The Dominican Republic's General Directorate of Internal Taxes (DGII) has opened a public consultation on draft rules setting out the procedures, requirements and conditions for the temporary tax amnesty introduced under Article 8 of Law No. 30-26 on Tax Reform.
The Dominican Republic’s General Directorate of Internal Taxes (DGII) launched a public consultation on 14 July 2026 on a draft General Rule establishing the procedures, requirements and conditions for applying the temporary tax amnesty introduced by Article 8 of Law No. 30-26 on Tax Reform.
The draft General Rule outlines the application process, eligibility requirements, payment options and administrative procedures for taxpayers seeking relief under the temporary amnesty.
The consultation will remain open until 15 September 2026.
Scope of the amnesty
The proposed rules would apply to individuals, legal entities, estates and entities without legal personality.
The temporary tax amnesty would cover all types of taxes, regardless of the fiscal period, including:
- Tax debts under administrative or judicial appeal at the time Law No. 30-26 entered into force.
- Delinquent debts that have become final and irrevocable (res judicata).
- Tax liabilities arising from omitted tax declarations.
- Certain specific liabilities, including real estate and motor vehicle transfer taxes, inheritance taxes where the death occurred before the law entered into force, and unpaid income tax advance payments.
Application requirements
Taxpayers would be required to submit their applications by 31 December 2026 through the DGII Virtual Office (OFV) or in person at local tax offices using the “Solicitudes de Pago AmnistÃa Ley núm. 30-26” form.
For debts that are currently under administrative or judicial appeal, applicants would have to formally withdraw those proceedings before qualifying for the amnesty.
Payment conditions
Under the draft rules, taxpayers would generally be required to pay the principal tax liability together with a limited amount of interest and penalties.
For debts under appeal, settlement would consist of a single payment of the tax due plus up to one year of interest.
For delinquent debts and liabilities arising from omitted declarations, taxpayers would pay the principal tax together with up to one year of late-payment surcharges and interest.
Payment options
Accepted applicants could either make a single payment or choose an instalment arrangement.
A full payment would have to be made within three calendar days after the DGII notifies the taxpayer that the application has been accepted.
Alternatively, taxpayers could make an initial payment followed by equal monthly instalments over a period of up to 12 months. Interest would apply to the instalments, and failure to pay three consecutive monthly instalments would result in the loss of the amnesty benefits.
Administrative procedure
The DGII would have up to 30 business days to issue a decision accepting or rejecting an application. If no decision is issued within that period, the application would be deemed rejected under the principle of negative administrative silence.
The consultation on the draft General Rule will remain open until 15 September 2026, after which the DGII is expected to consider stakeholder feedback before finalising the implementation rules for the temporary tax amnesty.
