Costa Rica has published Resolution RES-DGH-085-2018 in the 11 February 2019 edition of the Official Gazette. The resolution provides that the minimum liability amount for the initiation of judicial collection proceedings is set at one base salary. This applies in respect of customs, tax, and non-tax debts in favor of the State for both individuals and companies. The base salary amount for a year is generally set in November in the prior year. For 2019, the base salary was set at CRC 446,200. As such, any debt exceeding that amount may be subject to judicial proceedings for collection. The resolution...