On 3 October 2023, the Dominican Republic’s Directorate General of Internal Revenue (DGII) published Notice 21-23, introducing enhancements to Form IR-17. These adjustments primarily focus on refining the monthly reporting and payment procedures for various withholdings and additional compensation. The primary goals are to streamline the submission process and counteract the decline in the tax base and the shifting of profits.

Additionally, an annex has been integrated to address withholding matters governed by international conventions or agreements, such as tax treaties. The upgraded Form IR-17 is now required for reporting starting from September 2023 and onwards.