The main objective of the project against tax fraud is to enable the Directorate General of Taxation to seize the assets and bank accounts of taxpayers classified as delinquent, under the order of a judge. The embargoes could be extended for a period of up to two years.

See: "Companies vs. Government Over Shareholder Registry"

Nacion.com reports that "...With the changes, the taxation department would have unrestricted access to the registry database under the condition that they notify shareholders that the Government is consulting their information. The same thing would not happen in cases concerning an investigation by the Costa Rican Drug Institute (ICD)".

See also: "OECD Insists on Shareholders Registry"

"... As for the concept of a judge of guarantees, shareholders could use it to protect their data privacy, if they believe information was leaked or was consulted without notice. The judge would have the power to dismiss officials responsible for a leak."

Source: Nacion.com