Resolution DGT-R-036-2014, published On 25 August 2014, introduced the requirement that financial entities processing  credit or debit card payments must withhold 2% of the amounts paid, credited or made available to beneficiaries in any other form. The 2% withholding was set to apply from 1 October 2014, but was delayed to 1 November 2014, and was subsequently delayed to 1 December 2014 according to Resolution DGT-R-044-2014 published in the Official Gazette on 30 October 2014. The application of the tax has now been delayed indefinitely due to an injunction issued by Costa Rica's Administrative Court. The injunction was issued as the...