Privacy Policy — CRITERia

Last updated: July 31, 2026

Data Controller

ICS Consultants, Inc.
Legal ID: 3-101-827395
Torre Lexus, Escazú, San José, Costa Rica
Phone: +506 2519 9992
Email: info@ics.cr

2. Data we collect

Through the CRITERia service, we collect:
• Customer Code: To identify your relationship with ICS
Email: To send you the response to your inquiry
• Subject of the inquiry: The tax question you are raising

3. Purpose of Processing

Your data will be used exclusively for:
1. Process and respond to your tax inquiry
2. Verify that you are an authorized ICS customer
3. Send the reply by email
4. Improve the quality of our consulting service

4. Legal Basis

The processing of your data is based on:

  • Law No. 8968 — Law on the Protection of the Person against the Processing of Their Personal Data
  • Your express consent when submitting the query
  • The contractual relationship between you and ICS Consultores

5. Data Conservation

Your inquiries are retained for the duration of the business relationship and up to 5 years after its termination, in accordance with legal obligations for retaining tax documents.
You can request the deletion of your data at any time, except for those that we are legally obligated to retain.

6. Recipients

Your data may be accessed by:

  • Authorized representative of ICS Consultores (tax consultants)
  • Artificial intelligence systems used to assist in analysis (data is not shared with external third parties)

We do not sell, rent, or share your personal data with third parties for commercial purposes.

7. Safety

We implement technical and organizational measures to protect your data:

  • Encrypted transmission (HTTPS/TLS)
  • Restricted access for authorized personnel only
  • Secure storage with periodic backups

8. Your rights

Under Law 8968, you have the right to:

  • Access: Knowing what data we have about you
  • Correction: Correct inaccurate data
  • Suppression: Request to delete your data
  • Opposition: Object to the processing of your data
  • Portability: Receive your data in a structured format

To exercise these rights, write to: contacto@ics.cr

9. Use of artificial intelligence

CRITERia uses artificial intelligence technology to assist in the analysis of tax queries. However:

  • All responses are reviewed and validated by an ICS human expert before being sent.
  • AI does not make automated decisions that affect it without human intervention
  • Data processed by AI is subject to the same security and confidentiality measures.

10. Modifications

We reserve the right to modify this policy. Any changes will be posted on this page with the update date.

11. Contact

For privacy inquiries:
Email: contacto@ics.cr
Phone: +506 2519 9992
Address: Torre Lexus, Escazú, San José, Costa Rica

ICS Consultores — Over 30 years of experience in tax consulting