Costa Rica published Resolution No. DGT-R-07-2018 in the 22 February 2018 edition of the Official Gazette. The Resolution replaces Resolution No. DGT-R-004-2016 ({News-2016-03-04/A/2-previous coverage}), setting out the procedure for a taxpayer to request the elimination or reduction of advance tax payments in cases where a taxpayer foresees losses for the fiscal period. Advance payments are generally due in March, June, and September and must total 75% of the corporate income tax due with respect to the previous tax year or 75% of the average corporate income tax due with respect to the previous 3 tax years, whichever is greater. Taxpayers...