On 14 March 2020, the Costa Rican Government announced steps it plans to take to mitigate the social and economic impact of the COVID-19 outbreak. These steps include a moratorium for taxes incurred from 1 April 2020 to 30 June 2020. Under the moratorium, taxpayers would have until 31 December 2020 to pay those taxes without the imposition penalties and interest. The Government could extend the mo…