Costa Rica's Ministry of Finance has increased the interest rate for late tax payments and refunds of overpayments to 12.20% (from 12.11%). The rate is based on the average commercial lending rate of Costa Rica's national banks and is effective from 1 April 2020. The change is made via Resolution DGH-013-2020 y DGA-066-2020, published in the 3 March 2020 edition of the Official Gazette.