The rules establish eligibility, application procedures and payment terms for the amnesty under Law No. 30-26, with applications due by 31 December 2026.
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has set out the procedures, requirements and conditions for the transitory tax amnesty under Article 8 of Law No. 30-26, known as the Fiscal Reform Law. Issued on 28 October 2026, General Rule No. 04-26 requires applications to be filed on or before 31 December 2026.
Who can apply
Individuals, legal entities, entities without legal personality and undivided estates are eligible.
Eligible debts
The amnesty covers:
- tax assessments under administrative reconsideration or judicial appeal when the law came into force;
- firm, unappealable debts, where the appeal deadline expired or an irrevocable court ruling was issued;
- tax debts determined ex officio for omitted tax returns covering non-prescribed tax periods; and
- debts from real estate and motor vehicle transfers, estate tax declarations filed before the law took effect, and late-payment surcharges on Income Tax advances.
How to apply
Applications can be submitted through the Virtual Office (OFV) or in person at a local DGII office. They must identify the taxpayer, the debt types and tax periods, and the chosen payment option.
If a filing is incomplete, the DGII will request correction. Taxpayers have 30 business days to complete it without losing the original filing date. The DGII must issue a reasoned resolution accepting or rejecting an application within 45 business days of receipt.
Taxpayers with contested debts must unconditionally waive all pending administrative and judicial claims. For reconsideration appeals, this means signing the official DGII withdrawal form. For judicial appeals, taxpayers must submit stamped proof that the withdrawal was filed with the competent court.
Relief terms
- Debts under appeal: taxpayers pay 100% of the principal tax owed plus up to one year of compensatory interest (intereses indemnizatorios).
- Firm debts and ex officio assessments for omitted returns: taxpayers pay 100 per cent of the principal tax plus only the first year of late-payment surcharges (recargos moratorios) and compensatory interest.
Payment options
Taxpayers can pay in a single lump sum within 30 business days of notification of the acceptance resolution. Alternatively, they can pay in instalments, with a down payment of at least 15 per cent of the total amnesty balance and the remainder in equal, consecutive monthly instalments over up to 12 months.
Loss of benefits
All benefits are forfeited if a taxpayer misses three consecutive monthly instalments, or if any balance remains unpaid three months after the agreed end date. The DGII then recalculates the debt under ordinary statutory rules and credits payments already made.
Transitional provisions
The amnesty covers only the specific debts requested and approved. It does not limit the DGII’s authority to audit or determine other non-prescribed tax obligations for the same taxes or tax periods.
Applications submitted before the rule was published will proceed under Law No. 30-26 without a new filing, and previously granted approvals remain valid. Any application filed by 31 December 2026 stays eligible even if evaluation, approval or payment takes place after that date. The rule took effect immediately upon publication.
