Quiero agradecer profundamente a Dunia Zamora, por su liderazgo estratégico, y al Lic. Mario Ramos Martínez, por permitirme participar en este esfuerzo país que busca fortalecer la eficiencia, la transparencia y la calidad del servicio público.
Este avance no solo es institucional: también impacta directamente a miles de contribuyentes que ya interactúan con el nuevo sistema TRIBUTUCR (TRIBU-CR), plataforma desarrollada por la Dirección General de Tributación para centralizar trámites, declaraciones, fiscalización y más.
Actualmente, TRIBUTUCR convive en paralelo con ATV, pero en fases progresivas asumirá funciones claves, como el control y validación de documentos electrónicos, el registro de obligaciones y la gestión de procesos tributarios integrales.
En ese contexto, también entra en vigor la versión 4.4 de la Factura Electrónica, que introduce mejoras como:
Mayor especificidad en el desglose de exenciones y tarifas diferenciales. Validaciones automáticas más estrictas. Ajustes en notas de débito/crédito y exportaciones.
Para todos los contribuyentes, esto implica adaptarse técnica y operativamente:
Verificar que su software de facturación esté actualizado. Asegurar la correcta categorización de productos y servicios según el Catálogo de Bienes y Servicios (CABYS). Garantizar la coherencia entre lo declarado, lo facturado y lo reportado electrónicamente.
Este proyecto en el que tengo el honor de colaborar busca asegurar que la transición hacia este nuevo entorno sea técnica, ordenada y funcional, sentando las bases de una administración tributaria más moderna, interoperable y enfocada en el cumplimiento justo y equitativo.
With over 15 years of experience in auditing and financial consulting, I serve as the founder and managing partner of JGutierrez Auditores Consultores S.A.—a boutique firm dedicated to delivering exceptional, value-driven solutions that consistently exceed industry standards.
Our mission is to promote transparency, efficiency, and sustainability by combining international best practices with in-depth knowledge of Costa Rican and regional regulations. We operate under the guiding principles of integrity, innovation, and excellence.
Our Expertise
At JGutierrez Auditores Consultores, we provide comprehensive audit and consulting services tailored to meet the evolving needs of today’s businesses. Our core areas of specialization include:
Financial Audits: Independent evaluations aligned with international standards, ensuring reliability and accuracy in financial reporting.
Regulatory Compliance: Expert navigation of complex tax and financial frameworks to ensure full adherence and strategic advantage.
Internal Controls: Strengthening governance structures to mitigate risk and boost operational effectiveness.
Fraud Prevention: Implementing forward-looking strategies to detect, prevent, and respond to financial irregularities.
Process Optimization: Streamlining workflows and improving resource allocation for enhanced productivity and long-term growth.
Environmental & Financial Sustainability: Supporting compliance with emerging ESG regulations to reinforce resilience.
Information Security: Protecting critical systems and data through robust cybersecurity and risk management measures.
Value-Centered Consulting
Beyond our audit services, we offer strategic consulting designed to help organizations innovate and compete in an increasingly dynamic environment:
Information Systems & Operational Management: Integrating technology and operations to boost performance and scalability.
ISO Standards Compliance: Providing expert guidance to achieve and maintain globally recognized certifications.
Transfer Pricing Studies: Ensuring compliance with international tax obligations while enhancing cross-border efficiency.
Industrial Cost Analysis: Delivering deep insights into cost structures to support sound decision-making and margin improvement.
Why Choose JGutierrez
Our strength lies in a collaborative, multidisciplinary team that brings together seasoned professionals and next-generation talent, equipped with expertise in emerging technologies. This synergy enables us to deliver innovative, high-impact solutions that support growth, reinforce resilience, and unlock strategic opportunities.
As a trusted advisor, I am committed to building lasting partnerships and helping organizations navigate the challenges of today while preparing for the opportunities of tomorrow.
Jorge Gutiérrez Guillén
Certified Public Accountant | Business Consultant