The Dominican Republic’s Directorate General of Internal Revenue (DGII) issued Notice 26-2024 on 2 January 2024, extending the deadline for the submission of Country-by-Country (CbC) reports for 2023 fiscal year to 31 January 2025.
The MNE groups subject to the report are those with consolidated revenues equal to or greater than DOP 38.8 billion, in accordance with General Standard No. 08-21.
For the purpose of receiving the Country-by-Country reports from the ultimate parent companies that are tax residents in the Dominican Republic or from the designated member entity, a reporting portal has been made available, which can be accessed via the following links:
Registration: https://reportepais.dgii.gov.do/cbc/registration?lang=en
