IMAS Tax Assessment Procedure for Motels — Nullity for Lack of Due ProcessProcedimiento determinativo del IMAS sobre impuesto a moteles — nulidad del acto por omisión del debido proceso

V.- REGARDING THE DETERMINATION PROCEDURE OF IMAS: This Tribunal considers it valuable to transcribe, in what is relevant, vote N° 107-2008 of thirteen hours thirty minutes of April fifteenth, two thousand eight, issued by the First Section of this Contentious-Administrative Tribunal, since it refers to the same object discussed in the present litigation: "IV.- OF THE DETERMINATION PROCEDURE OF THE TAX OBLIGATION: The central point discussed in this matter refers to the application or not, by the defendant entity, of the due procedure in order to establish the tax obligation being charged to the plaintiff in the challenged acts. Given the nature of the arguments that both parties have raised, it is necessary to indicate that tax matters are also governed by the principles that inform all administrative procedure, that is, ex officio action, search for material truth, defense, and the principle of contradictory basically, the right to due process being of fundamental character, which necessarily implies the right to be heard (to express arguments) and to offer evidence. Precisely, the determination of the tax obligation, when it is the result of an act of the Administration, and not the product of a voluntary self-assessment (autoliquidación voluntaria) by the taxpayer, is an administrative tax procedure, and as such, in its development the previously indicated principles must be observed. Thus, the administrative act determining the tax obligation must be the result of carrying out a series of acts tending to verify whether or not the taxable event (hecho imponible) has occurred and, if so, to the quantification of the debt, but in the execution of these different stages, the administered party also participates, since, as already stated, it is an administrative procedure that arises within the framework of an administrative legal relationship. In this sense, the Tax Code of Norms and Procedures (Código de Normas y Procedimientos Tributarios) establishes a series of provisions that regulate the execution of the determination, and which contemplate, from the beginning of the proceedings, the participation of the passive subject of that relationship. Specifically, Article 144 of the cited normative body begins the procedure with a preliminary hearing (vista) that the Tax Administration grants to the taxpayer regarding the proceedings carried out and the charges formulated, and with respect to which the latter has the opportunity to present arguments and exculpatory evidence (Article 145). In relation to the importance of the preliminary hearing (vista), Carlos María Folco points out: 'The Fiscal Tribunal of the Nation has specifically referred to the preliminary hearing (vista) provided in the terms of Article 17 of Law 11.683, affirming that it bears the character of a fundamental requirement for a correct exercise of the right of defense in court, a guarantee of the legal order, and whose non-observance could not validly be remedied by the existence of a subsequent procedure.' (FOLCO, Carlos María Procedimiento Tributario. segunda edición. Rubinzai - Culzoni Editores. Buenos Aires, Argentina. 2004, pág. 277.) It is inferred then that, as the plaintiff affirms, prior to the tax collection stage, a determination phase must occur, in which the contradictory takes place and the party (the taxpayer) has the opportunity to exercise its defense, a stage that cannot be equated with the collection stage nor substituted by the appeal stage.-.

V.- OF THE APPLICABLE REGULATIONS IN THE ANALYZED DETERMINATION PROCEDURE: As the representative of the defendant entity points out, there indeed exist in our legal system a series of tax provisions that directly concern that Institute, and for the case under analysis, it is relevant to cite especially Ley 5554, of August twentieth, nineteen seventy-four, and Ley 83343 (sic), of December eighteenth, two thousand two. In the first (Ley Nº 5554), a tax was established in favor of the sued Institute, charged to motels, occasional lodging sites among others, in the order of thirty percent of the value of the rate set for the use of the rooms, also indicating that the tax would be paid monthly and that the Executive Branch, through regulation, would establish the necessary control means for efficient collection. (Article 1 and 2 of the Law under discussion). Subsequently, this regulation was repealed by the Fiscal Contingency Law (Ley de Contingencia Fiscal) Nº 8343, which, in what is relevant, provided:

"Article 61.— Creation. A tax is created, in favor of the Joint Institute for Social Aid (Instituto Mixto de Ayuda Social), (IMAS); it shall be paid by businesses qualified and authorized, by said Institute, as motels, unregistered hotels, occasional lodging houses, massage parlors, 'night clubs' with room service, and similar establishments. Furthermore, IMAS is empowered to classify the establishments into three categories, according to the number of rooms and the quality of the complementary services they offer; likewise, it may include in those categories establishments that, even if they have a lodging registry, carry out activities that in the judgment of IMAS may be included in the aforementioned classification. To operate, these businesses must previously register and be classified by IMAS, taking into consideration that they may not be located within a radius of five hundred meters of an educational center officially recognized by the State.

Article 62.—Amount. The amount of the tax created in the previous article shall be equal to thirty percent (30%) of the value of the rate set for each use of each room; however, in no case shall an amount less than the equivalent of one daily use per room be paid, except in the case of businesses that, due to their characteristics, are classified in category C, which shall pay a fixed monthly fee. / Use of a room shall be understood as the utilization of the real property intended for rest, shelter, and intimate gathering for a determined period, through the payment of a previously established price. Such use shall be understood as the room and all complementary services and accessories that form part of the invoice charged, such as furniture, bed linen, bathroom, cloths, soaps, and other toiletries; electricity, water, radio, and television; vehicle parking; tubs, 'jacuzzis,' sauna baths, and similar items. Only the restaurant and bar service and billing in the room shall be understood as excluded from this concept. / The tax shall be paid monthly, based on thirty-day months, and according to the number of rooms in each establishment. / The Executive Branch, by way of regulation, may establish the necessary control means to guarantee the efficient collection of this tax.

Article 63.—Payment. The entities or persons owning the businesses subject to this tax must deposit it in the first week of each month, with IMAS or the bank designated by it, in the provincial capitals and in the cantons outside the metropolitan area.

Article 64.—Fine. IMAS has the obligation to register the businesses to which the tax will be charged. Evasion of said taxes shall be punished in accordance with existing tax regulations.

Article 65.—Sworn declaration. The businesses cited in Article 30 of this Law shall be obliged to declare, monthly, before IMAS the number of rooms they have, without prejudice to the verification of that number carried out by IMAS inspectors, who shall have all the powers and attributions conferred upon the Tax Administration.

Article 66.—Verification and control of sworn declarations. For the verification and control of sworn declarations, the number of rooms, and the liquidation of the tax, the Minister of Finance, the Costa Rican Tourism Institute (ICT), and IMAS may establish cross-checks; and the information provided to any of them may be used as full evidence for the purposes of paying this tax.

Article 67.—Serious infraction. A regulated business that does not provide IMAS with the required information within the deadlines indicated in the law shall incur a very serious infraction; likewise, those that provide false data and do not keep accounting records or registries, or keep them with essential defects or irregularities that negatively affect the collection of the tax. Incurring this fault shall be sanctioned with an amount of three times the patrimonial benefit obtained as a direct consequence of the infraction.

