Costa Rica has published Resolution DGT-R-018-2018 in the 12 April 2018 edition of the Official Gazette (found under various documents - documentos varios). The resolution updates the criteria for the classification of a taxpayer as a Large Taxpayer or Large Territorial Taxpayer, as well as certain related rules, including the mandatory use of electronic forms for tax purposes by taxpayers classified as large.
The resolution provides that a taxpayer will be classified as a Large Taxpayer if…