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Dominican Rep

25 March 2020

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Dominican Republic Provides Several Tax Obligation Extensions in Response to COVID-19

The Dominican Republic's Directorate General of Internal Revenue (DGII) has issued several notices in recent days on measures being taken in response to COVID-19, including the extension of several tax obligation deadlines.

Notice 21-20

Notice 21-20 provides deadline extensions for natural persons for the 2019 fiscal period and taxpayers under the simplified taxation regime (RST). This includes that deadlines are extended to 30 April 2020 for the submission of declarations by taxpayers under RST, for the first payment of income tax for taxpayers under RST, and for the submission of personal income tax returns.

Notice 23-20

Notice 23-20 provides that taxpayers may request a payment agreement for the payments of the tax on the transfer of industrialized goods and services (ITBIS) corresponding to February 2020 in up to 4 installments, which will not be subject to compensatory interest. Further, all payments under current agreements as of the date of the Notice are halved, with the term (period) of payment doubled.

Notice 23-20 also provides that the deadline for the corporate income tax return for the year ending 31 December 2019 is extended from 29 April 2020 to 29 May 2020. This extension also applies for the return of sole proprietors, the first tax payment of tax on assets of legal entities and sole proprietors, and the sworn informative statement of non-profit institutions.

Further, taxpayers are allowed to pay income tax in four consecutive installments, which will not be subject to monthly compensatory interest.

Notice 24-20

Notice 24-20 provides an extension for filing and paying ITBIS corresponding to February 2020 by 10 days to 30 March 2020. This notice also mentions the ability to pay in four installments.

Notice 27-20

Notice 27-20 provides for an extension of the deadline to the Informative Return for Transactions with Related Parties (DIOR) for the year ending 30 September 2019, which is extended from 30 March 2020 to 30 April 2020.

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