Costa Rica Publishes Resolution for Alternate Tax Period
On 18 September 2015, Costa Rica published resolution DGT-R-27-2015 in the Official Gazette. The resolution regulates the implementation of an optional alternate calendar tax year (1 Jan to 31 Dec) for certain qualifying taxpayers. Costa Rica's standard tax year is 1 October to 30 September.
Taxpayers that are eligible for the alternate tax year include:
- Public institutions that are obliged …