On 5 February 2016, Resolution Nº DGT-R-01-2016 was published in Costa Rica's Official Gazette. The resolution sets out the audit targets for 2016, which include taxpayers that:

• Have a ratio of net taxable income to gross income that is lower than the industry average;
• Declare nil taxable income or loss for the year;
• Have a ratio of output VAT to input VAT that is lower than the industry avera…