Nogui Acosta, head of the Social Christian Unity Party’s (PPSO) legislative faction, stated that Costa Rica’s Value Added Tax (VAT), commonly known as IVA, is currently set at a low rate. Acosta suggested a potential reform to the tax system under President Rodrigo Chaves could involve removing existing exemptions. He proposed applying the general IVA rate to all goods and services, then rebating the tax to lower-income groups. This approach, according to Acosta, could broaden the tax base and potentially simplify the system. He indicated the reform could also include restructuring the state. Acosta’s statements offer a perspective on ongoing discussions regarding potential changes to Costa Rica’s tax policy.