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The Continuous Transaction Controls (CTC) model under consideration is similar to the one in Chile: Dominican taxpayers will have to “clear” an e-invoice with the Tax Authority by submitting it in an XML format with the electronic certificate to the Authority. Whether the invoice has to be approved by the Tax Authority before or shortly after being sent to the customer is not clarified yet. The next step from the supplier’s side would be sending the invoice to the buyer in a non-regulated format. Prior to the invoice exchange, the trading parties would need to agree on the invoice...