The Tax Administrative Court will close on November 2 and suspend deadlines
Agreement 037-2026 extends to the full day the closure the Executive set from 1:00 p.m. and makes up the hours with additional work on five days in October.
The Tax Administrative Court (TAT) published in Official Gazette No. 30642-A of October 26, 2026 Agreement 037-2026, adopted on October 20, 2026 by its three judges, Luz Eleida Echeverría Alvarado de Mafla, Elías Solís González and Yaribeth González Ramírez. The agreement orders the Court to close on Monday, November 2, 2026, All Souls' Day, and suspends that day the deadlines in the proceedings before it.
According to its recitals, the TAT relies on Executive Decree 26 of October 15, 2026, published in Official Gazette No. 30635-B, which ordered the closure of public and municipal offices that day from 1:00 p.m. and, in its Article 6, the suspension of deadlines in administrative proceedings for the entire day. The Court also invokes Article 23 of the Tax Procedure Code, under which deadlines counted in days or hours are suspended on the days the office must remain totally or partially closed.
The operative part has three points. The first orders the closure of the Court on November 2, without limiting it to the afternoon, so the TAT will not open that day. The second suspends the deadlines in proceedings before the Court that same day. The third makes up the five working hours of November 2 with one additional hour on October 22, 23, 26, 27 and 28, through a schedule of 7:30 a.m. to 4:00 p.m. and a lunch break reduced to thirty minutes.
For taxpayers, tax lawyers and advisers with appeals or filings pending before the TAT, the practical effect is on the calendar. A deadline running on those dates will not count November 2, which could push back by one day the due date of filings scheduled for early November. The measure does not change the merits of any case or the deadlines before the General Directorate of Revenue, which are governed by their own rules.
The decision is already in effect, because it was adopted by the full court and published in the Official Gazette. It is up to each party to recalculate its deadlines under Article 23 of the Tax Procedure Code. The TAT adopted a similar suspension through Agreement 036-2026, for the day of October 9 after the earthquake. Nexo Capital will follow the calendar measures that tax institutions adopt for the rest of the year.
Research assisted by Sentinel, with editorial verification of official sources. Discover Legislat.ai