The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Resolution No. DDG- AR1-2021-00001, which provides additional tax relief in response to the COVID-19 pandemic.
The relief includes an exemption from monthly advance income tax payments corresponding to the periods January to April 2021 for micro and small businesses, defined as businesses whose income for the 2019 fiscal year did not exceed DOP 58,314,600. Businesses not meeting the income condition may re…