Implementación del Sistema TRIBU-CR para la presentación de Declaraciones

Implementation of the TRIBU-CR System for the submission of Declarations

General Directorate of Taxation - Costa Rica 

As part of the modernization of tax systems, the General Directorate of Taxation has implemented the TRIBU-CR platform , which will be the exclusive means for filing the annual information declaration on transfer pricing . This system seeks to facilitate tax compliance and improve the supervision of transactions between related parties. 

What is TRIBU-CR? 

TRIBU-CR is a digital platform designed for the presentation and management of tax obligations. Its objective is to offer a secure, agile and accessible environment for taxpayers to comply with the new tax requirements efficiently. 

Key Aspects of TRIBU-CR 

Exclusive means of presentation 

  • As of the entry into force of Resolution MH-DGT-RES-000-2025, the transfer pricing information declaration must be submitted exclusively through TRIBU-CR . 
  • Paper formats or presentations by other means will not be accepted. 

Accessibility and Security 

  • TRIBU-CR will have advanced security protocols to guarantee the protection of taxpayers' data. 
  • It will be available 24/7 for easy access and compliance at any time. 

Registration and Submission Procedure 

  • Taxpayers must register with TRIBU-CR using their tax identification number. 
  • The platform will have predefined digital forms to complete the required information. 
  • Once the declaration is completed, TRIBU-CR will generate a receipt and validation receipt. 

Benefits for Taxpayers 

  • Greater efficiency in the presentation and validation of information. 
  • Error reduction thanks to automated controls. 
  • Less administrative burden , eliminating the need for physical presentations. 

Implementation period 

  • The General Directorate of Taxation will announce the exact date of launch of TRIBU-CR in the Official Gazette and other media. 
  • For the 2024 fiscal year, taxpayers will have six months from the date the resolution comes into effect to file their return. 

Recommendations 

  • Familiarize yourself with the platform: It is recommended that taxpayers access TRIBU-CR and explore its features before the deadline. 
  • Keep information up to date: Correct data entry will avoid inconsistencies and possible penalties. 
  • Consult a tax advisor: Since this is a new obligation, having specialized advice can help ensure proper compliance. 
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