{"id":1157,"date":"2025-02-13T14:52:41","date_gmt":"2025-02-13T14:52:41","guid":{"rendered":"https:\/\/ics.cr\/?p=1157"},"modified":"2025-03-19T23:08:53","modified_gmt":"2025-03-19T23:08:53","slug":"draft-resolution-in-public-consultation-on-the-submission-of-information-requested-by-the-tax-administration-in-control-processes","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/proyecto-de-resolucion-en-consulta-publica-sobre-la-presentacion-de-informacion-solicitada-por-la-administracion-tributaria-en-procesos-de-control\/","title":{"rendered":"Draft resolution in public consultation on the presentation of information requested by the Tax Administration in control processes."},"content":{"rendered":"<p style=\"font-weight: 400;\">The Ministry of Finance has put in public consultation the draft general resolution entitled \"Resolution for the presentation of information requested by the Tax Administration in a control process\". This regulation establishes the guidelines and procedures to be followed when the Tax Administration requires information within the framework of its audit, verification and control processes. The purpose is to ensure that the requested information is submitted in a timely manner, in the appropriate format and through the official electronic media, thus guaranteeing transparency and efficiency in tax supervision.<\/p>\n<p style=\"font-weight: 400;\">The period for submitting comments on this project will be from February 12 to 25, 2025, both dates inclusive. Comments should be submitted in writing to the following e-mail address:\u00a0<a href=\"mailto:FiscaTecnicoJuridico@hacienda.go.cr\">FiscaTecnicoJuridico@hacienda.go.cr<\/a>. This consultation process allows interested sectors to provide comments before the resolution enters into force. If approved, the resolution will be published in the Official Gazette La Gaceta and will be in force as from that date. The regulation establishes that the information requested by the Tax Administration must be delivered within the terms and formats stipulated in the current regulation, using the electronic means defined by the tax authority.<\/p>\n<p style=\"font-weight: 400;\">The objective of this resolution is to strengthen the <a href=\"https:\/\/ics.cr\/en\/resolution-regarding-the-filing-of-the-transfer-pricing-information-return\/\"  data-wpil-monitor-id=\"10\">tax control and ensure that the tax administration<\/a> The Tax Office will have access to relevant information for the verification of compliance with tax obligations. In addition, it seeks to optimize administrative processes by digitalizing and standardizing the presentation of information, in line with the tax modernization strategies promoted by the Ministry of Finance.<\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: 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.lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n           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Esta normativa establece los lineamientos y procedimientos que deben seguirse cuando la Administraci\u00f3n Tributaria requiera informaci\u00f3n en el marco de sus procesos de fiscalizaci\u00f3n, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1157"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1157\/revisions"}],"predecessor-version":[{"id":1192,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1157\/revisions\/1192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/727"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}