Costa Rica's General Directorate of Taxation has issued Resolution No. DGT-R-40-2019, which was published in the Official Gazette on 12 August 2019 and provides that certain taxpayers that were required to submit returns and pay tax electronically via the Digital Tax portal (Tributación Digital) are now required to submit returns and pay tax via the Virtual Tax Administration portal (Administración Tributaria Virtual - ATV). This includes: Taxpayers covered by Resolution No. DGT-09-09 of 19 June 2009 - Large Taxpayers and Large Territorial Taxpayers; and Taxpayers covered by Resolution No. DGT-032-09 of 22 October 2009 - Taxpayers subject to Selective Consumption...