Article 68.—Business closure. IMAS, in its capacity as tax administration, shall be empowered to order and execute the immediate closure of the business that is delinquent in the payment of this tax for more than two months." It can be observed that, basically, the cited norms create the tax in favor of the defendant and charged to motels and similarly operating establishments, establish the amount of the tax, the taxable event (hecho imponible), the form of payment, the sanctions for non-compliance with formal duties or the tax obligation, and prescribe the supervisory powers of the defendant entity. However, none of the referred articles contain provisions that regulate the determination procedure alluded to in the preceding whereas clause (considerando). The same occurs with the "Regulation for Administrative and Judicial Collection Management against Employers Delinquent in the Tax of Ley Nº 4760 and Delinquent Withholding Agents of Ley Nº 5554" (Reglamento de Gestión de Cobro Administrativo y Judicial a Patronos Morosos del Tributo de la Ley Nº 4760 y de los Agentes Retenedores Morosos de la Ley Nº 5554), in whose Title III regulations proper to an administrative collection procedure are provided (as indicated in the heading), but not those pertaining to the stage of determining the obligation, because despite the first chapter being titled "Of the determination of taxes not determined by the responsible party," the truth is that upon analyzing the articles, the norms set forth therein rather refer to the tax collection phase, which is easily understood when studying the articles cited below:

"Article 10.- of the Transfer of the determination of the tax obligation. The Collection Management Unit shall transfer to the company a notification communicating the administrative resolution determining the tax. The notification must be delivered to the company's tax domicile (domicilio fiscal), and must contain the full text of the administrative resolution in which the tax is determined. The account statement of the corresponding operation shall form an integral part of the respective resolution, which must contain at least the amount and surcharges for months owed by the obligated party or withholding agent.

Article 11.- Of the requirements of the resolution. Every resolution issued for the administrative collection or determination of delinquent taxes must meet at least the following requirements: a) Express indication of the owed tax and the period to which it corresponds, b) Establish the elements for determining the respective tax obligation. c) Determination of the amounts demandable for tax, interest, and fines. d) Indication of the administrative appeals available against the resolution. e) Statement of the place and date of issuance of the resolution. f) Name and signature of the official legally authorized to resolve.

Article 12.- of the administrative resolution. Once the respective appeals are filed, the responsible official of the Collection Management Unit must resolve the claim within a term of eight business days from its receipt, ruling on each of the aspects challenged by the debtor of the tax obligation. The appeal (recurso de apelación) shall be transferred to the General Management of IMAS, so that it may issue a resolution within the fifteen business days following its notification.

Article 13.- Of the issuance of the certification of the debt. Once the appeal (recurso de apelación) is resolved, or if the company does not object within the established term, the Collection Management Unit shall proceed to issue a certification of the debt in order to proceed with administrative and judicial collection." The absence of a determination procedure is denoted here, because this goes beyond the mere declaration of the existence and amount of a tax obligation, since the latter constitutes only the culmination of said procedure, in which, and as already indicated, the contradictory must previously occur, and the party (the taxpayer) must have the opportunity to offer exculpatory evidence, as indicated in Article 144 of the Tax Code of Norms and Procedures (Código de Normas y Procedimientos Tributarios) referred to in the preceding whereas clause (considerando), and whose first paragraph states: "Article 144.- Initial preliminary hearing (Vista inicial). To carry out the determination cited in Article 124 of this Code, it must begin by transferring to the taxpayer the observations on the charges that are formulated and, where appropriate, the infractions that are estimated to have been committed, as well as the respective sanctions inherent to the process of determining the tax obligation; beforehand, the acting bodies of the Administration must propose the corresponding regularization to the passive subject." In contrast to this numeral, in the transcribed regulatory provisions, the procedure begins with the act of determination (which in reality is an administrative collection), without the possibility that beforehand, and as a result of the notification of a transfer of charges, the arguments and evidence that the administered party may propose are heard. Immediately afterward, the appeal phase is entered, which in this case does not substitute for the indicated initial stage. All of this is revealed in the procedure carried out in the matter under examination, which substitutes the determination procedure with a collection action (gestión de cobro), as observed in the notification made to the plaintiff, which is not only titled that way (as 'COLLECTION ACTION' (GESTIÓN DE COBRO)), but also in its heading indicates: 'THIS ADMINISTRATIVE INSTANCE PROCEEDS TO ISSUE THE FOLLOWING RESOLUTION OF ADMINISTRATIVE COLLECTION OF TAX UNDER LEY 8343 AND OWED BY: MOTEL EDEN.', and in whose operative part it indicates: 'the obligated party is summoned: To appear before this administrative instance within the term of ten business days following the day of notification of this resolution, in order to verify payment of the determined debt, or otherwise the file will be immediately referred for JUDICIAL COLLECTION and the IMMEDIATE CLOSURE OF THE BUSINESS will be executed...' It is evident then, not only that the special regulation mentioned by the representative of the defendant Institute regulates matters proper to substantive law (the setting of the tax, its amount, and others already indicated), and those pertaining to the tax collection phase, being lacking with regard to the determination procedure, but it is also notorious that this circumstance obliges the defendant to use the provisions established for that purpose in the Tax Code of Norms and Procedures (Código de Normas y Procedimientos Tributarios), which was not done in this case, as it is recorded in the case file that, as mentioned before, it actually began with an administrative collection, omitting the due process, by virtue of which, the challenged act becomes absolutely null. On this matter, the Constitutional Chamber (Sala Constitucional) of the Supreme Court of Justice has pointed out:

"Likewise, it should be noted that this Chamber has already pronounced on the constitutionality of the administration's power to certify in municipal tax matters (judgment number 3930-95 of fifteen hours of July twenty-seventh, nineteen ninety-five), emphasizing the administration's obligation to respect the rights that the legal system grants to anyone subject to an administrative procedure that culminates in the establishment of an economic obligation. IV. The reasonableness of the norms whose constitutionality is questioned derives from the fact that the power granted to the public administration to issue an enforceable title with executive force is based on an ordinary administrative procedure, ... said principles and guarantees derive, in general, from Articles 39 and 41 of the Political Constitution, and more specifically from the General Law of Public Administration (Ley General de la Administración Pública), whose procedural principles, due to the special nature of the matters they regulate, are mandatory. Among them, according to judgment number 0015-90 of sixteen hours forty-five minutes of January fifth, nineteen ninety, of this Chamber are: / '...a) Notification to the interested party of the character and purposes of the procedure; b) right to be heard, and opportunity for the interested party to present arguments and produce the evidence it deems pertinent; c) opportunity for the administered party to prepare its allegation, which necessarily includes access to the information and administrative background linked to the action in question; ch) right of the administered party to be represented and advised by lawyers, technicians, and other qualified persons; d) adequate notification of the decision issued by the Administration and of the grounds on which it is based, and e) the right of the interested party to appeal the decision issued...'. V. If the ordinary administrative procedure concludes with the determination of liability and the establishment of a liquid and demandable amount, the Administration shall proceed to issue the administrative act... Subsequently, if the execution is carried out administratively, in application of the provisions of Articles 204 and 210 of the General Law of Public Administration (Ley General de la Administración Pública), the Administration shall proceed to certify the debt, which constitutes an enforceable title for its execution before the corresponding judicial authority...' (Constitutional Chamber, resolution 247-M-96 of 9:21 hrs. of May 10, 1996).

