The Dominican Republic’s DGII has introduced Circular No. 03-2026, offering discounts on surcharges for overdue tax debts. Benefits vary by fiscal year and payment method, while compliance with other tax obligations is required.
The General Directorate of Internal Taxes (DGII) of the Dominican Republic issued Circular No. 03-2026 on 16 February 2026, establishing relief measures for surcharges on overdue tax obligations. The initiative aims to encourage taxpayers to regularise outstanding debts while improving collection efficiency.
Payment benefits by fiscal period
Debts from 2020 and prior
- Single Payment: Taxpayers can receive a 70% discount on surcharges.
- Payment Agreement: A 50% discount is available, requiring a minimum 30% down payment, with the remainder payable in up to six equal monthly installments.
Debts from 2021, 2022, and 2023
- Single Payment: A 50% discount on surcharges applies.
- Payment Agreement: Taxpayers may receive a 40% discount under the same terms (30% initial payment, up to six installments).
- Note: Compensatory interests must be paid in full for these years.
Eligibility and requirements
- Scope: The benefits apply to any type of tax and ongoing processes, including voluntary declarations or rectifications.
- Exclusions: Taxpayers under investigation for tax fraud are not eligible.
- Obligations: Participants in payment agreements must maintain other tax obligations throughout the benefit period.
- Approvals: Depending on surcharge amounts, approvals may be required from local administrators, the collection manager, or the director general.
Circular No. 03-2026 came into effect on 13 February 2026. Missing a single installment results in the immediate loss of the benefit and the reactivation of compulsory collection measures.
