Costa Rica's Ministry of Finance has issued Resolution No. MH-DGT-RES-0002-2024 of 7 February 2024, which was published in the Official Gazette on 15 February 2024. The resolution introduces new requirements for the submission of audited financial statements by taxpayers classified as "Large National Taxpayers" that declare a tax liability equal to zero or a negative tax base (loss) in a given tax period. Previously, audited financial statements only needed to be submitted following a request by the tax authority. Under the new requirements, large taxpayers that declare a tax liability equal to zero or a negative tax base are required...