Jun 5, 2025
Both companies and tax administrations are adopting AI to simplify processes and detect fraud more accurately. In Costa Rica, for example, the Ministry of Finance has integrated AI into the Digital Treasury project, already successfully detecting evasion schemes based on false invoicing.
AI in the hands of the company: efficiency and error prevention
Tax departments can now incorporate AI into multiple processes:
Validation of accounting and tax data before filing.
Analysis of deductibility of expenses according to current regulations.
Identification of tax risks, such as VAT discrepancies, underreporting of income, or CABYS classification errors.
Automatic reconciliation between financial accounting and monthly statements.
Compliance tools such as Thomson Reuters ONESOURCE and Vertex AI for Tax already use algorithms to examine large volumes of accounting data in seconds and predict tax scenarios based on past behavior.
AI in the hands of the tax authorities: smart auditing in Costa Rica
Costa Rica has taken firm steps toward incorporating AI into tax control. Under the Digital Treasury project, the Ministry of Finance implemented systems in 2024 that enable:
Mass review of tax returns in real time.
Cross-checking electronic billing information with bank and customs records.
Automated detection of fake invoices used to inflate expenses.
In May 2025, the Treasury announced the opening of proceedings for 77 cases of fraudulent deductions, discovered through automated analysis. This initiative, supported by international technical cooperation, reflects a global trend: AI is becoming a key tool in tax audits.
Global Trends: Algorithmic Audit and Risk Assessment
Other countries are going further. In Spain, for example, the Tax Agency is using AI to assign "tax risk scores" to taxpayers, prioritizing audits based on these scores. In the US, the IRS announced it will use AI to investigate large fortunes and suspicious offshore structures.
The same is happening in Latin America: Chile and Brazil already use predictive models to detect evasion in high-risk sectors. These tools learn from case history and optimize the use of human inspectors, focusing them on audits with the greatest potential impact.
Advantages for companies that adopt AI in their tax management
Reduction of penalties and adjustments: by detecting errors before the Treasury does.
Improved traceability and documentation: the systems generate automatic internal audits.
Save time on complex returns: AI can prepare drafts based on historical data and update calculations in seconds.
Greater security in cross-border transactions: International compliance tools help ensure compliance with BEPS, CbC, and OECD standards.
Considerations on ethics, transparency and human control
The use of AI in taxation also carries risks. Can an algorithm decide whether an expense is deductible? How can we ensure there is no bias in automated audits?
Therefore, the principle of final human oversight must prevail in both the public and private sectors. Furthermore, automated decisions must be explainable, traceable, and aligned with taxpayer rights. In the European Union, for example, transparency is already required in the use of AI by tax administrations.
AI is redefining tax compliance. Companies that adopt it will not only gain efficiency but will also be better prepared for an environment where auditing will be more automated and accurate. And in Costa Rica, with the Digital Treasury advancing rapidly, it's best to prepare for algorithmic taxation.