The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued General Standard (Norm) No. 06-23 of 3 October 2023, which designates certain entities as withholding and collection agents for the tax on the transfer of industrialized goods and services (ITBIS) when involved in transactions using credit cards, debit cards, or other electronic payment instruments, including payment aggregators, electronic payment entities, and certain others. The General Standard provides that such designated entities are required to withhold ITBIS: At a rate of 2% of the amount invoiced when the natural or legal person is registered as a taxpayer with active status...