{"id":2327,"date":"2026-08-24T08:00:00","date_gmt":"2026-08-24T08:00:00","guid":{"rendered":"https:\/\/ics.cr\/hacienda-propone-identificar-a-contadores-y-asesores-fiscales-en-declaraciones-de-iva-y-renta\/"},"modified":"2026-08-24T08:00:00","modified_gmt":"2026-08-24T08:00:00","slug":"hacienda-proposes-identifying-accountants-and-tax-advisors-in-income-tax-and-vat-declarations","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/hacienda-propone-identificar-a-contadores-y-asesores-fiscales-en-declaraciones-de-iva-y-renta\/","title":{"rendered":"Hacienda proposes identifying accountants and tax advisors in VAT and income tax returns"},"content":{"rendered":"<p>The General Directorate of Taxation has submitted to public consultation two draft resolutions that propose incorporating the identifying data of accountants and tax advisors into the statements of value added tax and profit tax that have been prepared with the participation of these professionals.<\/p>\n<p>The proposal contemplates incorporating a new section in the respective forms, in which data such as the name, identification number, and membership card of the accountant or tax advisor who participated in the preparation of the declaration must be provided.<\/p>\n<p>According to the Treasury, the measure seeks to increase the traceability of tax returns and strengthen the control mechanisms of the Tax Administration. The proposal is part of the actions contemplated within the National Strategy against Smuggling and Tax Evasion.<\/p>\n<p>Currently, the projects are in the public consultation phase, so they do not yet constitute a binding obligation. Interested parties may submit their comments to the General Directorate of Taxation until August 26, 2026, before the process for their eventual formalization and publication continues.<\/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: calc(25% - 20px);\r\n     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The measure aims to improve traceability and is not yet a mandatory requirement.<\/p>","protected":false},"author":2,"featured_media":756,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":{"event":{"date":null,"start_time":null,"":"","end_time":null,"cost":"","place":"","presenters":null,"topics_header":"","topic_intro":"","topics_repeater":null,"event_image":null}},"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2327","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=2327"}],"version-history":[{"count":0,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2327\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/756"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=2327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=2327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=2327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}