On 12 January 2024, the Directorate General of Internal Revenue (DGII) in the Dominican Republic released Notice 01-2024, notifying the availability of the reporting portal for Country-by-Country (CbC) reports. The obligation for Country-by-Country (CbC) reporting is applicable starting from the fiscal year 2022 for multinational enterprise (MNE) groups that have achieved consolidated group revenue surpassing DOP 38.8 billion in the preceding year. The electronic portal is seamlessly incorporated into the official website of the authority, providing regulatory and technical information through FAQs, manuals, guides, and relevant links to encourage and facilitate compliance.

Country-by-Country (CbC) reports must be submitted within 12 months after the conclusion of the fiscal year.