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 average; Declare 10% or more of their total income as exempt; or Made asset acquisitions during the audit period that are inconsistent with the income declared. The resolution also sets out the...