The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Resolution No. DDG- AR1-2020-00001 of 27 August 2020, 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 August to December 2020 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 request a total or partial exemption if they have experienced a significant reduction of income in 2020 compared to 2019. Further, the exemption is...