The Ministry of Finance of the Dominican Republic has announced the enactment of the Complementary Budget Law (Law No. 222-20), which entered into force on 8 September 2020 and includes measures to mitigate the crisis caused by the COVID-19 pandemic. With regard to taxation, the main measures are for tax settlement, including: an option to close the 2017, 2018, and 2019 tax years from any further audit through the payment of a 3.5% special tax (plus a 2% special revaluation tax) on the average net operating income declared for tax purposes for the three tax years; a settlement facility for...