Costa Rica's Ministry of Finance has reduced the interest rate for late tax payments and refunds of overpayments to 12.11% (from 13.16%). The rate is based on the average commercial lending rate of Costa Rica's national banks, limited to a cap equal to the Central Bank rate (currently 5.80%) plus 10%. The change is made via Resolution DGH-054-2019 and DGA-230-2019, published in the 19 Septembe…