Costa Rica has published Resolution No. DGT-R-36-2019 in the Official Gazette, which establishes the new procedure and form for VAT returns; Form D104 - Declaration of Value Added Tax. The new form is required for Costa Rica's new VAT system, which replaced the prior sales tax system with effect from 1 July 2019 ({News-2019-06-14/A/3-previous coverage}). The form is available via the virtual tax administration system (Administración Tributaria Virtual) and must be submitted electronically. I…