Treasury opens ten-day public consultation on Taxation regulations

The Ministry of Finance, through the General Directorate of Taxation, opened a public consultation on the draft reform of the Regulations of Organization and Functions of that tax authority. The notice appeared in La Gaceta No. 207 on Monday, November 2, 2026, in the Miscellaneous Documents section (p. 3), with the official reference IN202601135756, and grants a period of ten business days to submit observations. The text is signed by Miguel Ángel Solís Sánchez, General Director of Taxation, at nine o’clock on October 23, 2026.

The consultation is based on the second paragraph of Article 174 of the Code of Tax Norms and Procedures, which mandates granting a hearing to entities representing interests of a general, corporate, or diffuse nature before reforming regulatory norms in tax matters. The norm under review is Executive Decree No. 45175-H of August 14, 2025, titled “Regulations of Organization and Functions of the General Directorate of Taxation.” The same notice had already been published on Friday, October 30, 2026, in La Gaceta No. 206 (p. 2), meaning the calculation of the deadline began with that first insertion, and the text is reproduced under the double publication formula “2 v.”

Who can provide input and how to do it

The notice is addressed to entities representing interests of a general, corporate, or diffuse nature—that is, guilds, professional associations, and organizations with standing to pronounce on tax regulations. The established deadlines and channels are as follows:

• Deadline: ten business days starting from the first publication of the notice, on October 30, 2026.
• Form: observations must be submitted in writing.
• Destination: the email address dntt@hacienda.go.cr.
• Project consultation: the website https://www.hacienda.go.cr/ProyectosConsultaPublica.html, in the “Projects under Public Consultation” section of the General Directorate of Taxation.

The publication does not detail the article-by-article content of the proposal, which must be consulted on the Ministry of Finance’s institutional site; the notice is limited to establishing the object of the consultation and the conditions for participation.

A second consultation opened on the same day

In the same edition, the General Directorate of Taxation published a second public consultation notice with an identical deadline of ten business days. In this case, it concerns the draft “Partial reform of Executive Decree No. 38277-H of March 7, 2014, titled Tax Procedure Regulations,” with official reference IN202601135763, also signed by Miguel Ángel Solís Sánchez at ten o’clock on October 23, 2026.

Both consultations share the same legal basis and the same channel for submitting observations; therefore, the taxpayer and economic science professional guilds must attend to two parallel regulatory files: one regarding the internal organization of the tax authority and another regarding tax procedure.

References and date discrepancy

The file is identified in the notice as IN202601135756, a number that the Imprenta Nacional assigns to the management published in the Official Gazette. It is worth noting a documentary discrepancy: various collection resolutions from the General Directorate of Taxation itself, published in La Gaceta during August and September 2026, cite Executive Decree No. 45175-H as being from “September 30, 2025,” while the consultation notice dates it August 14, 2025.

Furthermore, the process takes place within a context of recent changes in tax regulations, including the incorporation of Chapter XI into Title I of the Income Tax Law, regarding capital income and capital gains and losses, which modifies the method for filing the self-assessment return.

Impact for taxpayers and accountants

The organization and functions of the General Directorate of Taxation determine which unit processes each management task, where applications are submitted, and how matters are escalated within the tax authority. For taxpayers and, above all, for public accountants and firms that process returns, refunds, and appeals, the reform may translate into changes in contact units and file resolution circuits.

The consultation closes the window for direct influence by the guilds on the text: once the ten-business-day period expires, the proposal will be ready to be signed as an executive decree and published as current regulation, as the notice does not provide for a second round of hearings.

Source: La Gaceta, No. 207, Monday, November 2, 2026, Miscellaneous Documents, p. 3 (official reference: IN202601135756).