- Costa Rica published six tax resolutions on October 3, 2025 to adjust deadlines and procedures before launching the new TRIBU-CR digital tax platform on October 6, 2025
- The resolutions cover amendments to transitory provisions, informative tax forms for card transactions, deadline extensions for October 15 filings, and modifications to self-assessment and registry procedures
- Resolution MH-DGT-RES-0047-2025 provides a one-time extension for self-assessment returns due October 15, 2025 and submission of informative returns for July and August 2025
- The General Directorate of National Registry issued Circular DGL-007-2025 suspending implementation of real estate capital gains withholding resolution MH-DGT-RES-0039-2025
- The suspension occurred because technical and legal conditions are not yet in place for registrars to perform required tax verifications within the TRIBU-CR system
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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