Treasury orders second summons for former official for 623 thousand colones

The Ministry of Finance issued a second payment demand against former official Fabiola Arguedas Arce, claiming ¢623,057.07 (six hundred twenty-three thousand fifty-seven colones and 07/100) for 47 days of disability leave during which she received a salary instead of the corresponding subsidy. Resolution MH-DM-RES-0841-2026, signed on August 5, 2026, was published in La Gaceta No. 177 on Monday, September 21, 2026, in the Notifications section, page 139. The former official has fifteen business days to pay the amount; otherwise, the file will be referred for coercive collection.

A debt declared since October 2025

The origin of the collection is resolution MH-DM-RES-1018-2025, issued at 8:10 a.m. on October 15, 2025, through which the Office declared Fabiola Arguedas Arce, identity card 4-0223-0593, pecuniarily responsible for the indicated sum. That act constituted the first payment demand, in accordance with articles 146 and 150 of the General Law of Public Administration.

The first demand was published three consecutive times in the Official Gazette La Gaceta 203, 204, and 205, corresponding to October 29, 30, and 31, 2025. The matter is being processed in file 25-2398 of the Case Management System of the Legal Department.

Fifteen business days and two bank accounts

The Office resolved to issue the second demand because the former official did not comply with what was ordered in the previous resolution. The deadline is non-extendable and begins the day following the notification of the act.

Payment must be made into any of these Ministry of Finance accounts:

• Account 001-0242476-2 at the Banco de Costa Rica.
• Account 100-01-000-215933-3 at the Banco Nacional de Costa Rica.

Once the deposit is made, the former official must send the appropriate document to the Office proving the payment of the amount in favor of the State.

If payment is not made, the case moves to coercive collection

Article 150 of the General Law of Public Administration requires, for administrative execution, the communication of the act and two consecutive demands with a reasonable period for compliance. Once this route is exhausted without payment, the Office will refer the file to the Operational Collection Directorate, Sub-directorate of Coercive Collection Management of the General Directorate of Taxation.

This referral is based on articles 189 and 192 of the Tax Norms and Procedures Code and Executive Decree No. 45175-H of September 30, 2025, titled “Regulation of Organization and Functions of the General Directorate of Taxation.”

Delegated signature of the minister

The resolution appears signed by Víctor Julio Carvajal Porras, Vice Minister of Revenue. The document invokes Agreement No. MH-DM-ACDO-0035-2026 of May 14, 2026, published in Supplement No. 61 to La Gaceta No. 93 of May 22, 2026, which delegated the signature of Minister Rodrigo Chaves Robles to the vice minister for administrative acts relating to the Revenue and Financial Resources Section, including the investigation of potential disciplinary and civil liabilities.

The case illustrates the mechanism by which the Ministry of Finance pursues the recovery of sums improperly paid to public officials: first, it declares pecuniary liability, then it publishes two consecutive notices, and if payment is not made, it transfers the collection to the tax coercive process. For readers, publication in La Gaceta is the formal means of notification when the obligated party cannot be located, meaning the fifteen-business-day period is already running for the former official.

Source: La Gaceta, No. 177 of September 21, 2026, Notifications — Finance, p. 139 (official reference: IN202601119781).