A recent ruling by Costa Rica’s First Chamber has placed restrictions on the Costa Rican Social Security Fund’s (CCSS) practice of demanding retroactive social security payments. The editorial argues that while income concealment is unacceptable, the CCSS has adopted a system that presumes bad faith on the part of citizens. This approach, the editorial contends, has proven ineffective in combating evasion. The court’s decision doesn’t excuse deliberate income hiding, but rather challenges the CCSS’s methods. Critics suggest the CCSS’s current strategy focuses excessively on retroactive collections rather than proactive compliance. The ruling signals a need for the CCSS to reassess its approach to ensure fairness and improve the effectiveness of its collection efforts.