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Dominican Republic Provides Additional Advance Tax Payment Relief

23 June 2021

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Approved Changes

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Dominican Rep

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Resolution No. DDG- AR1-2021-00006, 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 May and June 2021 for micro and small businesses, defined as businesses whose income for the 2020 fiscal year did not exceed DOP 61,553,187.51. Businesses not meeting the income condition may request a total or partial exemption if they have experienced a significant reduction of income during the course of 2021 as compared to 2019. An exemption from advance...