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Dominican Republic Consulting on General Rule for Tax Litigation Reduction and Payment Facilities

25 March 2025

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Proposed Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has launched a public consultation on a draft general rule for tax litigation reduction and payment facilities. This includes a temporary, 12-month special tax treatment offering payment facilities for taxpayers with tax debts of any kind in jurisdictional review, as well as those under desk audit procedures and those with capital gains tax obligations. The draft outlines eligibility criteria, application procedures, required documentation, and the calculation methods for capital gains, intending to streamline tax collection and encourage taxpayers to settle their liabilities by offering discounts on surcharges and penalties. The deadline...