VI.- OF THE JOINT INSTITUTE FOR SOCIAL AID AS TAX ADMINISTRATION AND THE JURISDICTION OF THE ADMINISTRATIVE FISCAL TRIBUNAL: In Article 68 of Ley Nº 8343, the character of Tax Administration that the legislator conferred upon the defendant Institute in relation to the tax that this same Law establishes in its favor is expressly established, but furthermore, this is inferred from the rest of the concerned articles (Articles 63 to 68), insofar as it orders supervisory and collection powers in charge of said entity. The condition of Tax Administration of the sued Institute, together with the fact that it has its own legal personality (Article 1 of Ley Nº 4760), and consequently administrative and functional independence, and given the legal nature of the Administrative Fiscal Tribunal (Tribunal Fiscal Administrativo), as an organ of the Executive Branch, leads to the conclusion that this Tribunal is not competent to hear, on appeal, the questions debated here, because this could only be done by way of improper hierarchical control, which is not expressly established in the Law, by virtue of which this Collegiate Body considers that the appeal (recurso de apelación) must be heard within the organization of the sued Institution itself. (...)" (the underlining is not from the original).” **V.- THE APPLICABLE REGULATIONS IN THE ANALYZED ASSESSMENT PROCEDURE (PROCEDIMIENTO DETERMINATIVO):** As indicated by the legal representative of the defendant entity, there indeed exist in our legal system a series of provisions of an impositive nature, which directly concern this Institute, and for the case under analysis, it is of interest to cite especially Law number 5554, of August twenty, nineteen seventy-four, and Law number 8343, of December eighteen, two thousand two. The first (Law No. 5554) established a tax in favor of the sued Institute, payable by motels, sites of occasional lodging among others, in the order of thirty percent of the value of the rate set for the use of the rooms, further stating that the tax would be paid monthly and that the Executive Branch, through regulation, would establish the necessary means of control for efficient collection. (Articles 1 and 2 of the Law under comment). Subsequently, this regulation was repealed by the Fiscal Contingency Law No. 8343, which, in what is of interest, provided: / “Article 61.—Creation. A tax is created, in favor of the Joint Institute for Social Assistance (Instituto Mixto de Ayuda Social, IMAS); it shall be paid by businesses qualified and authorized by said Institute as motels, unregistered hotels, occasional lodging houses, massage parlors, ‘night clubs’ with room service, and similar establishments. Furthermore, IMAS is authorized to classify establishments into three categories, according to the number of rooms and the quality of the complementary services they offer; likewise, it may include in those categories establishments that, even if they have a lodging registry, carry out activities that in the judgment of IMAS may be included in the aforementioned classification. To operate, these businesses must previously register and be qualified by IMAS, taking into consideration that they may not be located within a radius of five hundred meters of an educational center officially recognized by the State. / Article 62.—Amount. The amount of the tax created in the previous article shall be equal to thirty percent (30%) of the value of the rate set for each use of each room; however, in no case shall an amount less than the equivalent of one daily use per room be paid, except in the case of businesses that, due to their characteristics, are classified in category C, which shall pay a fixed monthly fee. / Room use shall be understood as the utilization of the real property intended for rest, shelter, and intimate gathering for a determined period, through the payment of a previously established price. Such use shall include the room and all complementary services and accessories that form part of the invoiced bill, such as furniture, bed linens, bathroom, towels, soaps, and other toiletries; electricity, water, radio, and television; vehicle parking; tubs, ‘jacuzzis’, sauna baths, and similar. Only the service and billing of the restaurant and bar in the room shall be understood as excluded from this concept. / The tax shall be paid monthly, based on thirty-day months, and according to the number of rooms in each establishment. / The Executive Branch, by way of regulation, may establish the necessary means of control to guarantee the efficient collection of this tax. / Article 63.—Payment. The entities or persons owning businesses subject to this tax must deposit it in the first week of each month, in IMAS or in the bank it designates, in the provincial capitals and in the cantons outside the metropolitan area. / Article 64.—Fine. IMAS has the obligation to register the businesses from which the tax will be collected. The evasion of said taxes shall be punished in accordance with existing tax regulations. / Article 65.—Sworn Declaration. The businesses cited in Article 30 of this Law shall be obligated to declare, monthly, before IMAS the number of rooms they have, without prejudice to the verification of that number carried out by IMAS inspectors, who shall have all the powers and attributions conferred upon the Tax Administration (Administración Tributaria). / Article 66.—Verification and control of sworn declarations. For the verification and control of sworn declarations, the number of rooms, and the settlement of the tax, the Minister of Finance, the Costa Rican Tourism Institute (Instituto Costarricense de Turismo), and IMAS may establish cross-checks; and the information supplied to any of them may be used as full proof for the purposes of payment of this tax. / Article 67.—Serious Infraction. A regulated business that does not supply IMAS with the required information within the deadlines set forth in the law shall incur a very serious infraction; likewise, one that supplies false data and does not keep accounting records or registers, or keeps them with essential defects or irregularities that negatively affect the collection of the tax. Incurring this fault shall be sanctioned with an amount of three times the financial benefit obtained as a direct consequence of the infraction. / Article 68.—Business Closures. IMAS, in its capacity as tax administration, shall be empowered to order and execute the immediate closure of a business that is in default of payment of this tax for more than two months.” / *It can be observed that, basically, the cited norms create the tax in favor of the defendant and payable by motels and businesses of a similar nature, establish the amount of the tax, the taxable event (hecho imponible), the form of payment, the sanctions for non-compliance with formal duties or tax obligations, and prescribe the oversight powers of the defendant entity. However, none of the referred articles contain provisions that regulate the assessment procedure (procedimiento determinativo) alluded to in the previous recital. The same occurs with the “Regulation for Administrative and Judicial Collection Management against Employers in Default of the Tax of Law No. 4760 and Withholding Agents in Default of Law No. 5554” (Reglamento de Gestión de Cobro Administrativo y Judicial a Patronos Morosos del Tributo de la Ley Nº 4760 y de los Agentes Retenedores Morosos de la Ley Nº 5554), in whose Title III regulations proper to an administrative collection procedure (procedimiento de cobro administrativo) are provided (as stated in the heading), but not those pertaining to the obligation assessment stage, because despite the fact that the first chapter is titled “Of the Assessment of Taxes Not Determined by the Taxpayer”, the truth is that upon analyzing the articles, the norms provided therein refer rather to the tax collection phase,* which is easily understood by studying the articles cited below: / “Article 10.- Transfer of the tax obligation assessment. The Collection Management Unit (Unidad de Gestión de Cobro) shall transfer to the company a notification communicating the administrative resolution of the tax assessment. The notification must be delivered to the company’s tax domicile, and must contain the full text of the administrative resolution determining the tax. The account statement of the corresponding operation shall form an integral part of the respective resolution, which must contain at least the amount, surcharges, and months owed by the obligor or withholding agent. / Article 11.- Requirements of the resolution. Every resolution issued for administrative collection or assessment of overdue taxes must meet at least the following requirements: a) Express indication of the tax owed and the period to which it corresponds, b) Establish the assessment elements of the respective tax obligation. c) Determination of the amounts enforceable for taxes, interest, and fines. d) Indication of the administrative remedies available against the resolution. e) Statement of the place and date of issuance of the resolution. f) Name and signature of the official legally authorized to resolve. / Article 12.- The administrative resolution. Once the respective remedies have been filed, the official responsible for the Collection Management Unit must resolve the claim within a term of eight business days from its receipt, ruling on each of the aspects challenged by the debtor of the tax obligation. The appeal remedy (recurso de apelación) shall be transferred to the General Management of IMAS, for the purpose of issuing a resolution within fifteen business days following its notification. / Article 13.- Issuance of the certification of the amount owed. Once the appeal remedy has been resolved, or if the company does not object within the established term, the Collection Management Unit shall proceed to issue a certification of the amount owed in order to proceed with administrative and Judicial collection.” / *A lack of an assessment procedure (procedimiento determinativo) is evident here, since this goes beyond the mere declaration of the existence and amount of a tax obligation, as the latter constitutes only the culmination of said procedure, in which, and as already indicated, the adversarial phase must previously occur, and the party (the taxpayer) must have the opportunity to offer exculpatory evidence, as indicated in Article 144 of the Code of Tax Rules and Procedures (Código de Normas y Procedimientos Tributarios) to which we referred in the previous recital, and whose first paragraph states: “Article 144.