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Dominican Republic filing deadline approaches for Country-by-Country Report

03 May 2024

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Tax Alerts, Legislation & Policy, Na...

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Dominican Rep

The deadline for filing the Country-by-Country Report (CbCR) in the Dominican Republic is 31 May 2024.BackgroundIn October 2021, the Dominican Republic's Tax Administration (DGII) released the General Norm 08-2021 on the CbCR. Further, on 12 January 2024, the DGII released Notice 01-24, announcing that the portal on the DGII website is available for filing of the CbCR.ScopeThe provisions established in General Norm 08-2021 apply to taxpayers who are the Ultimate Parent Entity (UPE), or Constituent Entity of a Multinational Group (MNE Group) who are tax residents in the Dominican Republic and have consolidated annual revenue equal to or higher than...