Costa Rica's Ministry of Finance has published Resolution DGT-R-09-2020, which regulates the installment payment relief facility provided for VAT and selective excise tax as part of Law No. 9830 - Fiscal Relief for COVID-19. The Resolution includes that for taxpayers that will be unable to fulfill their tax payment obligations by the extended 31 December 2020 deadline, a request may by submitted for the payment facility by 15 October 2020. For the request to be considered, the taxpayer must be up to date on all other formal and material obligations before the tax administration at the time the request is...