The General Directorate of Taxation submitted for public consultation a draft resolution proposing to modify the rules applicable to intermediaries that process payments via credit cards, debit cards, and other electronic means.
The proposal modifies the Resolution No. MH-DGT-RES-0048-2025, related to the informative declaration on the distribution of withholdings for VAT and Profits Tax. Among the main changes, the definition of intermediaries is expanded to expressly include figures such as payment gateways, electronic wallets, and ticketing agencies.
Furthermore, the project establishes that these intermediaries must submit information regarding the distribution of withholdings no later than the second business day following the day on which they were made. Currently, this declaration is submitted on a monthly basis.
The proposal also provides that the amounts reported by the intermediary may not exceed the withholdings previously reported in its favor by the acquirers. In the event of discrepancies, the Tax Administration will not distribute the withholdings among the affiliated companies until they are corrected.
Once the final resolution is published, a three-month period is contemplated for the Tax Administration and obligated entities to make the necessary technological adjustments. Until the new deadline becomes enforceable, the current monthly filing shall be maintained.
This has been a news service prepared by ICS. For more information about the report, write to info@ics.cr or call 2519-9992. ICS, tax specialists.