Dominican Republic Extends Exemptions for Agricultural Sector in 2025

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 01-2025 of 24 January 2025 on the application of exemptions for the agricultural sector. This provides that the exemptions provided for the agricultural sector under General Rule No. 01-2008 are extended for 2025, including exemptions from the payment of advance income tax (ISR), the payment of asset tax, and the payment of withholding tax on payments made by the State to taxpayers i…