{"id":1794,"date":"2007-09-07T14:30:33","date_gmt":"2007-09-07T10:30:33","guid":{"rendered":"http:\/\/www.dominicana-online.org\/?p=1794"},"modified":"2018-03-26T20:52:36","modified_gmt":"2018-03-26T20:52:36","slug":"impuestos","status":"publish","type":"page","link":"https:\/\/www.dominicanaonline.org\/en\/ciudadano\/impuestos\/","title":{"rendered":"Taxes in the Dominican Republic"},"content":{"rendered":"<p>The\u00a0Direcci\u00f3n\u00a0General de\u00a0Impuestos\u00a0Internos\u00a0(General Directorate of Internal Taxes; DGII) is\u00a0the institution in charge of the administration and collection of main internal taxes and fees in the Dominican Republic. The\u00a0\u00a0DGII\u00a0was created under\u00a0Law\u00a0166-97,\u00a0which joined\u00a0together\u00a0with\u00a0the\u00a0Direcciones\u00a0Generales\u00a0de\u00a0Rentas\u00a0Internas\u00a0and\u00a0Impuestos\u00a0Sobre\u00a0la\u00a0Renta\u00a0(General Directorates of Internal Income and Taxes on Income).\u00a0On July 19, 2006 Law\u00a0No. 227-06\u00a0was enacted\u00a0which gave functional, proprietary, administrative, and technical autonomy over taxes to the General Directorate of Internal Taxes.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>Official website of\u00a0DGII:\u00a0<a href=\"http:\/\/www.dgii.gov.do\/\" target=\"_blank\">http:\/\/www.dgii.gov.do<\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b><i>Main taxes\u00a0<\/i><\/b>in the Dominican Republic are:<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Income Taxes\u00a0(ISR, for its acronym in Spanish),\u00a0Includes all profits, income, earnings and benefits obtained by individuals, companies and undivided estates for a particular tax period.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Taxes on Transfers of\u00a0Industrial\u00a0Goods and Services\u00a0(ITBIS, for its acronym in Spanish),\u00a0that charges\u00a0the\u00a0transfer 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.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Selective Consumption Tax\u00a0(ISC),\u00a0charges\u00a0the transfer of certain nationally produced goods at the level of manufacture, as well as their importation, in addition to telecommunications services and payments via\u00a0cheques\u00a0or electronic transfers.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Inheritance\u00a0and Gift Tax,\u00a0which charges\u00a0all 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.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Tax on\u00a0Sumptuary Housing and Urban Land Plots (IVSS,\u00a0for its\u00a0acronym\u00a0in Spanish),\u00a0applies 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.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Motor Vehicle Taxes:\u00a0generated 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).<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Casino Tax:\u00a0includes 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.<\/li>\n<\/ul>\n<h3><b>Timeline<\/b><b>\u00a0<\/b>(source: DGII)<\/h3>\n<p>Although the collection of taxes in the Dominican Republic dates back to colonial times, the existence of the country\u2019s administrative body and collector of internal taxes\u00a0has its origins in the year 1935, with the creation\u00a0of\u00a0an Internal Rents Department, which was under the Secretary of Treasury and Public Credit.\u00a0\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>Among\u00a0those taxes administered by the Department were:\u00a0those related to alcohol, patents\u00a0and cigarettes,\u00a0among\u00a0others\u00a0that were incorporated subsequently.\u00a0In the year 1949 it established the first Income Tax through\u00a0Law No. 1927, and from the same law an entity was created that would administrate\u00a0the tax,\u00a0the General Directorate of\u00a0Tax\u00a0on Rent.\u00a0\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In December 1950 the Income Tax was substituted for the Benefits Tax, which meant a change in the name of\u00a0the aforementioned entity to that of the General Directorate on Benefits, officially maintaining that organization\u00a0in charge of administering taxes beginning 1951.