Taxpayers in the Dominican Republic that are obligated to file country-by-country reports for fiscal year 2023 must now do so by 31 January 2025.  Taxpayers covered by the Country-by-Country Report (CbCR) obligation will now have until 31 January 2025 to submit the CbCR for fiscal year (FY) 2023. On 31 December 2024, the Tax Administration issued a statement through Notice 26-24 announcing the extension for taxpayers covered by the CbCR obligations for FY 2023.BackgroundThe provisions established in General Norm 08-2021 apply to taxpayers that are the Ultimate Parent Entity (UPE) or Constituent Entity (CE) of a Multinational Group (MNE Group)...