{"id":42537,"date":"2025-09-10T00:00:00","date_gmt":"2025-09-10T06:00:00","guid":{"rendered":"https:\/\/garciabodan.com\/?p=42537"},"modified":"2025-09-05T11:58:34","modified_gmt":"2025-09-05T17:58:34","slug":"costa-rica-transfer-pricing-disclosure-now-mandatory","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/costa-rica-transfer-pricing-disclosure-now-mandatory\/","title":{"rendered":"Costa Rica: transfer pricing disclosure now mandatory"},"content":{"rendered":"<p>Costa Rica\u2019s Ministry of Finance, through the General Directorate of Taxation, has issued Resolution MH-DGT-RES-000-2025, which establishes new requirements for the annual transfer pricing disclosure for taxpayers engaged in transactions with related parties.<\/p>\r\n<p>This measure is part of the broader Digital Treasury for the Bicentennial modernization project, funded by the World Bank, aimed at strengthening tax oversight and facilitating voluntary taxpayer compliance.<\/p>\r\n<p><strong>Key aspects of the resolution<\/strong><\/p>\r\n<ul>\r\n\t<li><strong>Who is required to file:<\/strong> The following corporate income taxpayers are required to submit the transfer pricing disclosure:<\/li>\r\n<\/ul>\r\n<p>Those who engage in domestic or cross-border transactions with related parties and are classified as large taxpayers or operate under a free trade zone regime.<\/p>\r\n<p>Those whose transactions with related parties, either individually or combined, exceed 1,000 base salaries in the corresponding fiscal year. As of now, one base salary equals \u20a1462,200 (approx. US $930).<\/p>\r\n<ul>\r\n\t<li><strong>Filing deadline:<\/strong> The declaration must be submitted within three months following the close of the authorized fiscal period.<\/li>\r\n\t<li><strong>TRIBU-CR platform:<\/strong> Submissions must be made exclusively through the TRIBU-CR system, which centralizes all tax procedures in a single electronic platform. Submissions through other channels will be considered invalid.<\/li>\r\n\t<li><strong>Official form:<\/strong> The official declaration form and its instructions are included in the annexes to the resolution and will be available on the TRIBU-CR virtual office. The Tax Administration may update the format without issuing a new resolution, as long as changes are published on the institution\u2019s website.<\/li>\r\n<\/ul>\r\n<p><strong>Penalties and responsibilities<\/strong><\/p>\r\n<p>Failure to file the declaration within the specified deadline, unless due to system failure, will result in administrative liability, and the taxpayer may be subject to administrative penalty procedures. Non-compliance will be penalized in accordance with Articles 83 and 150 of the Tax Code.<\/p>","protected":false},"excerpt":{"rendered":"<p>Costa Rica\u2019s Ministry of Finance, through the General Directorate of&#8230;<\/p>\n","protected":false},"author":8,"featured_media":42553,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[229],"tags":[],"class_list":["post-42537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/42537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/comments?post=42537"}],"version-history":[{"count":2,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/42537\/revisions"}],"predecessor-version":[{"id":42789,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/42537\/revisions\/42789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media\/42553"}],"wp:attachment":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media?parent=42537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/categories?post=42537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/tags?post=42537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}