- Initial Hearing. To carry out the assessment cited in Article 124 of this Code, it must begin by transferring to the taxpayer the observations of the charges that are formulated and, where appropriate, the infractions estimated to have been committed, as well as the respective sanctions inherent to the process of assessing the tax obligation; beforehand, the acting bodies of the Administration must propose the corresponding regularization to the passive subject.” In contrast to this article, in the transcribed regulatory provisions, the procedure begins with the assessment act (which is actually an administrative collection), without the possibility that beforehand, and as a result of the notification of a statement of charges, the arguments and evidence that the administered party may propose are heard. Immediately afterwards, it moves to the appeals phase, which in this case does not substitute the initial stage mentioned.* All of which is evident in the procedure carried out in the matter under review, which substitutes the assessment procedure (procedimiento determinativo) with a collection action, as observed in the notification given to the plaintiff, which is not only titled in that manner (as “COLLECTION ACTION”), but also indicates in its heading: “THIS ADMINISTRATIVE INSTANCE PROCEEDS TO ISSUE THE FOLLOWING RESOLUTION FOR ADMINISTRATIVE COLLECTION OF TAX UNDER LAW 8343 AND OWED BY: MOTEL EDEN.”, and in whose operative part states: “the obligor is summoned: To appear before this administrative instance within a term of ten business days following the day of notification of this resolution, for the purpose of verifying payment of the assessed debt, or otherwise, the case file shall be immediately referred for JUDICIAL COLLECTION and the IMMEDIATE CLOSURE OF THE BUSINESS shall be executed…”. *It is evident then, not only that the special regulation of which the representative of the defendant Institute speaks regulates matters proper to substantive law (the fixing of the tax, its amount, and others already indicated), and those pertaining to the tax collection phase, lacking provisions regarding the assessment procedure (procedimiento determinativo), but it is also notorious that this circumstance obliges the defendant to use the provisions established for such purpose by the Code of Tax Rules and Procedures (Código de Normas y Procedimientos Tributarios), which was not done in this case, since it is on record that, as mentioned before, it actually began with an administrative collection, omitting due process, by virtue of which the challenged act becomes absolutely null.* On this matter, the Constitutional Chamber (Sala Constitucional) of the Supreme Court of Justice (Corte Suprema de Justicia) has stated: / “Likewise, it should be noted that this Chamber has already ruled on the constitutionality of the administration’s power to certify in municipal tax matters (ruling number 3930-95 of fifteen hours on July twenty-seven, nineteen ninety-five), emphasizing the obligation of the administration to respect the rights that the legal system grants to anyone subject to an administrative procedure culminating in the establishment of a financial obligation. IV. The reasonableness of the norms whose constitutionality is questioned derives from the fact that the power granted to the public administration to issue an executive title with enforceable force is based on an ordinary administrative procedure, ... these principles and guarantees derive, in general, from Articles 39 and 41 of the Political Constitution (Constitución Política), and more specifically from the General Law of Public Administration (Ley General de la Administración Pública) whose procedural principles, due to the special nature of the matter they regulate, are mandatory. Among them, according to ruling number 0015-90 of sixteen hours forty-five minutes on January five, nineteen ninety of this Chamber, are: / ‘...a) Notification to the interested party of the nature and purposes of the procedure; b) right to be heard, and opportunity for the interested party to present arguments and produce the evidence deemed pertinent; c) opportunity for the administered party to prepare their allegation, which necessarily includes access to information and administrative background related to the proceeding in question; d) right of the administered party to be represented and advised by lawyers, technicians, and other qualified persons; e) adequate notification of the decision issued by the Administration and the grounds on which it is based, and e) the right of the interested party to appeal the decision issued...’. V. If the ordinary administrative procedure concludes with the determination of liability and the establishment of a liquid and enforceable amount, the Administration shall proceed to issue the administrative act... Subsequently, if execution is carried out administratively, in application of the provisions of Articles 204 and 210 of the General Law of Public Administration (Ley General de la Administración Pública), the Administration shall proceed to certify the debt, which constitutes an executive title for its enforcement before the corresponding judicial authority…” (Constitutional Chamber (Sala Constitucional), resolution 247-M-96 of 9:21 hrs. on May 10, 1996). / **VI.- THE JOINT INSTITUTE FOR SOCIAL ASSISTANCE (INSTITUTO MIXTO DE AYUDA SOCIAL) AS TAX ADMINISTRATION (ADMINISTRACIÓN TRIBUTARIA) AND THE COMPETENCE OF THE ADMINISTRATIVE FISCAL TRIBUNAL (TRIBUNAL FISCAL ADMINISTRATIVO):** In Article 68 of Law No. 8343, the status of Tax Administration (Administración Tributaria) that the legislator conferred upon the defendant Institute in relation to the tax that this same Law establishes in its favor is expressly established, but furthermore, this can be inferred from the rest of the concerned articles (Articles 63 to 68), insofar as it mandates oversight and collection powers to be exercised by said entity. The condition of Tax Administration (Administración Tributaria) of the sued Institute, coupled with the fact that it has its own legal personality (Article 1 of Law No. 4760), and consequently administrative and functional independence, and given the legal nature of the Administrative Fiscal Tribunal (Tribunal Fiscal Administrativo), as an organ of the Executive Branch, leads to the conclusion that this Tribunal is not competent to hear on appeal the issues debated here, since this could only be done through the channel of improper hierarchical control, which is not expressly established in the Law, by virtue of which this Collegiate Body considers that the appeal remedy (recurso de apelación) must be heard within the same organization of the sued Institution. (...)” (the underlining is not in the original).” **V.- REGARDING THE DETERMINATION PROCEDURE (PROCEDIMIENTO DETERMINATIVO) OF IMAS:** This Court considers it valuable to transcribe, in relevant part, vote (voto) No. 107-2008 of one thirty p.m. on April fifteenth of the year two thousand eight, issued by the First Section (Sección Primera) of this Contentious-Administrative Court, since it refers to the same subject matter discussed in this litigation: "**IV.- OF THE DETERMINATION PROCEDURE (PROCEDIMIENTO DETERMINATIVO) OF THE TAX OBLIGATION (OBLIGACIÓN TRIBUTARIA):** The central point discussed in this matter refers to the application, or lack thereof, by the defendant entity, of due process in order to establish the tax obligation (obligación tributaria) being charged to the plaintiff in the contested acts. Given the nature of the arguments that both parties have raised, it is necessary to indicate that tax matters are also governed by the principles that inform all administrative procedures, namely, ex officio action, the search for material truth, defense, and the adversarial principle basically, with the right to due process being fundamental, which necessarily implies the right to be heard (to express arguments) and to offer evidence. Precisely, the determination of the tax obligation (obligación tributaria), when it is the result of an act of the Administration, and not the product of a voluntary self-assessment by the taxpayer, is a tax administrative procedure, and as such, in its development the principles previously indicated must be observed. Thus, the administrative act determining the tax obligation (obligación tributaria) must be the result of carrying out a series of acts aimed at verifying whether the taxable event has occurred and, if so, quantifying the debt, but the administered party also participates in the execution of these different stages, since, as already stated, it is an administrative procedure that arises within the framework of an administrative legal relationship. In this sense, the Code of Tax Norms and Procedures (Código de Normas y Procedimientos Tributarios) establishes a series of provisions that regulate the execution of the determination, and which contemplate the participation of the passive subject of that relationship from the beginning of the proceedings. Specifically, article 144 of the cited normative body initiates the procedure with a hearing (vista) that the Tax Administration (Administración Tributaria) grants to the taxpayer regarding the actions carried out and the charges formulated, and with respect to which the latter has the opportunity to present arguments and exculpatory evidence (article 145). In relation to the importance of the hearing (vista), Carlos María Folco points out: 'The National Tax Court has specifically referred to the hearing (vista) provided for in the terms of article 17 of law 11,683, affirming that it has the character of a fundamental requirement for a correct exercise of the right of defense in court, a guarantee of the legal order and whose failure to observe could not validly be remedied by the existence of a subsequent procedure.' (FOLCO, Carlos María Procedimiento Tributario. second edition. Rubinzai - Culzoni Editores. Buenos Aires, Argentina. 2004, p. 277.) It is inferred then that, just as the plaintiff affirms, prior to the tax collection stage, a determination phase must occur, in which the adversarial process takes place and the party (the taxpayer) has the opportunity to exercise their defense, a stage that cannot be equated with the collection stage nor substituted by the appeals stage.-. / **V.