18/09/2026The Treasury Department submits changes to the payment intermediaries' withholding report for public consultation
The General Directorate of Taxation will submit a reform to Resolution MH-DGT-RES-0048-2025 to public consultation. The reform includes intermediaries such as pass-through companies…
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27/07/2026The Ministry of Finance Unveils a National Strategy to Strengthen the Fight Against Tax Evasion and Smuggling
The Ministry of Finance presented a National Strategy against Smuggling and Tax Evasion with administrative, technological and legislative measures to strengthen…
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22/07/2026Treasury strengthens electronic invoicing security with new policies for cryptographic keys
The Ministry of Finance updated the security requirements for the PINs of cryptographic keys used to sign electronic documents, now requiring…
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20/07/2026Treasury extends the validity of authorizations to receive deductible income tax donations
The Ministry of Finance, through Resolution MH-DGT-RES-0016-2026, extended the validity of the authorizations to receive deductible donations from the tax on income and capital gains (IRPF)…
Read more →- 17/07/2026
Treasury proposes strengthening customs controls through changes to the transit regime
The Ministry of Finance of Costa Rica submitted a draft resolution to public consultation that modifies the Single Customs Declaration (DUA)…
Read more → - 15/07/2026
Treasury maintains primary surplus and strengthens confidence in public finances
Costa Rica closed May 2026 with a primary surplus of ₡293,641 million, equivalent to 0.5% of GDP, marking six consecutive years of…
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13/07/2026United States intensifies trade tensions over digital services taxes
The United States warned that it would impose tariffs of up to 100% on products from countries that impose taxes on digital services…
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10/07/2026OECD pushes for greater simplification in the application of the Global Minimum Tax
The OECD published new administrative guidance aimed at simplifying the application of the 15% Global Minimum Tax (Pillar Two) and reducing the…
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08/07/2026OECD issues new guidance on Global Minimum Tax for multinational groups
The OECD published new administrative guidance to standardize the implementation of the 15% Global Minimum Tax (Pillar Two), aimed at large companies...
Read more →- 06/07/2026
Treasury strengthens control over payment platforms through new phone number registration
The Costa Rican Ministry of Finance has submitted a draft reform to the Tax Procedure Regulation to public consultation, which would require…
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