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Dominican Republic Improves Monthly Withholding Tax Form

17 October 2023

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Approved Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued Notice 21-23 of 3 October 2023 on improvements to Form IR-17 for the monthly declaration and/or payment of other withholdings and complementary remuneration, including changes to improve the submission process and to mitigate the erosion of the tax base and the transfer of profits. In this respect, an annex has been included for withholding subject to international conventions or agreements (tax treaties). The improved Form IR-17 is to be used for September 2023 and subsequent periods.