Treasury submits the regulations of the Single Tax Registry to public consultation

The Ministry of Finance, through the General Directorate of Taxation, has submitted for public consultation the draft resolution MH-DGT-RES-0000-2026, which modifies the regulation governing the procedures for registration, modification of data, and deregistration in the Single Tax Registry (RUT). The notice was published in La Gaceta No. 195 on Thursday, October 15, 2026, in the Miscellaneous Documents section, under official reference IN202601132468. Interested entities have ten business days, counting from the first publication, to submit their observations.

The notice is based on the second paragraph of Article 174 of the Code of Tax Norms and Procedures (Law No. 4755), which grants entities representing general, corporate, or diffuse interests a period to express their views on the Tax Administration’s draft regulations. The text was signed by Miguel Ángel Solís Sánchez, General Director of Taxation and Tax Authority, at twelve o’clock on October 7, 2026.

The project is titled “Modification of Resolution MH-DGT-RES-0037-2025 titled ‘Resolution regulating the procedures for Registration, Modification of data, and Deregistration in the Single Tax Registry’”. This is the second publication of the same notice (2 v. 2): the first appeared on Wednesday, October 14, 2026, in La Gaceta No. 194, meaning the ten-business-day period runs from that date.

How to submit observations

• Deadline: ten business days counting from the first publication of the notice.
• Form: observations must be expressed in writing.
• Destination: the electronic address dntt@hacienda.go.cr.
• Text consultation: https://www.hacienda.go.cr/ProyectosConsultaPublica.html, “Projects under Public Consultation” section of the General Directorate of Taxation.

What the Single Tax Registry regulates

The resolution intended for modification, MH-DGT-RES-0037-2025, regulates the procedures for registration, modification of data, and deregistration in the RUT, the registry through which the Tax Administration identifies taxpayers and tax-obligated parties. Therefore, the consultation covers the procedures that these parties must carry out before the General Directorate of Taxation.

The RUT classifies the economic activities of those registered based on the Manual for the Classification of Economic Activities of Costa Rica (CAECR-2011), adapted from the United Nations International Standard Industrial Classification (ISIC version 4), as stated in recent resolutions from the same Directorate.

Other projects open by the Ministry of Finance

The General Directorate of Taxation has used the same public consultation mechanism in recent weeks:

• Draft “Resolution on Due Diligence for the Provision of Information corresponding to the Standard for Automatic Exchange of Financial Account Information: COMMON Reporting Standard (CRS)”, published on October 6, 2026 (reference IN202601130180).
• Draft reform to Resolution No. MH-DGT-RES-0048-2025, regarding the informative declaration form “Detail of withholdings for intermediaries, for credit and debit card operations VAT and ISU” (reference IN202601120912).

In both cases, observations were submitted in writing to the same General Directorate, with deadlines of ten business days.

Impact for taxpayers

The modification of the RUT is of interest to every taxpayer and tax-obligated entity, as it defines how they register, update their data, and deregister before the Tax Administration. The public consultation opens a formal window for chambers, professional associations, and representative organizations to influence the text before it enters into force.

Source: La Gaceta, No. 195 of October 15, 2026, Miscellaneous Documents, p. 6 (official reference: IN202601132468).