- OF THE APPLICABLE REGULATIONS (NORMATIVA APLICABLE) IN THE ANALYZED DETERMINATION PROCEDURE (PROCEDIMIENTO DETERMINATIVO):** As the representative of the defendant entity points out, there indeed exist in our legal system a series of tax provisions, which directly concern that Institute, and for the case under analysis, it is pertinent to cite especially Law number 5554, of August twentieth, nineteen seventy-four, and Law number 83343 (sic), of December eighteenth of the year two thousand two. In the first (Law No. 5554), a tax was established in favor of the defendant Institute, charged to motels, occasional lodging sites among others, at the rate of thirty percent of the value of the tariff set for the use of the rooms, also indicating that the tax would be paid monthly and that the Executive Branch, through regulations, would establish the necessary means of control for efficient collection. (articles No. 1 and No. 2 of the Law under comment). Subsequently, this regulation was repealed by the Fiscal Contingency Law (Ley de Contingencia Fiscal) No. 8343, which, in what is relevant, provided: / "Article 61.—Creation. A tax is created, in favor of the Joint Institute for Social Assistance (Instituto Mixto de Ayuda Social, IMAS); it shall be paid by businesses classified and authorized, by said Institute, as motels, unregistered hotels, occasional lodging houses, massage parlors, 'night clubs' with room service and similar. Furthermore, IMAS is empowered to classify establishments into three categories, according to the number of rooms and the quality of the complementary services they offer; likewise, it may include in those categories establishments that, even though they have a lodging registry, carry out activities that in the judgment of IMAS may be included in the aforementioned classification. To operate, these businesses must first register and be classified by IMAS, taking into consideration that they cannot be located within a radius of five hundred meters from an educational center, officially recognized by the State. / Article 62.—Amount. The amount of the tax created in the previous article shall be equal to thirty percent (30%) of the value of the tariff fixed for each use of each room; however, in no case shall an amount less than the equivalent of one daily use per room be paid, except in the case of businesses that, due to their characteristics, are classified in category C, which shall pay a fixed monthly fee. / Use of a room shall be understood as the utilization of the real property destined for rest, shelter, and intimate gathering for a specified period, through the payment of a previously established price. Such use shall be understood to include the room and all complementary services and accessories that form part of the invoiced bill, such as furniture, bed linen, bathroom, towels, soaps, and other toiletries; electricity, water, radio, and television; vehicle parking; tubs, 'jacuzzis', sauna baths, and similar. Only restaurant and bar service and billing in the room shall be understood as excluded from this concept. / The tax shall be paid monthly, based on thirty-day months, and according to the number of rooms in each establishment. / The Executive Branch, by way of regulation, may establish the necessary means of control to guarantee the efficient collection of this tax. / Article 63.—Payment. The entities or persons owning the businesses subject to this tax must deposit it in the first week of each month, at IMAS or at the bank it designates, in the provincial capitals and in the cantons outside the metropolitan area. / Article 64.—Fine. IMAS has the obligation to register the businesses from which the tax will be collected. Evasion of said taxes shall be punished in accordance with existing tax regulations. / Article 65.—Sworn Declaration (Declaración Jurada). The businesses cited in article 30 of this Law shall be obligated to declare, monthly, before IMAS the number of rooms they have, without prejudice to the verification of that number, carried out by IMAS inspectors, who shall have all the powers and attributions conferred upon the Tax Administration (Administración Tributaria). / Article 66.—Verification and control of sworn declarations (declaraciones juradas). For the verification and control of the sworn declarations (declaraciones juradas), of the number of rooms and the liquidation of the tax, the Minister of Finance, the Costa Rican Tourism Institute (Instituto Costarricense de Turismo) and IMAS may establish cross-checks; and the information provided to any of them may be used as full evidence for payment purposes of this tax. / Article 67.—Serious Infraction. A regulated business that does not provide IMAS with the required information within the deadlines set forth in the law shall incur a very serious infraction; likewise, one that provides false data and does not keep accounting or records, or keeps them with essential flaws or irregularities that negatively affect the tax collection. Incurring this fault shall be sanctioned with an amount three times the financial benefit obtained as a direct consequence of the infraction. / Article 68.—Closure of businesses. IMAS, in its capacity as tax administration (administración tributaria), shall be empowered to order and execute the immediate closure of a business that is delinquent in the payment of this tax for more than two months" / . It can be observed that, basically, the cited norms create the tax in favor of the defendant and charged to motels and establishments of a similar nature, establish the amount of the tax, the taxable event, the method of payment, the sanctions for non-compliance with formal duties or the tax obligation (obligación tributaria), and prescribe the defendant entity's inspection powers. However, none of the referenced articles contain provisions regulating the determination procedure (procedimiento determinativo) alluded to in the preceding whereas clause (considerando). The same occurs with the "Regulation for the Management of Administrative and Judicial Collection against Employers Delinquent in the Tax of Law No. 4760 and Withholding Agents Delinquent in Law No. 5554", in whose Title III regulations proper to an administrative collection procedure are provided (as indicated in the heading), but not those pertaining to the stage of determining the obligation (obligación), because even though the first chapter is titled "Of the determination of taxes not determined by the responsible party," the truth is that upon analyzing the articles, the provisions provided therein refer rather to the tax collection phase, which is easily understood by studying the articles cited below: / "Article 10.- of the Transfer of the determination of the tax obligation (obligación tributaria). The Collection Management Unit (Unidad de Gestión de Cobro) shall transfer to the company a notification communicating the administrative resolution of the tax determination. The notification must be delivered to the company's fiscal domicile, and must contain the complete text of the administrative resolution determining the tax. The statement of account of the corresponding operation shall form an integral part of the respective resolution, which shall contain at least the amount, surcharges, and months owed by the obligor or withholding agent. / Article 11.- Of the requirements of the resolution. Every resolution issued for administrative collection or determination of delinquent taxes must comply with at least the following requirements: a) Express indication of the tax owed and the period to which it corresponds, b) Establish the elements for determining the respective tax obligation (obligación tributaria). c) Determination of the amounts payable for taxes, interest, and fines. d) Indication of the administrative remedies available for the resolution. e) Statement of the place and date of issuance of the resolution. f) Name and signature of the official legally authorized to resolve. / Article 12.- of the administrative resolution. Once the respective remedies have been filed, the official responsible for the Collection Management Unit must resolve the claim within a term of eight business days from its receipt, ruling on each of the aspects contested by the debtor of the tax obligation (obligación tributaria). The appeal remedy shall be transferred to the General Management (gerencia General) of IMAS, so that it may issue a resolution within fifteen business days after its notification. / Article 13.- Of the issuance of the certification of the amount owed. Once the appeal remedy has been resolved, or if the company did not object within the established term, the Collection Management Unit shall proceed to issue a certification of the amount owed in order to proceed with administrative and Judicial collection." / The absence of a determination procedure (procedimiento determinativo) is denoted here, because this goes beyond the mere declaration of the existence and amount of a tax obligation (obligación tributaria), since the latter constitutes only the culmination of said procedure, in which, and as already indicated, the adversarial process must previously occur, and the party (the taxpayer), must have the opportunity to offer exculpatory evidence, just as indicated in article 144 of the Code of Norms and Procedures (Código de Normas y Procedimientos) to which we have referred in the preceding whereas clause (considerando), and whose first paragraph states: "Article 144.- Initial hearing (Vista). To carry out the determination cited in article 124 of this Code, one must begin by transferring to the taxpayer the observations to the charges that are formulated and, where appropriate, the infractions that are estimated to have been committed, as well as the respective sanctions inherent to the process of determining the tax obligation (obligación tributaria) beforehand; the acting bodies of the Administration must propose the corresponding regularization to the passive subject.". Unlike this numeral, in the transcribed regulatory provisions, the procedure begins with the determination act (which is actually an administrative collection), without the possibility that the arguments and evidence that the administered party may propose are previously considered as a result of the notification of a transfer of charges. Immediately thereafter, it proceeds to the appeals phase, which does not, in this case, compensate for the initial stage indicated".

