The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 03-2021 of 18 May 2021 on the application of exemptions for the agricultural sector. This provides that the exemptions provided for the agricultural sector under General Rule No. 01-2008 are extended for 2021, including exemptions from the payment of advance income tax (ISR), the payment of asset tax, and the payment of withholding tax on payments made by the State to taxpayers in the agricultural sector. The extension of the exemptions for 2021 is partially provided due to the impacts of COVID-19, although the exemptions...