Costa Rica has published Resolution DGT-R-34-2021, which provides the selection criteria for the 2022 annual audit plan. The resolution provides that, in addition to the criteria established by the regulation on taxpayer selection for examination, the focus for audits in 2022 include the taxpayers in the following sectors and economic activities: 1. Agriculture, livestock, hunting, fishing, and forestry; 2. Exploitation of mines and quarries; 3. Manufacturing industries; 4. Supply of electricity, gas, and water; 5. Construction; 6. Wholesale and retail trade; 7. Transportation and storage; 8. Hotels and restaurants; 9. Betting, gambling, casino, and slot machine operation centers; 10. Information...