On 18 September 2015, Costa Rica published resolution DGT-R-27-2015 in the Official Gazette. The resolution regulates the implementation of an optional alternate calendar tax year (1 Jan to 31 Dec) for certain qualifying taxpayers. Costa Rica's standard tax year is 1 October to 30 September. Taxpayers that are eligible for the alternate tax year include: Public institutions that are obliged to set their budget period between 1 January and 31 December; National airlines and related companies; Institutions obliged to prepare financial statements following the calendar year, including political parties, religious institutions, cooperatives, and others; Certain financial and securities trading entities;...