Treasury repeals the Revenue Area Coordination Commission

The Executive Branch repealed the Revenue Area Coordination Commission of the Ministry of Finance through Executive Decree No. 45936-H, published in the Official Gazette La Gaceta No. 179 on Wednesday, September 23, 2026. The regulation was signed by the President of the Republic, Laura Fernández Delgado, and the Minister of Finance, Rodrigo Chaves Robles, and takes effect upon its publication. With this, the collegiate body created in 2016 disappears, and references still mentioning it in the organizational regulations of the General Directorate of Finance are suppressed.

The decree fully repeals Executive Decree No. 39696-H of March 28, 2016, published in Supplement No. 90 to La Gaceta No. 107 on June 3, 2016, which had created the commission for the purpose of defining general coordination guidelines on issues involving two or more directorates of the revenue area simultaneously. The measure also affects Executive Decree No. 45736-H of April 27, 2026, published in Supplement No. 43 to La Gaceta No. 6, titled “Organization and Functions Regulations of the General Directorate of Finance.”

What is removed from the legal framework

Article 1 of Executive Decree No. 45936-H suppresses two specific provisions of the current regulations of the General Directorate of Finance:

Subsection i) of Article 12 of Executive Decree No. 45736-H, which assigned functions related to the commission to certain departments.
Subsection h) of Article 13 of the same regulation, with the same effect.
The entirety of Executive Decree No. 39696-H, including the creation of the commission.

The text signed at the Presidency of the Republic, in San José, on September 3, 2026, invokes Articles 140 subsections 3) and 18), and 146 of the Political Constitution, as well as Articles 25 subsection 1), 27 subsection 1), and 28 paragraph 2) subsection b) of the General Law of Public Administration, Law No. 6227.

The Executive’s arguments

The recitals maintain that the existence of additional collegiate bodies for internal coordination functions, when these are already implicit in the ordinary exercise of administrative competencies, can generate duplication of functions, operational rigidity, and unnecessary burdens for public management. The Executive adds that the tasks of coordination, articulation, and monitoring between the departments of the revenue area can be effectively carried out through the ordinary powers of direction, supervision, and coordination of the Vice Ministry of Revenue, the General Directorate of Finance, and other competent departments.

The statement of motives also cites the principles of administrative simplification, efficiency, and good public management, as well as the need to preserve legal certainty and regulatory coherence. In accordance with Article 12 of the Regulations to the Law for the Protection of Citizens from Excessive Requirements and Administrative Procedures, Executive Decree No. 37045-MP-MEIC, it was determined that the proposal does not create or modify procedures, requirements, or processes to be carried out by the administered party.

Transitory provisions and transfer of functions

The decree includes two transition rules to organize the closure of the body:

Transitory I: if active minute books of the commission are maintained, it shall be the responsibility of the General Directorate of Treasury to close them and deposit them with the Internal Audit.
Transitory II: matters that are known to the commission at the time the decree enters into force shall be assumed and resolved by the Vice Minister of Revenue or by the instance designated by them.
Article 2: the regulation governs as of its publication in La Gaceta.

The change does not alter the hierarchical structure of the treasury nor does it create new instances: it transfers the internal coordination of the revenue area to the existing ordinary commands and nullifies the only permanent collegiate forum that the regulations had provided for that function.

Source: La Gaceta No. 179, Wednesday, September 23, 2026, EXECUTIVE BRANCH — Decrees, pp. 2-3 (official reference: D45936 - IN202601127902).