All of which is made evident in the procedure carried out in the case under review, which substitutes the determinative procedure with a collection action (gestión de cobro), as observed in the notification served to the plaintiff, which not only is titled as such (as "COLLECTION ACTION" – "GESTIÓN DE COBRO"), but also in its heading indicates: " THIS ADMINISTRATIVE INSTANCE PROCEEDS TO ISSUE THE FOLLOWING RESOLUTION OF ADMINISTRATIVE COLLECTION OF TAX UNDER LAW 8343 AND OWED BY: MOTEL EDEN". , and in whose operative part states: "the obligor is summoned: To appear before this administrative instance within the term of ten business days following the day of notification of this resolution, in order to verify the payment of the determined debt, or failing which, the case file will be immediately referred for JUDICIAL COLLECTION and the IMMEDIATE CLOSURE OF THE BUSINESS will be executed...". It is evident then, not only that the special regulation referred to by the representative of the defendant Institute regulates matters pertaining to substantive law (the setting of the tax, its amount, and others already indicated), and those concerning the tax collection phase, being devoid of references to the determinative procedure, but it is also notorious that this circumstance obliges the defendant to use the provisions set forth for that purpose in the Code of Tax Standards and Procedures, which was not done in this case, as it is evident in the case record that, as mentioned before, it actually began with an administrative collection, omitting due process, by virtue of which, the contested act becomes absolutely null. On this matter, the Constitutional Chamber of the Supreme Court of Justice has stated: / "Likewise, it should be noted that this Chamber has already ruled on the constitutionality of the administration's power to certify in municipal tax matters (judgment number 3930-95 of fifteen hours on July twenty-seventh, nineteen ninety-five), emphasizing the administration's obligation to respect the rights that the legal system grants to anyone subject to an administrative procedure that culminates with the establishment of an economic obligation. IV. The reasonableness of the norms whose constitutionality is questioned derives from the fact that the power granted to the public administration to issue an executive title with executory force is based on an ordinary administrative procedure, ... these principles and guarantees derive, in general, from Articles 39 and 41 of the Political Constitution, and more specifically from the General Law of Public Administration whose procedural principles, due to the special nature of the subject matter they regulate, are mandatory. Among them, according to judgment number 0015-90 of sixteen hours forty-five minutes on January fifth, nineteen ninety of this Chamber, are: / "...a) Notification to the interested party of the nature and purposes of the procedure; b) right to be heard, and opportunity for the interested party to present arguments and produce the evidence deemed pertinent; c) opportunity for the administered party to prepare their allegation, which necessarily includes access to information and administrative records linked to the proceeding in question; d) right of the administered party to be represented and advised by lawyers, technicians, and other qualified persons; e) adequate notification of the decision issued by the Administration and the grounds on which it is based, and f) the right of the interested party to appeal the decision issued...". V. If the ordinary administrative procedure concludes with the determination of liability and the establishment of a liquid and demandable amount, the Administration shall proceed to issue the administrative act... Subsequently, if execution is carried out administratively, in application of the provisions of Articles 204 and 210 of the General Law of Public Administration, the Administration shall proceed to certify the debt, which constitutes an executive title for its execution before the corresponding judicial authority..." (Constitutional Chamber, resolution 247-M-96 of 9:21 hrs. on May 10, 1996). / **VI.- OF THE JOINT INSTITUTE OF SOCIAL AID AS TAX ADMINISTRATION AND OF THE JURISDICTION OF THE ADMINISTRATIVE FISCAL TRIBUNAL:** In Article 68 of Law No. 8343, the character of Tax Administration that the legislator conferred upon the defendant Institute in relation to the tax that this same Law establishes in its favor is expressly set forth, but in addition, this is inferred from the rest of the concerned articles (Articles 63 to 68), in that it orders oversight and collection powers for said entity. The condition of Tax Administration of the defendant Institute, together with the fact that it has its own legal personality (Article 1 of Law No. 4760), and consequently administrative and functional independence, and given the legal nature of the Administrative Fiscal Tribunal, as an organ of the Executive Branch, leads to the conclusion that this Tribunal is not competent to hear on appeal the issues debated herein, since this could only be carried out through improper hierarchical control, which is not expressly established in the Law, by virtue of which this Collegiate Body considers that the appeal must be heard within the same organization of the sued Institution. (...)" (the underline is not from the original).”

