Costa Rica Implements New Tax Authority Platform with Revised Resolution

Costa Rica has recently introduced Resolution No. MH-DGT-RES-0010—2023, which outlines the fundamental conditions governing the utilization of the Tax Authority Platform (TRAVI). This resolution, published in the Official Gazette on July 3, 2023, not only sets forth the general guidelines for taxpayers regarding the submission of requests through the platform but also establishes specific deadlines for the Tax Authority to address these requests.

The newly enacted resolution encompasses various key provisions, including:

1. Sign-in procedures and access requirements for utilizing the platform.
2. Mandatory submission of requests through the TRAVI platform, accompanied by prescribed procedures. Nevertheless, taxpayers retain the right to make in-person requests to the Tax Authority if virtual submission is not feasible. “Annex 2” provides an overview of the specific types of requests that must be submitted through TRAVI and outlines the corresponding procedures.
3. Utilization of the “INFOYASISTENCIA” platform for addressing certain requests, such as reporting technological issues related to Tax Authority platforms or electronic tools, seeking information on services provided by the Tax Authority, or recovering passwords or modifying data on Tax Authority platforms.
4. Procedures governing the processing of taxpayer requests, including the option for a one-time request asking the taxpayer to provide any missing information.
5. Stipulated deadlines within which the Tax Authority must process the submitted requests.
6. Contingency procedures for the submission of requests in person or through alternative means communicated by the Tax Authority in the event of a temporary suspension of the TRAVI platform caused by the Tax Authority.

Moreover, this new resolution revokes Resolution Nos. DGT-R-46-2020 and DGT-R-18-2021. However, any requests submitted before the enactment of the new resolution and presently under consideration will be handled in accordance with the provisions specified in Resolution No. DGT-R-46-2020.

Following its publication in the Official Gazette, the new Resolution has come into effect, ushering in a revamped system that streamlines the processes and requirements associated with the Tax Authority Platform in Costa Rica.