On 25 August 2014, Resolution DGT-R-035-2014 was published in Costa Rica's Official Gazette which introduces the requirement that financial entities processing payments for services related to Financial products must withhold 2% of the amount paid to the beneficiaries. Services payments subject to withholding include any service required to purchase a financial product. Resolution DGT-R-036-2014, published the same date, introduces the requirement that financial entities processing  credit or debit card payments must withhold 2% of the amounts paid, credited or made available to beneficiaries in any other form. The 2% withholding tax for both financial product related service payments and credit or...