Costa Rica has published Resolution DGT-R-30-2020, which provides the selection criteria for the 2021 annual audit plan. The resolution provides that, in addition to the criteria established by the regulation on taxpayer selection for examination, the focus for audits in 2021 include the taxpayers in the following sectors and economic activities:
- Agriculture, livestock, hunting, forestry, and fishing;
- Exploitation of mines and quarries;
- Manufacturing industries;
- Supply of electricity, gas, …