The Dominican Republic’s Directorate General of Internal Revenue (DGII) has opened a public consultation on a draft general rule for tax litigation reduction and payment facilities on 19 March 2025.
The measure proposes a temporary 12-month special tax treatment, allowing taxpayers with outstanding tax debts under jurisdictional review, ongoing desk audits, or capital gains tax obligations to benefit from structured payment options.
The draft rule sets out the eligibility criteria, application process, required documentation, and methods for calculating capital gains. It seeks to simplify tax collection and encourage settlements by offering reductions in surcharges and penalties.
The consultation is set to conclude on 26 May 2025.
The discussion is open in accordance with Article 23 of Law No. 167-21 on Regulatory Improvement and Simplification of Procedures, as well as Article 45 bis, introduced by Law No. 14-25, which modifies several articles of the aforementioned Law No. 167-21. Additionally, it complies with Article 33 of Decree No. 486-22, which establishes the Regulation for the Application of Law No. 167-21, and Article 31 of Law No. 107-13, concerning the rights of individuals in their relations with the administration and administrative procedures.
