Costa Rica's Ministry of Finance has published Resolution DGT-R-09-2020, which regulates the installment payment relief facility provided for VAT and selective excise tax as part of Law No. 9830 - Fiscal Relief for COVID-19.
The Resolution includes that for taxpayers that will be unable to fulfill their tax payment obligations by the extended 31 December 2020 deadline, a request may by submitted for the payment facility by 15 October 2020. For the request to be considered, the taxpayer must…