The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 01-2023 of 5 January 2023 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 2023, 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. It is noted that the extension of the exemptions for 2023 is provided due to the impacts of COVID-19,...