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In 1958,\u00a0the General Directorate of Internal Income\u00a0joined with the General Administration of National Goods through the Decree No.\u00a03877,\u00a0creating the General Directorate of Internal Income and National\u00a0Goods.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In April, 1959, the General Tax Directorate was created through Law\u00a0No. 5118.\u00a0This entity was formed through the joining\u00a0of the General Directorate of Internal Income, the General Directorate of Customs and Ports, the General Directorate of Tax on Benefits and the\u00a0General Directorate of Personal\u00a0Identification.\u00a0\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>However, this entity never functioned since\u00a0on October 10, 1959 Law No.\u00a05234 came into effect, which suspended the implementation of Law 5118, that which had formed the General Tax Directorate.\u00a0Thus,\u00a0the laws remained in force which\u00a0created the aforementioned entities.\u00a0\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In January 1962, Decree\u00a07601\u00a0was issued, which\u00a0overturned the unification of the General Directorate of Internal Income and the General Directorate of National Goods, and in May of the same year the law which established the Tax on Benefits was repealed and Law No. 5911 was implemented, which established the Tax on Income and created the General Directorate of Tax on Income.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In 1963, the first General Directorate of Internal Taxes was created, which joined the General Directorates of Taxes on Income and of Internal Income.\u00a0This institution would remain in force until June 1996, when Law 301 laid out that the General Directorates of Taxes on Income and of Internal Income would function independently, in\u00a0accordance to\u00a0their original laws.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>In 1970 the building that would serve as the main headquarters for the General Directorate of Internal Taxes was designed by Architectural Engineer\u00a0Jos\u00e9\u00a0Amable\u00a0Fr\u00f3meta.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>The Independence of the administrative bodies for internal taxes remained in effect until 1997 when the General Directorate of Internal Taxes was created, which was in charge of administration and collection of\u00a0the Dominican Republic\u2019s main internal taxes and fees.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>On July 19, 2006 Law No. 227-06\u00a0was enacted\u00a0which gave functional, proprietary, administrative, and technical autonomy over taxes to the General Directorate of Internal Taxes.\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b>Related Links<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><b>Taxpayer<\/b><b>:\u00a0<\/b><a href=\"http:\/\/www.dgii.gov.do\/contribuyentes\/Paginas\/default.aspx\">http:\/\/www.dgii.gov.do\/contribuyentes\/Paginas\/default.aspx<br \/>\n<\/a>A taxpater\u00a0is any\u00a0physical or\u00a0legal\u00a0person who\u00a0engages in\u00a0economic or work activities that generate\u00a0the payment of a\u00a0tax and\u00a0who takes on a range of formal duties in accordance with the Tax Code and the norms and resolution of the tax authority. Additionally, taxpayers are those people with\u00a0real estate subject to the law.<\/p>\n<p><b>Citizenship<\/b>:\u00a0<a href=\"http:\/\/www.dgii.gov.do\/ciudadania\/Paginas\/default.aspx\">http:\/\/www.dgii.gov.do\/ciudadania\/Paginas\/default.aspx<br \/>\n<\/a>Citizenship is created\u00a0by the joining of citizens\u00a0of a people\u00a0or territory.\u00a0As part of citizenship, people contribute to the State as indirect\u00a0taxpayers, for example, through the payment of the Motor Vehicle Tax\u00a0(Marbete),\u00a0or\u00a0the Real Estate Tax (IPI),\u00a0among others. In this section, one can find information related to the main taxes we contribute as citizens, their requirements\u00a0and where to make them.