On 23 March 2020, the Tax Authority (DGII) implemented tax measures for providing tax relief during the COVID-19 outbreak. This includes:

  • Due date for submitting and paying obligations regarding income tax and the simplified tax regime is to be extended up to 30 April 2020 or 29 May 2020 and it depends on the type of tax.
  • This measures allow taxpayers to pay the additional tax in four installments.
  • Individuals and legal entities are exempted from the Advance Payment on their income tax for the March 2020 tax period that expires on April 15, 2020.
  • This also allows installment payments of value added tax due on February 2020.
  • It provides relief from penalties and interest for taxpayers with outstanding tax obligations.
  • Ceasing the corresponding rates from advanced pricing agreements (APAs) for the hospitality industry on temporary basis.