The Dominican Republic’s General Directorate of Internal Revenue (DGII) has released Notice No. 21-24 on 25 October 2024 outlining the requirement for corporate taxpayers to identify the individual who will represent the company or entity before the DGII as the person responsible for its tax obligations.
DGII informs taxpayers and the general public that, in accordance with the provisions contained in literal “J” of Article 3 of Law No. 25-24, which modifies Article 11 of the Tax Code, all requests for registration and updates of companies in the National Taxpayer Registry (RNC) must declare the individual who will act before the Tax Administration as the person responsible for fulfilling the tax obligations of the company or entities.
This must be accompanied by a copy of the meeting minutes or the applicable act designating such responsibility, expressly stating the acceptance of this responsibility.
The executive responsible for fulfilling tax obligations must possess one or more of the qualities set forth in literal “J” of Article 3 of Law No. 25-24, and cannot be an outsider to the management, ownership, and transactions of the business.
In the case of commercial companies registered in the RNC, they will have until their next ordinary assembly to decide and notify this General Directorate of the person who will assume this responsibility, through an update request to the RNC, including a copy of the aforementioned assembly.
If this update is not carried out, this responsibility will be assigned by default to the individual designated as manager, administrator, or to the person with the largest shareholding within the company, according to the provisions contained in Articles 26, 28, 39, 40, 41, 43, 54, 67 of Law No. 479-08, General Law on Commercial Companies and Individual Limited Liability Enterprises, and Articles 5 and 330 of the Tax Code.