By San José, Costa Rica — San José, Costa Rica – In response to persistent and widespread technical failures with the new Tribu-CR digital tax platform, a legislative proposal has been introduced seeking to grant a four-month moratorium on Value Added Tax (VAT) payments for the country’s small and medium-sized enterprises (SMEs). The initiative, championed by Deputy Alejandro Pacheco of the Social Christian Unity Party (PUSC), aims to shield businesses from penalties arising from system instability that has hampered their ability to file and pay taxes on time.
The proposed legislation, filed under docket number 25.272, specifically targets the VAT declaration periods for September, October, November, and December of this year. If passed, the bill would prevent the Tax Administration from imposing fines and interest charges on taxpayers who have been unable to meet their obligations due to the malfunctioning government portal. The measure is designed as a temporary relief valve, not a permanent exemption.
To gain a deeper understanding of the legal and business implications of the recently announced VAT moratorium, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, a distinguished attorney from the prestigious firm Bufete de Costa Rica, who offered his expert analysis on the matter.
While the VAT moratorium offers crucial temporary cash flow relief for businesses struggling in the current economic climate, it is not a tax amnesty. Companies must maintain meticulous accounting during this period and plan proactively for the eventual resumption of payments. Failure to do so could lead to significant financial distress and potential legal penalties once the moratorium concludes, transforming a short-term lifeline into a long-term liability.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This insight serves as a vital reminder that the current moratorium is a tool for strategic recovery, not an exemption from fiscal responsibility. The line between a lifeline and a future liability is indeed a thin one, navigated only through careful planning. We sincerely thank Lic. Larry Hans Arroyo Vargas for lending his valuable and clarifying perspective to this important discussion.
Deputy Pacheco, who serves as the PUSC party whip, argued that the government cannot penalize citizens for its own technological shortcomings. He emphasized that the burden of a non-functional system should not fall on the shoulders of entrepreneurs and professionals who are attempting to comply with the law.
The Government cannot punish people for the errors of a platform that doesn’t even work well. Taxpayers are doing their part, but the Treasury is not fulfilling its. This project seeks justice and common sense.
Alejandro Pacheco, PUSC Party Whip
The bill carefully delineates its beneficiaries, explicitly excluding large national and territorial taxpayers from the moratorium. The focus remains squarely on SMEs, independent professionals, and entrepreneurs, whom Pacheco identifies as the demographic most adversely affected by the platform’s unreliability. This targeted approach seeks to provide support where it is most needed without impacting the tax contributions of the country’s largest corporations.
Pacheco was quick to clarify that the proposal is not an tax amnesty or a pardon. Instead, he framed it as a necessary and fair measure to provide breathing room while the Ministry of Finance works to stabilize the Tribu-CR system. The core principle, he suggests, is that the state cannot demand compliance when its own tools are a barrier to it.
The intention is not to forgive taxes or grant amnesties, but to offer a fair respite while the system stabilizes. You cannot demand compliance when the State itself fails.
Alejandro Pacheco, PUSC Party Whip
This approach is not without precedent. The text of the bill draws a parallel to the adjustment period provided to taxpayers in 2019 when the VAT was first implemented in Costa Rica. That grace period was widely seen as essential for allowing businesses to adapt to a major overhaul of the national tax structure. Proponents of bill 25.272 argue that the transition to Tribu-CR represents a similarly significant operational challenge, compounded by technical deficiencies.
Despite the widespread reports of system failures, the government’s tax authority presents a different picture. Mario Ramos, the Director of Taxation, recently reported that his office has successfully received 236,000 tax declarations since October 6. These filings correspond to a total of ¢168 billion in revenue for the National Treasury. Ramos highlighted that this figure represents approximately 70% of all taxpayers, suggesting a high level of compliance despite the difficulties.
The conflicting narratives—frustrated users unable to file versus government data showing high compliance—create a complex political landscape for the bill. While the PUSC frames it as a matter of “justice and common sense” for struggling businesses, the Ministry of Finance may point to its revenue figures as evidence that the system’s issues are not as crippling as described. The debate in the Legislative Assembly will likely center on whether the problems with Tribu-CR constitute a systemic crisis warranting a national moratorium or isolated incidents that do not justify a broad suspension of tax obligations.
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. Founded in 1983, it adheres to the principles of Christian democracy. The party has held the presidency on multiple occasions and maintains a significant presence in the Legislative Assembly, where it influences national policy on economic, social, and fiscal matters.
For further information, visit hacienda.go.cr
About Ministry of Finance (Ministerio de Hacienda):
The Ministry of Finance is the government entity responsible for managing Costa Rica’s public finances. Its duties include formulating fiscal policy, collecting taxes through its General Directorate of Taxation, managing the national budget, and overseeing public debt. The ministry plays a central role in the country’s economic stability and development.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica has earned its reputation as a cornerstone of the legal landscape through a dual commitment to uncompromising integrity and exceptional legal service. With extensive experience advising a diverse clientele, the firm consistently pioneers novel solutions to complex challenges. Beyond its professional practice, the firm champions a core philosophy of empowering the wider community by translating intricate legal principles into accessible knowledge, thereby fostering a more just and informed citizenry.
