Costa Rica's Legislative Assembly has approved Bill No. 21845, which was published in the 20 March 2020 edition of the Official Gazette as Law No. 9830 - Fiscal Relief for COVID-19.

The law includes a suspension (moratorium) on value added tax (VAT) payments, partial income tax payments, selective consumption tax payments, and import tariff payments normally due in April, May, and June 2020, …