On 23 February 2016, Costa Rica published Resolution No. DGT-R-004-2016, which sets out the requirements for a taxpayer to request the elimination or reduction of advance tax payments. Under Costa Rican tax rules, advance payments are generally due in March, June and September. In order for a taxpayer to eliminate or reduce the required advance tax payments, they must submit the following to their local tax authority: An application form, including the reasoning and legal basis for the request; The legal status of the taxpayer; Proof that the taxpayer's tax obligations have been met; Certified financial statements for previous years...