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Taxpayers in Costa Rica who have reported losses or zero profits on recent Corporate Income Tax returns will likely be required to provide detailed information to the Tax Authority.Due to a 2018 Constitutional Chamber of the Supreme Court decision, the names of companies that reported losses or zero profits in the last 10 years became public.The Tax Authority may request audited financial statements and in-person interviews with legal representatives and company owners.Taxpayers who have reported losses or zero profits on their Corporate Income Tax returns for Fiscal Year 2022 in Costa Rica should be prepared for interactions with the Tax...