Dominican Republic issues practical guide on tax treatment of doubtful, uncollectible accounts
The Dominican Republic's Directorate General of Internal Revenue (DGII) has published a practical guide setting out how taxpayers should identify, justify, calculate and deduct doubtful or uncollectible accounts for Income Tax (ISR) purposes. The
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Dominican Republic: DGII expands mandatory electronic invoicing
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has announced, on 26 August 2026, that taxpayers classified as Large Local and Medium must exclusively issue electronic invoices using sequences of electronic tax receipts
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Dominican Republic revises waste management contribution brackets
The Dominican Republic has introduced new solid waste management contribution brackets and restrictions on certain single-use plastics under Law No. 36-26, which amends the General Law on the Integrated Management and Co-processing of Solid Waste
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Dominican Republic: DGII updates IR-17 Form for reporting tax withholdings
The Dominican Republic's Directorate General of Internal Revenue (DGII) published Form IR-17-2026 on 24 July 2026, introducing an updated version of the form for use from July 2026. The revision reflects amendments introduced under the recently
See MoreDominican Republic: DGII issues FY2026 inflation adjustment multiplier
The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Resolution No. DDG-AR1-2026-00006, setting the inflation adjustment multiplier, exchange rate adjustments and capital asset multipliers for the fiscal year ending
See MoreDominican Republic revises corporate environmental contributions for waste management rules
The Dominican Republic has enacted Law No. 36-26, amending the General Law on Integrated Management and Co-Processing of Solid Waste (Law 225-20) by introducing a revised environmental contribution framework for corporate entities and other changes
See MoreDominican Republic consults temporary tax amnesty rules
The Dominican Republic's General Directorate of Internal Taxes (DGII) launched a public consultation on 14 July 2026 on a draft General Rule establishing the procedures, requirements and conditions for applying the temporary tax amnesty introduced
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Dominican Republic consults on draft software tax rules under tax reform
The Dominican Republic's General Directorate of Internal Taxes (DGII) has launched a public consultation on a draft general rule establishing the tax treatment of software transactions, introducing new rules for software acquisitions, licensing,
See MoreDominican Republic consults new accelerated depreciation regime for industrial machinery
The Dominican Republic's Directorate General of Internal Revenue (DGII) has opened a public consultation on a draft general norm establishing the implementation framework for the accelerated depreciation regime introduced under Law No.
See MoreDominican Republic: DGII outlines implementation timeline for Law 30-26 tax reforms
The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued Notice 10-26, setting out the implementation schedule for key provisions of Law 30-26 and confirming that several tax measures will take effect from 1 July
See MoreDominican Republic temporarily increases CIT rate amongst other reforms
The Dominican Republic has enacted Law 30-26, following its signature by the president on 18 June 2026, introducing a broad package of tax and fiscal measures that amend the Tax Code and related legislation. The reforms include a temporary increase
See MoreDominican Republic consults ITBIS withholding exemption for e-invoicing taxpayers
The Dominican Republic’s General Directorate of Internal Taxes (DGII) has launched a public consultation on a draft General Norm that would exempt authorised electronic invoicing taxpayers from the withholding regime for the Tax on the Transfer of
See MoreDominican Republic proposes increased corporate tax amongst other reforms in new fiscal package
The Dominican Republic's Ministry of Finance and Economy has unveiled a pro-growth and anti-crisis fiscal package on 11 June 2026 that has been presented to the National Congress for consideration. This fiscal package is designed to shore up public
See MoreDominican Republic: DGII extends e-invoicing deadline for small, micro and unclassified taxpayers
Dominican Republic’s General Directorate of Internal Taxes (DGII), under the Ministry of Finance and Economy (RNC: 401-50625-4), has announced an exceptional and general administrative extension to the deadline for the implementation of electronic
See MoreDominican Republic: DGII issues inflation multiplier, exchange rates and capital asset adjustment tables for FY 2026
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued Resolution No. DDG-AR1-2026-00003 on 15 April 2026, establishing multipliers and adjustments for the fiscal year ending 31 March 2026. The resolution, issued by
See MoreDominican Republic: DGII introduces surcharge relief for overdue taxes
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
See MoreDominican Republic: DGII extends agricultural tax exemptions for 2026
The Dominican Republic’s tax authority (DGII) has extended tax exemptions for the agricultural sector for 2026 through General Rule No. 01-2026, published on 28 January 2026. The rule maintains the exemptions established under General Rule No.
See MoreDominican Republic: DGII updates 2026 tax parameters, transfer pricing thresholds
The Dominican Republic’s General Directorate of Internal Taxes (DGII), under the Ministry of Finance has issued Resolution No. DDG-AR1-2026-00001, setting out inflation adjustment multipliers, updated monetary thresholds and revised tax parameters
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