Costa Rica to Publicly Disclose Tax Debtors Following Constitutional Court Ruling
The Constitutional Court's decision allows the Ministry of Finance to publish the names of individuals and entities with tax debts.
On June 10, 2025, Costa Rica's Constitutional Court, known as Sala IV, ruled in favor of a motion that allows the public disclosure of names and amounts owed by those in debt to the Ministry of Finance.
The ruling eliminates the fifth paragraph of Article 18 bis of the Tax Norms and Procedures Code, which previously restricted public access to information about tax debts to only those classified as 'firm debts.' 'Firm debts' referred to those not currently under dispute, either administratively or in court.
Under the new framework, any individual may request access to debt information from the Ministry of Finance, which is now prohibited from denying such requests.
Furthermore, the ruling extends to the disclosure of those individuals who have not submitted tax declarations or are not registered as taxpayers.
The motion for this change was initiated by the National Association of Public and Private Employees (ANEP), which argued several points regarding the previous legislation.
They contended that the right to access public information, as enshrined in the Political Constitution, was being infringed.
Additionally, they posited that, once established, tax debts constitute public administrative acts rather than protected private data.
Furthermore, they argued that a person's appeal against a debt does not suspend the obligation to make that information public.
The court's decision, which passed with a vote of 4 to 3, concluded that the information regarding tax debts is not protected by tax secrecy due to its classification as acts of public interest, rather than data submitted by taxpayers.
This decision marks a significant shift in Costa Rica’s approach to tax transparency, reflecting broader trends in many countries aimed at improving fiscal responsibility and enforcing tax compliance.
The ruling eliminates the fifth paragraph of Article 18 bis of the Tax Norms and Procedures Code, which previously restricted public access to information about tax debts to only those classified as 'firm debts.' 'Firm debts' referred to those not currently under dispute, either administratively or in court.
Under the new framework, any individual may request access to debt information from the Ministry of Finance, which is now prohibited from denying such requests.
Furthermore, the ruling extends to the disclosure of those individuals who have not submitted tax declarations or are not registered as taxpayers.
The motion for this change was initiated by the National Association of Public and Private Employees (ANEP), which argued several points regarding the previous legislation.
They contended that the right to access public information, as enshrined in the Political Constitution, was being infringed.
Additionally, they posited that, once established, tax debts constitute public administrative acts rather than protected private data.
Furthermore, they argued that a person's appeal against a debt does not suspend the obligation to make that information public.
The court's decision, which passed with a vote of 4 to 3, concluded that the information regarding tax debts is not protected by tax secrecy due to its classification as acts of public interest, rather than data submitted by taxpayers.
This decision marks a significant shift in Costa Rica’s approach to tax transparency, reflecting broader trends in many countries aimed at improving fiscal responsibility and enforcing tax compliance.
