{"id":1305,"date":"2025-07-13T23:05:05","date_gmt":"2025-07-13T23:05:05","guid":{"rendered":"https:\/\/ics.cr\/?p=1305"},"modified":"2025-07-13T23:18:10","modified_gmt":"2025-07-13T23:18:10","slug":"new-integrated-tax-management-system-tribu-cr-costa-rica-and-disconnection-of-travi-and-atv","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/nuevo-sistema-integrado-de-gestion-tributaria-tribu-cr-costa-rica-y-desconexion-de-travi-y-atv\/","title":{"rendered":"Resolution Published for the Implementation of the New Integrated Tax Management\nSystem \u201cTRIBU-CR\u201d in Costa Rica and Notice of TRAVI and ATV Disconnection"},"content":{"rendered":"<ul>\n<li>Between July 18 and August 4, only certain systems will be operational. The delinquency list will remain static and cannot be modified during this period.<\/li>\n<li>TRIBU-CR will become the only digital tax platform<\/li>\n<li>All deadlines for pending procedures, compliance with requirements, refund requests, and compensations will be suspended.<\/li>\n<\/ul>\n<p>The General Directorate of Taxation (DGT) published in \"La Gaceta\" No. 128, Supplement\n86, on Friday, July 11, the regulation that authorizes the disconnection of several digital tax\nplatforms and the implementation of the new Integrated Tax Management System, called\n\u201cTRIBU-CR.\u201d<\/p>\n<h2>Disabling Current Platforms<\/h2>\n<p>As of<strong> July 18, 2025, at 11:45 p.m.<\/strong>The following platforms will be deactivated:<\/p>\n<ul>\n<li>EDDI-7 (Digital Tax Return Preparation)<\/li>\n<li>ATV (Virtual Tax Administration)<\/li>\n<li>TRAVI (Virtual Procedures)<\/li>\n<li>Declara7<\/li>\n<li>DeclaraWeb (informative returns)<\/li>\n<li>Taxpayer Identification System (SIC)<\/li>\n<li>Tax Status Inquiry<\/li>\n<\/ul>\n<p>Although after July 18, 2025, most digital tax platforms will be disabled to allow for the progressive implementation of the new system, there are exceptions and transitional periods for certain functionalities and systems, as specified in the resolution:<\/p>\n<ul>\n<li>Under EDDI 7, forms D-110-07 (Real Estate Direct Transfer Tax) and D-120 (Real Estate Direct Transfer Tax) will continue to operate until August 3, 2025.<\/li>\n<li>Until August 31, 2025, forms D-110-08 (Tax on the Transfer of Movable Property) and D-121 (Tax on the Transfer of Motor Vehicles, Aircraft and Vessels).<\/li>\n<li>Under ATC until August 31, 2025, the following modules will remain in operation:\n<ul>\n<li>Ministry of Finance's Free Electronic Invoice Tool<\/li>\n<li>User management for electronic invoices<\/li>\n<li>Renewal of electronic invoice-related keys and cryptographic key management<\/li>\n<li>\u201cElectronic Invoice Verification\u201d module<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote><p>&quot;In other words, everything related to electronic invoicing will remain active and will\ntransition directly to the new system. However, updating visible information will be\nsuspended from 11:45 PM on July 18 to 9:00 AM on August 4, 2025. After that date, all\ninformation will only be accessible through TRIBU-CR,&quot; stated Dahianna Jimenez, Senior\nConsultant at ICS. \u201cThis makes it critical to maintain backups of submitted procedures,\u201d\nthe expert emphasized.<\/p><\/blockquote>\n<p><strong>New Mandatory System<\/strong>. The Integrated Tax Management System, TRIBU-CR, will become the only digital tax\nplatform for managing procedures, complying with formal and material obligations,\nconducting tax control procedures, and official communications between the Tax\nAdministration and taxpayers. This system will be progressively activated starting August\n4, 2025, at 9:00 AM.<\/p>\n<p><strong>Suspension of Deadlines<\/strong>. During the transition period (July 18 to August 4, 2025), all deadlines for pending procedures, compliance with requirements, requests for refunds and compensations will be suspended. These deadlines will resume once TRIBU-CR is operational.<\/p>\n<p><strong>Recognition of Rights<\/strong>. The suspension of deadlines does not affect taxpayers' rights, including the recognition of interest and the statute of limitations for requests for refunds or offsets.<\/p>\n<p><strong>Delinquent and  Omission List<\/strong>.The DGT has indicated it will take a \u201csnapshot\u201d of the delinquency and omission list as of\nJuly 17. This snapshot will remain visible in the public consultation between July 18 and\nAugust 4, during which time it cannot be modified. Taxpayers are advised to review their\ndelinquency and omission status, as during this period, it will be impossible to clear such\nstatuses, potentially affecting public procedures like sanitary operating permit renewals or\nparticipation in tenders.<\/p>\n<p>Recommendations Ahead of the \u201cShutdown\u201d<\/p>\n<ul>\n<li>Keep DUAS records, as these will not migrate with electronic invoices.<\/li>\n<li>Download and store digital copies of returns and their amendments.<\/li>\n<li>If there are known credit balances, request an account statement prior to the system\nchange to later compare balances after migration.<\/li>\n<li>Verify that no debts or omissions appear in the Public Consultation module.<\/li>\n<\/ul>\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        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.lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .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                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/tax-calendar-2025-key-dates-for-taxpayers\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">2025 Tax Calendar: Key Dates for Taxpayers<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/employment-rate-low-in-2023-according-to-inec-data\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">INEC data show that the employment rate will fall in 2023<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/3-years-after-law-9635\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">3 years after Law 9635<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/july-31-is-the-deadline-for-receipt-of-crs-and-fatca-financial-account-reports\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">July 31 is the deadline for receipt of CRS and FATCA 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Finance, Audit, Assurance and Risk Services.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/law-to-facilitate-the-regularization-of-tax-status-in-support-of-formality-and-economic-reactivation-enters-into-force\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Law to facilitate the regularization of tax status in support of formality and economic reactivation enters into force<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Entre el 18 de julio y el 4 de agosto solo ciertas sistemas funcionar\u00e1n. La lista de morosos se mantendr\u00e1 sin posibilidad de poder modificarse entre tales fechas TRIBU-CR ser\u00e1 la \u00fanica plataforma digital tributaria Se suspender\u00e1n todos los plazos de gestiones pendientes, cumplimiento de requerimientos, solicitudes de devoluciones y compensaciones La Direcci\u00f3n General de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informes"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1305","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=1305"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1305\/revisions"}],"predecessor-version":[{"id":1309,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1305\/revisions\/1309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/716"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}