Q COSTARICA — The Ministry of Finance’s new TRIBU-CR system, along with the Virtual Office (OVi), was presented as a modern tool to facilitate tax compliance. However, in practice, it has imposed unnecessary barriers and cumbersome procedures that today make even something as basic as paying taxes difficult.
Before its implementation, taxpayers could make their payments directly and easily from the online branches of banks with an agreement with the Treasury. With TRIBU-CR, this mechanism was replaced by a much more restrictive process: payments can now only be made from registered IBAN accounts, whether their own or those of third parties.
“Although the use of third-party accounts is theoretically permitted, the process is extremely complicated. In order to pay, the account holder must register it with the OVi (Tax Office), expressly authorize the taxpayer, and keep the permissions up to date. These steps, far from simplifying the process, have led to frequent errors, rejections, and wasted time, affecting those seeking to fulfill their obligations in good faith,” explained tax attorney Gabriel Zamora Baudrit.
Furthermore, the specialist adds that this new method has particularly affected senior citizens, inactive corporations, and people without bank accounts, who relied on family members, representatives, or agents to make payments. Many of them now find themselves without practical alternatives to comply with the tax authorities.
“The tax administration cannot lose sight of its most basic objective: to collect taxes. This system, instead of facilitating compliance, hinders it. It is paradoxical that in the name of modernization, a process has been designed that discourages payment and complicates matters for taxpayers,” noted Zamora Baudrit.
Zamora Baudrit added that the system’s excessive rigidity is causing involuntary late payments and a setback in tax collection and administrative efficiency.
“Digitization should serve to bring taxpayers closer, not isolate them behind unnecessary technical procedures and permits. The current system is not only impractical: it goes against the spirit of public service that should guide the Costa Rican Treasury,” the tax lawyer concluded.
Tax modernization, more than a technological goal, should be a goal of accessibility. As long as the system maintains these restrictions and confusing processes, tax collection will be compromised, and with it, the State’s ability to fulfill its essential functions.