{"id":1616,"date":"2025-12-15T11:47:52","date_gmt":"2025-12-15T11:47:52","guid":{"rendered":"https:\/\/ics.cr\/?p=1616"},"modified":"2025-12-25T12:05:58","modified_gmt":"2025-12-25T12:05:58","slug":"new-tax-transparency-law-requires-publication-of-lists-of-debtors-and-large-taxpayers-who-report-losses-or-zero-profits","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/nueva-ley-de-transparencia-fiscal-obliga-a-publicar-listas-de-deudores-y-grandes-contribuyentes-que-reporten-perdidas-o-utilidades-en-cero\/","title":{"rendered":"New tax transparency law requires publication of lists of debtors and large taxpayers reporting losses or zero profits"},"content":{"rendered":"

Last week, Law No. 10808, known as Law No. 10808, was published in the Official Gazette La Gaceta, entering into force with such publication. Fiscal Transparency Law\r\n \r\n \r\n \r\n \r\n \r\n \r\n <\/g>\r\n <\/g>\r\n <\/g>\r\n <\/g><\/svg><\/span><\/a>, Article 115 of the Code of Tax Rules and Procedures is amended by amending Article 115 of the Code of Tax Rules and Procedures.<\/p>\n

The new law establishes as mandatory the publication of the list of individuals and legal entities with debts before the Tax Authorities, as well as of those who have not filed tax returns or who carry out economic activities without being duly registered as taxpayers. In addition, the regulation expressly provides that this information must be updated periodically.<\/p>\n

Additionally, the reform introduces the obligation for the Tax Administration to publish annually an updated list of the Large National Taxpayers that have reported losses or profits equal to zero in the previous fiscal period.<\/p>\n

This legislative initiative was originally presented in 2018 and seeks to strengthen control mechanisms, accountability and public access to relevant tax information.<\/p>\n