Costa Rica's Ministry of Finance has published Resolution DGT-R-016-2021, providing new guidelines on the procedures for requesting a special tax year (period), considering Costa Rica's change in the standard tax year from the 12-month period 1 October to 30 September, to the 12-month period 1 January to 31 December. The Resolution provides that taxpayers may request a special income tax year that, subject to certain conditions, may include any 12-month period beginning the first day of any …