Costa Rica's Ministry of Finance has increased the interest rate for late advance tax payments and refunds of overpayments from 12.80% to 13.73%. The rate is based on the average commercial lending rate of Costa Rica's national banks and is effective from 1 April 2018. The change is made via Resolution DGH-017-2018 and DGA-DGT-008-2018, published in the 16 March 2018 edition of the Official Ga…