<\/p>\n<p><b>Tax Information<\/b>:\u00a0<a href=\"http:\/\/www.dgii.gov.do\/informacionTributaria\/Paginas\/default.aspx\">http:\/\/www.dgii.gov.do\/informacionTributaria\/Paginas\/default.aspx<br \/>\n<\/a>In this section, one can find everything about the nature of taxes that the General Directorate of Internal Taxes collects, such as official publications, informative materials and about inquiries for ensuring the timely fulfilment of tax obligations by\u00a0taxpayers.<\/p>\n<p><b>Services and Tools<\/b>:\u00a0<a href=\"http:\/\/www.dgii.gov.do\/servicios\/Paginas\/default.aspx\">http:\/\/www.dgii.gov.do\/servicios\/Paginas\/default.aspx<\/a><\/p>\n<p><b>Tax Legislation<\/b>:\u00a0<a href=\"http:\/\/www.dgii.gov.do\/legislacion\/Paginas\/default.aspx\">http:\/\/www.dgii.gov.do\/legislacion\/Paginas\/default.aspx<\/a><\/p>\n<p><b>Contacts<br \/>\n<\/b><b>Address<\/b><b>:\u00a0<\/b>Av. M\u00e9xico #48, Gazcue, Santo Domingo, Rep\u00fablica Dominicana. C\u00f3digo Postal 10204<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\"><br \/>\n<\/span><b>Central\u00a0<\/b><b>Phone<\/b><b>:<\/b>\u00a0 809-689-2181, 809-331-2181 y desde el interior sin cargos 1-809-200-6160<br \/>\n<b>Complaints<\/b><b>\u00a0<\/b><b>hotline<\/b>: 809-689-0131<br \/>\n<b>Contact Center<\/b>: 809-689-3444 y desde el interior sin cargos 1-809-200-6060<br \/>\n<b>Information<\/b><b>\u00a0<\/b><b>Kiosk<\/b>: John F. Kennedy Esq.\u00a0Bienvenido\u00a0G. Gautier. Centro\u00a0Comercial\u00a0Galeria\u00a0360<\/p>\n<blockquote><p><b>Did you know<\/b><b>?<\/b><b>\u00a0<\/b>Upon\u00a0formalizing\u00a0your business, you will be able to gain\u00a0access to new markets, financial and business opportunities as you had never imagined. The DGII introduced a new\u00a0formalization system for businesses, which is very fast and easy to use.\u00a0Through\u00a0<b>Formal\u00edzate<\/b>\u00a0you will gain access to a simplified process of business formalization.\u00a0<b>Formal\u00edzate<\/b>\u00a0brings together the main institutions for the process of business formalization on one platform.\u00a0<a href=\"http:\/\/www.formalizate.gob.do\/\" target=\"_blank\">http:\/\/www.formalizate.gob.do<\/a><\/p><\/blockquote>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The\u00a0Direcci\u00f3n\u00a0General de\u00a0Impuestos\u00a0Internos\u00a0(General Directorate of Internal Taxes; DGII) is\u00a0the institution in charge of the administration and collection of main internal taxes and fees in the Dominican Republic. The\u00a0\u00a0DGII\u00a0was created under\u00a0Law\u00a0166-97,\u00a0which joined\u00a0together\u00a0with\u00a0the\u00a0Direcciones\u00a0Generales\u00a0de\u00a0Rentas\u00a0Internas\u00a0and\u00a0Impuestos\u00a0Sobre\u00a0la\u00a0Renta\u00a0(General Directorates of Internal Income and Taxes on Income).\u00a0On July 19, 2006 Law\u00a0No. 227-06\u00a0was enacted\u00a0which gave functional, proprietary, administrative, and technical autonomy over taxes to the &hellip; <a href=\"https:\/\/www.dominicanaonline.org\/en\/ciudadano\/impuestos\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Taxes in the Dominican Republic&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4532,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-1794","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/pages\/1794"}],"collection":[{"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/comments?post=1794"}],"version-history":[{"count":5,"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/pages\/1794\/revisions"}],"predecessor-version":[{"id":9852,"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/pages\/1794\/revisions\/9852"}],"up":[{"embeddable":true,"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/pages\/4532"}],"wp:attachment":[{"href":"https:\/\/www.dominicanaonline.org\/en\/wp-json\/wp\/v2\/media?parent=1794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}