“V.- SOBRE EL PROCEDIMIENTO DETERMINATIVO DEL IMAS: Este Tribunal estima valioso transcribir en lo que interesa el voto N° 107-2008 de las trece horas treinta minutos del quince de abril del año dos mil ocho dictado por la Sección Primera de este Tribunal Contencioso, toda vez que se refiere al mismo objeto discutido en el presente litigio: "IV.- DEL PROCEDIMIENTO DETERMINATIVO DE LA OBLIGACIÓN TRIBUTARIA: El punto central que se discute en este asunto se refiere a la aplicación o no por parte del ente demandado, del procedimiento debido en orden a establecer la obligación tributaria que se cobra al actor en los actos impugnados. Dada la naturaleza de los alegatos que ambas partes han planteado es menester indicar que la materia tributaria también está regida por los principios que informan todo procedimiento administrativo, esto es impulso de oficio, búsqueda de la verdad material, defensa y principio de contradictorio básicamente, siendo de carácter fundamental el derecho al debido proceso que implica necesariamente el de ser oído (expresar argumentos) y el de ofrecer prueba. Precisamente la determinación de la obligación tributaria, cuando ésta es el resultado de un acto de la Administración, y no el producto de una autoliquidación voluntaria del contribuyente, es un procedimiento administrativo tributario, y como tal, en su desarrollo deben observarse los principios anteriormente señalados. Así, el acto administrativo de determinación de la obligación tributaria, debe ser el resultado de la realización de una serie de actos tendientes a comprobar si se ha producido o no el hecho imponible y en caso afirmativo, a la cuantificación del adeudo, pero en la ejecución de estas distintas etapas, participa también el administrado, pues como ya se dijo, se trata de un procedimiento administrativo que surge en el marco de una relación jurídica administrativa. En este sentido, el Código de Normas y Procedimientos Tributarios establece una serie de disposiciones que regulan la ejecución de la determinación, y que contemplan desde el inicio de las actuaciones, la participación del sujeto pasivo de esa relación. Concretamente, el artículo 144 del cuerpo normativo citado, inicia el procedimiento con una vista que la Administración Tributaria le otorga al contribuyente sobre las actuaciones realizadas y los cargos formulados, y respecto de los cuales éste tiene la oportunidad de presentar alegatos y prueba de descargo (artículo 145). En relación con la importancia de la vista Carlos María Folco señala: "El Tribunal Fiscal de la Nación se ha referido específicamente a la vista dispuesta en los términos del artículo 17 de la ley 11.683, afirmando que reviste el carácter de requisito fundamental para un correcto ejercicio del derecho de defensa en juicio, garantía del orden jurídico y cuya inobservancia no podría válidamente ser saneada por la existencia de un procedimiento posterior." (FOLCO, Carlos María Procedimiento Tributario. segunda edición. Rubinzai - Culzoni Editores. Buenos Aires, Argentina. 2004, pág. 277.) Se colige entonces que, tal y como lo afirma la actora, previa a la etapa de cobro del tributo, debe producirse una fase determinativa, en la cual se produce el contradictorio y la parte (el contribuyente), tiene la oportunidad de ejercer su defensa, etapa que no es posible equiparar a la de cobro ni sustituir por la etapa recursiva.-. / V.- DE LA NORMATIVA APLICABLE EN EL PROCEDIMIENTO DETERMINATIVO ANALIZADO: Como señala el personero del ente demandado, efectivamente existen en nuestro ordenamiento, una serie de disposiciones de carácter impositivo, que conciernen directamente a ese Instituto, y para el caso que se analiza, interesa citar especialmente la Ley número 5554, de veinte de agosto de mil novecientos setenta y cuatro y la Ley número 83343 (sic), de dieciocho de diciembre del año dos mil dos. En la primera (Ley Nº 5554) se estableció un impuesto a favor del Instituto accionado, a cargo a los moteles, sitios de alojamiento ocasional entre otros, del orden del treinta por ciento del valor de la tarifa fijada para uso de las habitaciones, señalando además que el impuesto se pagaría mensualmente y que el Poder Ejecutivo, mediante reglamento, establecería los medios de control necesarios para una eficiente recaudación. (artículo º1 y º2 de la Ley de comentario). Posteriormente esta normativa fue derogada por la Ley de Contingencia Fiscal Nº 8343, la cual, en lo que interesa, dispuso: / “Artículo 61.— Creación. Créase un impuesto, a favor del Instituto Mixto de Ayuda Social, (IMAS); será pagado por los negocios calificados y autorizados, por dicho Instituto, como moteles, hoteles sin registro, casas de alojamiento ocasional, salas de masaje, "night clubs" con servicio de habitación y similares. Además, se faculta al IMAS para que califique los establecimientos en tres categorías, según el número de habitaciones y la calidad de los servicios complementarios que ofrezcan; asimismo, podrá incluir en esas categorías los establecimientos que, aun cuando tengan registro de hospedaje, lleven a cabo actividades que a juicio del IMAS puedan incluirse en la calificación antes mencionada. Para operar, esos negocios de previo deberán inscribirse y ser calificados por el IMAS, tomando en consideración que no podrán estar ubicados en un radio de quinientos metros de un centro educativo, oficialmente reconocido por el Estado. / Artículo 62.—Monto. El monto del impuesto creado en el artículo anterior será igual al treinta por ciento (30%) del valor de la tarifa fijada para cada uso de cada habitación; no obstante, en ningún caso se pagará un monto menor al equivalente a un uso diario por habitación, excepto en el caso de los negocios que, por sus características, sean calificados en la categoría C, las cuales pagarán una cuota mensual fija. / Se entenderá por uso de habitación, la utilización del bien inmueble destinado al descanso, albergue y la reunión íntima por un plazo determinado, mediante el pago de un precio previamente establecido. Por tal uso, se entenderá la habitación y todos los servicios y accesorios complementarios que formen parte de la factura cobrada, tales como muebles, ropa de cama, baño, paños, jabones y otros artículos de aseo; electricidad, agua, radio y televisión; parqueo de vehículos; tinas, "jacuzzis", baños sauna y similares. Solo se entenderá excluido de este concepto, el servicio y la facturación de restaurante y bar en la habitación. / El impuesto se pagará, mensualmente, con base en meses de treinta días, y de acuerdo con el número de habitaciones de cada establecimiento. / El Poder Ejecutivo, por la vía de reglamento, podrá establecer los medios de control necesarios para garantizar la eficiente recaudación de este impuesto. / Artículo 63.—Pago. Las entidades o personas dueñas de los negocios sujetos a este impuesto deberán depositarlo en la primera semana de cada mes, en el IMAS o en el banco que este designe, en las cabeceras de la provincia y en los cantones fuera del área metropolitana. / Artículo 64.—Multa. El IMAS tiene la obligación de inscribir los negocios a los que se les cobrará el impuesto. La evasión de dichos impuestos será castigada de acuerdo con la normativa tributaria existente. / Artículo 65.—Declaración jurada. Los negocios citados en el artículo 30 de esta Ley estarán obligados a declarar, mensualmente, ante el IMAS el número de habitaciones con que cuentan, sin perjuicio de la verificación que de ese número, efectúen los inspectores del IMAS, quienes tendrán todas las facultades y atribuciones conferidas a la Administración Tributaria. / Artículo 66.—Verificación y control de las declaraciones juradas. Para la verificación y el control de las declaraciones juradas, del número de habitaciones y de la liquidación del impuesto y el ministro de Hacienda, el Instituto Costarricense de Turismo y el IMAS podrán establecer controles cruzados; y la información suministrada ante cualquiera de ellos podrá usarse como plena prueba para efectos de pago de ese impuesto. / Artículo 67.—Infracción grave. Incurrirá en infracción muy grave, el negocio regulado que no suministre al IMAS la información requerida dentro de los plazos señalados en la ley; asimismo, el que suministre datos falsos y no lleve la contabilidad ni los registros, o los lleve con vicios o irregularidades esenciales que afecten negativamente la recaudación del impuesto. Incurrir en esta falta se sancionará con un monto de tres veces el beneficio patrimonial obtenido como consecuencia directa de la infracción. / Artículo 68.—Cierre de negocios. El IMAS, en su condición de administración tributaria, estará facultado para ordenar y ejecutar el cierre inmediato del negocio que se encuentre moroso en el pago de este impuesto durante más de dos meses”. / Puede observarse que, básicamente, las normas citadas crean el impuesto a favor del accionado y a cargo de los moteles y locales de giro similar, establece el monto del tributo, el hecho imponible, la forma de pago, las sanciones con ocasión del incumplimiento de deberes formales o de la obligación tributaria y prescribe las potestades de fiscalización del ente demandado. No obstante, ninguno de los artículos referidos contiene disposiciones que regulen el procedimiento determinativo aludido en el considerando anterior. Lo mismo ocurre con el "Reglamento de Gestión de Cobro Administrativo y Judicial a Patronos Morosos del Tributo de la Ley Nº 4760 y de los Agentes Retenedores Morosos de la Ley Nº 5554", en cuyo Título III se disponen regulaciones propias de un procedimiento de cobro administrativo (tal y como se señala en el encabezado), pero no las atinentes a la etapa de determinación de la obligación, pues a pesar de que el capítulo primero se titula "De la determinación de tributos no determinados por el responsable" , lo cierto es que al analizar el articulado, las normas allí dispuestas se refieren más bien a la fase de cobro del impuesto, lo cual se comprende fácilmente al estudiar los artículos que se citan a continuación: / "Artículo 10.