Taxes that must be paid to the Directorate General for Internal Taxes (DGII)

Income Tax (ISR)
Includes all profits, income, earnings and benefits obtained by individuals, companies and undivided estates for a particular tax period.
Legal Basis: Law 11-92 d/f 16/5/92.
Documents (PDF):

• Income Tax (ISR)
• Income Tax for individuals
• Income Tax Deductions
• Complementary Payments
• Settlement, advanced payments
• Tax Code. Section relating to Income Tax

Tax on the Transfer of Industrial Goods and Services (ITBIS)
Includes the transfer and the importing of industrialized goods and the supply of communication services (telephony, radio, fax), cable and closed circuit television, bars, restaurants, nightclubs, discotheques, cafes, hotels, motels, hotel apartments, florists and hiring service including vehicles and equipment.
Documents (PDF):

• Tax code
• Refunds and Compensation requests
• Tax Code. Part ITEBIS

Selective Consumption Tax (ISC)
Includes the transfer of certain nationally produced goods at the level of manufacture, as well as their importation, in addition to telecommunications services and payments via cheques or electronic transfers.
Documents (PDF):

• Selective Consumption Tax (ISC)
• Tax Code. Part ISC

Inheritance and Gift Tax
Includes all transfer of property or possessions due to death or as a donation. Within 30 days of the event of death. Extensions are granted for the presentation of the Notarized Declaration for up to 105 days, so that the taxpayer can complete the documentation required for registration.
Documents (PDF):

• Inheritance and Gift Taxes
• Guide to Inheritance Tax

Taxes on Sumptuary Housing and Urban Land Plots (IVSS)
This applies to dwellings (houses and apartments) and plots of land located in urban areas where no construction has yet taken place, or where construction only occupies 30% of the land. 

Documents (PDF):

• Tax on Sumptuary Housing and Urban Land Plots (IVSS)
• Guide to Tax on Sumptuary Housing and Urban Land Plots (IVSS)

Motor Vehicle Tax
These are generated through vehicle registration, number plates, transit, modifications to registration due to a change in ownership, color, or due to a request for a duplicate copy of the certificate of ownership (registration).
Legal Basis: Law 241 d/f 9/11/67, Law 56-89 d/f 3/7/89, Decree 178-94 d/f 17/6/94. Decree 3798 d/f 4/2/98.
Document (PDF):

• Motor Vehicle Transactions

Taxes on Casinos
This includes the operations of legally established casinos, in correlation with its geographical location and the number of tables in operations. The requirements and regulation regarding the set-up and operation of such establishments are contained in Laws 351 of August 6th 1964 and 24/98 of February 4th 1998.
Conditional Property Sales Taxes
Within this sales system the right of ownership is only acquired upon payment of the total price of the product and all conditions stipulated in the contract have been fulfilled.
Documents (PDF):

• Tax on Conditional Property Sales
• Guide to Tax on Conditional Property Sales

*Note: please bear in mind that the percentages and the base tax rate of many of these taxes may be subject to change.
Information

• Companies Constitution

Directorate General for Internal Taxes
Av. México #48, Santo Domingo, Rep. Dom.
Main Switchboard (809) 689-2181, Ext: 3444
Recorded Information: (809) 689-DGII (3444)
Complaints and Suggestions: (809) 689-0131 y 1-200-0131
E-mail: informacion@dgii.gov.do