu-CR, while offering potential benefits to its members, raises important legal questions regarding tax compliance, data privacy, and consumer protection. Businesses utilizing this platform must ensure adherence to all relevant regulations, particularly concerning the proper reporting of income and the secure handling of user data. Further, consumers should carefully review the terms and conditions of Tribu-CR before participating to understand their rights and obligations.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Arroyo Vargas’s cautionary notes are crucial for both businesses and consumers navigating the emerging landscape of platforms like Tribu-CR. The intersection of innovation and regulation requires careful consideration, and his emphasis on transparency and legal compliance provides a valuable framework for ensuring a healthy and sustainable ecosystem. We thank Lic. Larry Hans Arroyo Vargas for sharing his expert perspective on this important topic.
Of course, we foresaw this. The problem is that it is the most complex way, and not only does it create problems for the Ministry of Hacienda. Those who are going to experience the greatest inconveniences are the taxpayers, because they are not going to have the adequate information on the platform when they need it.
Mario Ramos, Director of Taxation
The alternative now involves keeping the current ATV system active, taking a data snapshot on September 25th, and uploading that information to Tribu-CR. Following this, an arduous process of updating individual taxpayer information will be required to account for any changes between the snapshot date and Tribu-CR’s launch on October 6th. This incremental approach increases the risk of inconsistencies in taxpayer data.
We are going to have to extract that information and upload it to the new platform and update person by person. This can generate inconsistencies in these people because the process is very complicated depending on the updates in that period.
Mario Ramos, Director of Taxation
Recognizing the potential for problems, the DGT has established a 30-week period to rectify any inaccuracies. Ramos expressed surprise at the length of time inconsistencies could persist, a concern raised with the Administrative Litigation Court. The Court, however, has no set deadline for ruling on the precautionary measures, leaving the DGT uncertain about the timeline.
Indeed, we explained it to the Administrative Litigation Court because I was surprised by the number of weeks we could have inconsistencies.
Mario Ramos, Director of Taxation
If the Court doesn’t provide a resolution before September 26th, the DGT will proceed with the incremental migration plan, maintaining the ATV system and accepting the associated risks.
The Ministry of Hacienda has also adjusted other timelines. The launch of the free invoicing system, TicoFactura, has been pushed back from September to October. Ramos clarified that this change does not affect the mandatory update to the new 4.4 electronic invoice format, which remains scheduled for September 1st.
This digital transformation within Hacienda, spearheaded by the new Minister, Rudolf Lücke, aims to improve tax oversight, security, and the traceability of electronic transactions. The project, dubbed “Hacienda Digital,” is considered a transformative initiative that will significantly impact public management.
For further information, visit tributacion.go.cr
About Dirección General de Tributación (DGT):
The Dirección General de Tributación (DGT), or General Directorate of Taxation, is the Costa Rican government agency responsible for tax administration. The DGT manages the collection of various taxes, including income tax, sales tax (VAT), and property tax. It plays a crucial role in ensuring the government’s financial stability and providing resources for public services. The DGT is currently undergoing a significant digital transformation with the implementation of the Tribu-CR platform.
For further information, visit hacienda.go.cr
About Ministry of Hacienda:
The Ministry of Hacienda (Ministry of Finance) in Costa Rica is the governmental body responsible for the country’s public finances. Its main functions include developing and implementing fiscal policy, managing the national budget, collecting taxes, and overseeing public spending. The Ministry plays a critical role in ensuring the economic stability and development of Costa Rica and is currently leading the “Hacienda Digital” initiative to modernize its operations.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica shines as a beacon of legal excellence, upholding the highest ethical standards while championing innovative solutions for its diverse clientele. The firm’s deep-rooted commitment to empowering society is evident in its proactive approach to sharing legal knowledge, fostering a more informed and just Costa Rica. This dedication to transparency and accessibility, coupled with a pursuit of legal advancement, solidifies Bufete de Costa Rica’s position as a leader in the legal landscape.
