No More Fiscal Embargos Without A Court Order

In Costa Rica the bill against tax fraud has removed the power of the tax authorities to collect and put in place embargoes through an administrative decision.

Wednesday, September 9, 2015

Instead, members of the ruling party will support the proposal that tax debts be resolved in the courts, "... as the Ministry of Finance negotiated with representatives of the National Liberation Front party (PLN), Social Unit Cristian Party (PUSC) and the Libertarian Movement Party. " The only condition imposed by the Citizen Action Party (PAC) is that the requests for embargos be resolved by the courts within a period of 3 working days.

".. Furthermore, a team must be created called tax collectors, composed of lawyers from the Directorate General of Taxation, in charge of making the defaulters pay. reports that among other negotiated changes to the project, "it was agreed to remove the item from that project that condemns tax advisors if the Taxation Offfices believes they were wrong."

More on this topic

Opposition to Embargo on Tax Evasion

August 2016

The legislative opposition in Costa Rica has once again submitted a replacement text for the law against tax fraud, eliminating from the project the seizure of bank accounts of companies suspected of tax evasion.

With the motion filed by the opposition deputies are aiming to prevent the Directorate General of Taxation from having the capacity to seize or ask a judge to seize bank accounts of taxpayers suspected of tax evasion.

Costa Rica: Embargo Eliminated from Law on Tax Evasion

June 2015

The new draft law on tax fraud prepared by the opposition and which must be reviewed by the Ministry of Finance excludes the concept of collection and seizure by administrative authorities.

After having negotiated for the opposition bloc in Congress to amend the bill originally submitted by the Ministry of Finance, the new bill is ready and among the changes is the elimination of the incorporation of the concept of fines and embargos imposed administratively. It maintains the collection and seizure of tax debts through the courts.

NO to Excess in Punitive Powers of the Treasury

May 2015

In Costa Rica the majority of MPs are opposed to the bill which would give the Treasury the ability to penalize delinquent taxpayers, a measure considered unique to the judiciary.

The Government will have to amend the draft law to improve the fight against tax fraud if it wants the Legislature to approve it.

Costa Rica: Taxation Department with Powers of Seizure

May 2015

A bill to improve the fight against tax fraud authorizes the tax authorities to seize the assets and bank accounts of delinquent taxpayers, without a warrant from a judge.

An article in reports that the Technical Services Department of the Legislative Assembly has proposed a rule that "...

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Bufete Gutiérrez Falla & Asociados

Honduran law firm founded in 1974.
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