TRIBU-CR and Artificial Intelligence: A giant leap forward for the Costa Rican tax system

By Gabriela Páez – Tax Manager, EAS LATAM

For years, Costa Rica has been trying to generate a digital transformation in the administration of national taxes. This need became even more evident after the 2022 hack, which exposed the fragility of the national systems. In response, the Ministry of Finance, with support from the World Bank, launched the Digital Treasury project, a comprehensive technological modernization plan. Within this plan, the TRIBU-CR platform is the leading player in the tax area, incorporating artificial intelligence elements applied to tax compliance and auditing for the first time in our country.

TRIBU-CR will replace the ATV portal and other systems such as TRAVI. It is a modern, centralized platform designed not only to digitize procedures but also to anticipate taxpayer behavior through automated analysis, virtual assistants, and intelligent validations. Its implementation marks a turning point in the way taxes are managed in Costa Rica and opens the door to a much smarter and more efficient tax administration.

What is TRIBU-CR and when does it begin operating?

TRIBU-CR is the new unified tax administration system that the Ministry of Finance will officially launch on August 4, 2025, as recently confirmed by the institution itself. Although its launch was initially scheduled for June, it was decided to give additional time so that taxpayers and officials could better train themselves.

The system will completely replace the current ATV, so all taxpayers—from micro-entrepreneurs to large national taxpayers—will have to migrate their transactions to this new tool.

Main improvements to be implemented

TRIBU-CR promises to address many of the inefficiencies that those of us who work with taxes every day have suffered, namely:

• Pre-filled declarations based on information from electronic invoices will reduce errors and save time.

• Online card payments, without the need to use external banking platforms.

• Consolidated tax account, where you can see the status of all obligations in real time.

• Electronic tax mailbox, which will replace a large portion of physical notifications, we await lawyers' opinions on this type of notification.

• Electronic taxpayer file, to leave paperwork behind.

• Automatic detection of outstanding balances and more streamlined legal requirements.

All of these tools will be on a single platform, with a user-friendly interface designed to run in the cloud and with high security standards.

Major contributors and the implications

For large national taxpayers, the transition to TRIBU-CR represents a structural transformation in the way they interact with the Tax Administration.

These companies, with more international operations, are subject to greater tax scrutiny and compliance requirements, and will need to anticipate changes and better disclose their accounting data.

Treasury Considerations

Operational and technological adjustments

Integration with internal systems: Large taxpayers work with ERPs such as SAP, Oracle, or similar. It will be essential to verify that their electronic invoicing modules are updated to version 4.4 and can communicate correctly with TRIBU-CR, especially to take advantage of pre-filled returns and centralized management of obligations.

Tax consolidation by economic group: Although TRIBU-CR focuses on the individual taxpayer or tax identification system, it is expected that, in the medium term, the Treasury will be able to identify relationships between companies in the same group. This represents an important change for economic groups that currently file separate tax returns and could be considered as a group under tax risk criteria or relationships between related companies.

Risks and opportunities in compliance

Preliminary Cleanup in ATV: The Treasury has recommended that, before migrating, each taxpayer verify that there are no debts, misapplied credit balances, or inconsistencies in their current tax account. In large companies, where VAT credits, withholdings, and payments on account accumulate, this step is key to avoiding problems when migrating historical information to TRIBU-CR.

Automatic refunds: Although not all balances will be eligible, the new system will allow for faster validation of refunds. This can result in improved cash flow for exporters or companies with high credit balances, provided the information is clear and reconciled.

Additional audits: transfer pricing and cross-analysis

One of the changes for this segment is the level of traceability and cross-referencing that TRIBU-CR will allow. While the platform has not been announced as a direct tool for auditing transfer pricing, it is logical to anticipate that the Treasury, with the support of artificial intelligence, will be able to:

• Detect inconsistencies between operating margins, intragroup expenses, and income tax returns.

• Use data from the Shareholder Registry, electronic invoicing reports, and Forms D-151 and D-162 to identify risks of off-market transactions.

• Prioritize audits of groups that declare related-party transactions but have out-of-range financial margins.

For companies with transfer pricing documentation obligations, this means that any gaps between what is declared and what is actually executed will be easier to detect. This is a key time to review internal policies, intercompany contracts, and valuation methodologies.

Artificial Intelligence at TRIBU-CR: Beyond Automation

One of the new features, which has sometimes gone unnoticed, is that TRIBU-CR incorporates elements of artificial intelligence (AI) from the outset, including:

• The system will have a virtual assistant or chatbot that can answer taxpayers' frequent questions in natural language, 24 hours a day.

• The use of algorithms is planned to help detect patterns of evasion or errors in tax returns by comparing historical data, billing, income tax returns, and VAT.

• Tax refund validation will also rely on AI to streamline processes and prevent fraud.

• In the medium term, the platform will be able to customize notifications and reminders based on each taxpayer's profile, even anticipating possible omissions.

While these features are in their initial stages, it's clear that the Treasury is committed to smarter, more proactive auditing that doesn't rely solely on human reviews or subsequent audits.

Regulatory changes that support it

The launch of TRIBU-CR has been accompanied by legal and technical adjustments. One of the most important was the mandatory change to version 4.4 of electronic receipts, effective from the end of 2024. This version will allow the system to be fed with sufficient data to pre-fill declarations and perform automatic cross-referencing.

Furthermore, the Ministry of Finance has already established that notifications sent through the new electronic Tax Inbox will be fully legally valid. This requires all taxpayers to check this inbox regularly, just as they would a certified letter.

Personal data protection and legal compliance at TRIBU-CR

Given that TRIBU-CR will use artificial intelligence and manage large volumes of tax information, it is essential to highlight the importance of protecting taxpayers' personal data. In Costa Rica, the Law on the Protection of Individuals against the Processing of Personal Data (Law 8968) guarantees the right to informational self-determination and requires that any automated data processing respect privacy, security, and transparency in the handling of information. Therefore, TRIBU-CR has adopted a series of technical and organizational measures to safeguard taxpayers' personal information, including:

• Strong two-factor authentication (password and SMS code).

• Strict access control and prohibition of sharing credentials.

• Secure electronic files and document management that prevents tampering.

• Confidential and traceable electronic notifications.

• Mandatory and constant updating of personal data.

• High cybersecurity standards and continuous monitoring.

• Periodic security audits and tests.

Reflection

As a tax manager at EAS LATAM, I have witnessed multiple tax reforms in recent years, but none as significant as the arrival of TRIBU-CR. This tool goes beyond being a simple digital portal, as it introduces an innovative approach that seeks to anticipate the needs of the system and strengthen tax oversight.

For those of us who work in the tax field, this change represents the challenge of adapting to a new reality in which technology redefines our role. Now, in addition to ensuring regulatory compliance, we must interpret data, anticipate potential risks, and support taxpayers in adopting a more transparent and efficient tax culture. TRIBU-CR marks the beginning of a period of continuous learning, where ethics and strategic vision will be essential.

Although the implementation of these technologies presents challenges, international experience shows that the benefits far outweigh the difficulties. Digitalization contributes to reducing compliance costs, improving tax collection, and hopefully also strengthening confidence in the tax system. Ultimately, professional judgment and economic reality will continue to be key factors in the evolution of the Costa Rican tax system.