Costa Rica's Ministry of Finance has announced the submission of a draft bill in the Legislative Assembly that includes Tax Payment Relief as part of government actions to Mitigate Adverse Effects of the Coronavirus. This includes a suspension (moratorium) on value added tax payments, partial income tax payments, selective consumption tax payments, and import tariff payments normally due in April, May, and June 2020, which may be further extended by the president to 31 July 2020. Taxpayers will have until 31 December 2020 to make up their payments, without interest or penalties for administrative infractions related to late payment. Although...