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Dominican Republic Provides Second Deadline Extension for CbC Report Submission

01 October 2024

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Approved Changes

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Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Notice 16-2024 of 30 August 2024 on the second extension of the deadline for the submission of Country-by-Country (CbC) reports. The Notice provides that the deadline for submitting CbC reports corresponding to the 2022 fiscal year is extended to 31 January 2025. The deadline was previously extended to 30 August 2024. The CbC reporting requirement applies from the 2022 fiscal year for MNE groups meeting a consolidated group revenue threshold of DOP 38.8 billion in the previous year. The standard deadline for CbC reports is within 12 months following...