The Dominican Republic's Directorate General of Internal Revenue (DGII) has published a draft general norm for public comment on the deferral of the payment of the 1% capital duty for the incorporation of companies. This includes a company may opt to defer the capital duty payment until the deadline for the presentation and payment for the company's first corporate income tax return. The deadline for comment is 5 May 2021 and if no comments are received (that would result in changes), the published draft will constitute the final text of the general norm.