Costa Rica's Ministry of Finance has increased the interest rate for late tax payments and refunds of overpayments to 13.16%. The rate is based on the average commercial lending rate of Costa Rica's national banks and is effective from 1 April 2019. The change is made via Resolution DGH-016-2019 and DGA-DGT-008-2019, published in the 27 March 2019 edition of the Official Gazette.