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Costa Rican Government enacts law to mitigate tax and economic impact of COVID-19

Consumption tax measures

The law grants a consumption tax deferral to taxpayers that are registered as taxpayers with the Tax Registry maintained by the tax authorities. Taxpayers that take advantage of the deferral will have to pay the consumption tax for the months covered by the deferral by 31 December 2020. Interest and penalties will not be imposed on the deferred payments.

Source: EY