- del Traslado de la determinación de la obligación tributaria. La Unidad de Gestión de Cobro Trasladará a la empresa una notificación en donde se le comunicará la resolución administrativa de la determinación del tributo. La notificación deberá ser entregada en el domicilio fiscal de la empresa, y deberá contar con el texto íntegro de la resolución administrativa en que se determine el tributo. Formará parte integral de la respectiva resolución, el estado de cuenta de la correspondiente operación, el cual deberá contener el menos el monto, recargos meses adeudados por el obligado o agente retenedor. / Artículo 11.- De los requisitos de la resolución. Toda resolución que se realice para el cobro administrativo o determinación de tributos morosos, deberá cumplir al menos los siguientes requisitos: a) Indicación expresa del tributo adeudado y del período al cual corresponde, b) Establecer los elementos de determinación de la respectiva obligación tributaria. c) Determinación de los montos exigibles por concepto de tributos intereses y multas. d) Indicación de los recursos administrativos con que cuenta la resolución. e) Enunciación del lugar y fecha de emisión de la resolución. f) Nombre y firma del funcionario legalmente autorizado para resolver. / Artículo 12.- de la resolución administrativa. Interpuestos los respectivos recursos, el funcionario responsable de la Unidad de Gestión de cobro deberá resolver el reclamo dentro del término de ocho días hábiles a partir de su recibo, pronunciándose respecto de cada uno de los aspectos impugnados por el deudor de la obligación tributaria. Del recurso de apelación se dará traslado ante la gerencia General del IMAS, con el fin de que emita resolución dentro de los quince días hábiles posteriores a su notificación. / Artículo 13.- De la emisión de la certificación de lo adeudado. Una vez resuelto el recurso de apelación, o si la empresa no se opusiere en el término establecido, la Unidad de Gestión de Cobro procederá a emitir certificación de lo adeu dado a efecto de proceder al cobro administrativo y Judicial. " / Se denota aquí la ausencia de un procedimiento determinativo, por cuanto éste va más allá de la mera declaración de la existencia y cuantía de una obligación tributaria, ya que esto último constituye tan solo la culminación de dicho procedimiento, en el cual, y como ya se indicó, previamente debe producirse el contradictorio, y la parte (el contribuyente), debe tener la oportunidad de ofrecer la prueba de descargo, tal y como se señala en el artículo 144 del Código de Normas y Procedimientos sobre el que nos hemos referido en el considerando anterior, y cuyo párrafo primero señala: "Artículo 144.- Vista inicial. Para realizar la determinación citada en el artículo 124 de este Código, debe principiarse trasladándole al contribuyente las observaciones a los cargos que se formulen y, en su caso, las infracciones que se estime que ha cometido, así como las respectivas sanciones inherentes al proceso de determinación de la obligación tributaria de previo, los órganos actuantes de la Administración deberán proponer al sujeto pasivo, la regularización correspondiente.". A diferencia de este numeral, en las disposiciones reglamentarias transcritas, el procedimiento inicia con el acto de determinación (el cual en realidad es un cobro administrativo), sin posibilidad de que con antelación, y como resultado de la notificación de un traslado de cargos, se atiendan los argumentos y prueba que pueda proponer el administrado. Inmediatamente después se pasa a la fase recursiva, la cual no suple en este caso, la etapa inicial señalada. Todo lo cual se pone de manifiesto en el procedimiento llevado a cabo en el asunto bajo examen, el cual sustituye el procedimiento determinativo por una gestión de cobro, tal y como se observa en la notificación practicada a la accionante, la cual no solo se titula de esa forma (como "GESTIÓN DE COBRO"), sino que además en su encabezado indica: " PROCEDE ESTA INSTANCIA ADMINISTRATIVA A EMITIR LA SIGUIENTE RESOLUCIÓN DE COBRO ADMINISTRATIVO DE TRIBUTO DE LA LEY 8343 Y ADEUDADA POR: MOTEL EDEN". , y en cuya parte dispositiva señala: "se emplaza al obligado: Para que dentro del término de diez días hábiles siguientes al día de la notificación de la presente resolución, se presente ante esta instancia administrativa a efecto de verificar el pago de la deuda determinada, o de lo contrario se procederá de inmediato a remitir u expediente a COBRO JUDICIAL y ejecutar el CIERRE INMEDIATO DEL NEGOCIO..." . Es evidente entonces, no sólo que la normativa especial de la que habla el personero del Instituto demandado regula cuestiones propias del derecho sustantivo (la fijación del tributo, su monto y otros ya indicados), y las atinentes a la fase de cobro del tributo, siendo ayuno en lo que se refiere al procedimiento determinativo, pero también es notorio que esta circunstancia obliga al demandado, a utilizar la disposiciones que al efecto dispone el Código de Normas y Procedimientos Tributarios, lo cual no se hizo en este caso, pues consta en autos que, según se mencionó antes, inició en realidad con un cobro administrativo, omitiéndose el proceso debido, en virtud de lo cual, el acto impugnado deviene en absolutamente nulo. Sobre el particular, la Sala Constitucional de la Corte Suprema de Justicia ha señalado: / "Asimismo, cabe señalar que esta Sala ya se ha manifestado sobre la constitucionalidad de la potestad de certificar de la administración en materia tributaria municipal (sentencia número 3930-95 de las quince horas del veintisiete de julio de mil novecientos noventa y cinco), haciendo énfasis en la en la (sic) obligación de la administración de respetar los derechos que el ordenamiento jurídico le otorga a quien se vea sujeto a un procedimiento administrativo que culmine con el establecimiento de una obligación económica. IV. la razonabilidad de las normas cuya constitucionalidad se cuestiona deriva, del hecho, de que, la facultad otorgada a la administración publica para emitir titulo ejecutivo con fuerza ejecutiva tiene como base un procedimiento ordinario administrativo, ... dichos principios y garantías derivan, en general, de los artículos 39 y 41 de la Constitución Política, y más específicamente de la Ley General de la Administración Pública cuyos principios del procedimiento, por la especial naturaleza de la materia que regulan, resultan de acatamiento obligatorio. Dentro de ellos, según la sentencia número 0015-90 de las dieciséis horas cuarenta y cinco minutos del cinco de enero de mil novecientos noventa de esta Sala se encuentran: / "...a) Notificación al interesado del carácter y fines del procedimiento; b) derecho a ser oído, y oportunidad del interesado para presentar los argumentos y producir las pruebas que entienda pertinentes; c) oportunidad para el administrado de preparar su alegación, lo que incluye necesariamente el acceso a la información y a los antecedentes administrativos, vinculados con la gestión de que se trate; ch) derecho de l administrado de hacerse representar y asesorar por abogados, técnicos y otras personas calificadas; d) notificación adecuada de la decisión que dicta la Administración y de los motivos en que ella se funde y e) el derecho del interesado de recurrir la decisión dictada...". V. Si el procedimiento administrativo ordinario concluye con la determinación de responsabilidad y el establecimiento de una cantidad líquida exigible, la Administración procederá a dictar el acto administrativo... Posteriormente, si la ejecución se realiza administrativamente, en aplicación de lo dispuesto en los artículos 204 y 210 de la Ley General de la Administración Pública, la Administración procederá a certificar el adeudo, el cual constituye título ejecutivo para su ejecución ante la autoridad judicial correspondiente..." (Sala Constitucional, resolución 247-M-96 de las 9:21 hrs. De 10 de mayo de 1996). / VI.- DEL INSTITUTO MIXTO DE AYUDA SOCIAL COMO ADMINISTRACIÓN TRIBUTARIA Y DE LA COMPETENCIA DEL TRIBUNAL FISCAL ADMINISTRATIVO: En el artículo 68 de la Ley Nº 8343, se establece expresamente el carácter de Administración Tributaria que el legislador le confirió al Instituto demandado en relación con el impuesto que esta misma Ley dispone a su favor, pero además, ello se colige del resto del articulado concernido (artículos 63 a 68), en cuanto ordena potestades de fiscalización y recaudación a cargo de dicho ente. La condición de Administración Tributaria del Instituto accionado, unido al hecho de que éste cuenta con personalidad jurídica propia (artículo º1 de la Ley Nº 4760 ), y por consiguiente independencia administrativa y funcional, y dada la naturaleza jurídica del Tribunal Fiscal Administrativo, como órgano del Poder Ejecutivo, lleva a concluir que este Tribunal, no resulta competente para conocer en alzada las cuestiones que aquí se debaten, pues ello únicamente podría realizarse por la vía del control jerárquico impropio, el cual no está estima que el recurso de apelación debe ser conocido dentro de la misma organización de la Institución accionada. (...)" (el subrayado no es del original).”