On 8 October 2020, the Dominican Tax Authority (DGII) published General Rule 05-20, which provides implementation of tax amnesty and facility on tax compliances. According to the tax amnesty measures, taxpayers will be allowed to pay an amount equal to 3.5% of the average net operating income declared during the years 2017, 2018, 2019 to settle their tax liabilities. A single payment equal to 70% of the corresponding tax liability could be settled under tax appeal.
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