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July 10, 2023 Costa Rica publishes resolution on conditions for using Tax Authority Platform
The Tax Authority published Resolution No. MH-DGT-RES-0010—2023 in the Official Gazette on 3 July 2023, establishing the general conditions regulating the use of the Tax Authority Platform (TRAVI) and providing guidance on how taxpayers should submit requests and comply with procedures through the platform. The new Resolution contains provisions related to:
The new Resolution repeals Resolution Nos. DGT-R-46-2020 and DGT-R-18-2021. However, all requests submitted before the entry into force of the new Resolution and currently under consideration will be dealt with in accordance with the provisions of Resolution No. DGT-R-46-2020. The new Resolution entered into force after its publication in the Official Gazette. ——————————————— Ernst & Young, Costa Rica
Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor | |||
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