By Rebeca Sequeira Financial Analyst. For Costa Rican companies, updating their bank file still seems like a routine procedure. However, in practice, it's no longer just about confirming an email address, a phone number, or the name of the legal representative. Today, banks are reviewing the company's corporate, financial, and tax information much more carefully to ensure it is complete, up-to-date, and, above all, consistent. This approach reflects the customer due diligence

By Gabriela Páez. Master in Tax Consulting. The most recent publication on this matter is Resolution No. MH-DGT-RES-0004-2026, through which the General Directorate of Taxation extended, on a one-time basis, the deadline for the first report required from Digital Platform Operators. With this resolution, the filing period was set from April 6, 2026, to May 6, 2026, inclusive. The regulation itself clarifies that the adjustment applies both to the first report of the reporting

By Gabriela Páez   The fiscal year-end for 2025, for which the tax return must be filed in March 2026, is revealing a significant shift in how the Tax Administration selects taxpayers for audits. It's no longer just about accounting errors or arithmetic discrepancies; the new approach is based on the economic consistency of the business.   Simply put: if the numbers don't "match" with the business's economic activity, the audit begins.   This change is not accidental; it stem