We hereby refer to the presence and spread of the Coronavirus (COVID-19) in the country, in order to inform and follow up on the tax measures that have been issued to date by the Dominican Tax Administration (DGII), to facilitate compliance, by taxpayers, of their respective tax obligations.
For such purposes, please find below a summary of the main decisions that have been made by the tax administration during the months of March and April, by virtue of the Notices indicated, and which we attach for reference. For your convenience, the most recent measurements are presented in blue.
| Taxpayer | Obligation | Measure | Source |
| All taxpayers | Transfer Tax on Industrialized Goods and Services (ITBIS) or VAT (Added value tax) of February 2020 to be paid on or before March 20, 2020 | A payment agreement for up to 4 installments may be requested without said installments being subject to the indemnifying interest for each month of validity | A23-20and A33-20 |
| Payment of the Transfer Tax on Industrialized Goods and Services (ITBIS) for the fiscal period March 2020 whose deadline is April 20, 2020 | A payment agreement for 3 equal and consecutive monthly installments may be requested without said installments being subject to the indemnifying interest for each month of validity | A45-20 | |
| Todos los contribuyentes | Payment agreements made to date | The value of the installments of all the payment agreements in force to date is reduced by half, extending in the same sense, the term for the payment of said installments until the total amount agreed in said agreement is completed;Regularization facilities for overdue fees will be granted without penalty;Those who present an unpaid balance may settle the income tax in 4 equal installments without monthly indemnification interest; and,The term of all payment agreements is automatically extended for three months. | A23-20y A36-20 |
| Individual with Sole Owner Business | Presentation and Payment as of April 29, 2020:(i) Income Tax Affidavit (IR-2) dated December 31(ii) First Installment of the Asset Tax | Extension until May 29, 2020 | A23-20 |
| Individuals | Presentation and Payment as of April 29, 2020 of the first and second installment of the Asset Tax | Extension until May 29, 2020 | A23-20and A45-20 |
Non-Profit Institutions | Presentation and Payment as of April 29, 2020 of the Informative Affidavit with closing date December 31 | Extension until May 29, 2020 | Extension until May 29, 2020 |
Taxpayers covered by Simplified Tax Regime (RST) based on income of individuals and the agricultural sector | Presentation and Payment of the 1st Installment of the ISR whose presentation is on March 20, 2020 | Extension until April 30, 2020 | A21-20 |
Presentation and Payment of the 1st Payment of Income Tax whose presentation is on April 30, 2020 | Extension until May 29, 2020 | A45-20 | |
| Taxpayers covered bySimplified Tax Regime (RST) based on income from legal entities and from purchases | Presentation and Payment of the 1st Payment of the ISR whose presentation is on March 31, 2020 | Extension until April 30, 2020 | A21-20 |
| Presentation and Payment of the 1st Installment of the Income Tax whose presentation is April 30, 2020 | Extension until May 29, 2020 | A45-20 | |
| Individuals | Income Tax of Individuals and Undivided Successions (IR-1) whose obligation is as of March 30, 2020 | Extension until April 30, 2020 | A21-20 |
Income Tax for Individuals and Undivided Successions (IR-1) whose obligation is as of April 30, 2020 | Extension until May 29, 2020 | A45-20 | |
| All taxpayers | Presentation and Payment of the Tax on Transfer of Industrialized Goods and Services (ITBIS) or added value tax (VAT) corresponding to the fiscal period February 2020, whose new date is March 30, 2020 | Deferred 10 days in order to adapt non-contact channels and automate payments. At the time of the tax return, 4 payment authorizations will be generated for 25% each. | A24-20 |
| All taxpayers | Motor vehicles transactions | Motor vehicle services will be limited to the following transactions, with other services being suspended until further notice, namely: (i) Transfer; (ii) Cease of oppositions associated with transfers; (iii) Duplicate registration due to loss; and, (iv) Plate duplicate due to loss. In the case of an individual, motor vehicle services will be offered only to the owners, without intermediaries. | A25-20 |
| All taxpayers | Informative Declaration of Operations with Related Parties (DIOR) with closing date September 30 | Extension until April 30, 2020 | A27-20 |
| Taxpayers covered bySpecial regimes | Exemption from the Tax on the Transfer of Industrialized Goods and Services (ITBIS) or Added Value Tax (VAT) and Selective Consumption Tax (ISC) | Digital request through the Virtual Office | A29-20 |
| All taxpayers | Declaration and Payment of taxes on bankslotteries, sports betting banks, casinos and machinesslot machines | Extension in the next threefiscal periods (March, April and May) | A32-20 |
| All Income Tax (ISR) Taxpayers, Legal Persons or Sole Owner Businesses[i] | Payment of Advances of Income Tax (ISR) whose due date is April 15, 2020 | Payment exemption for the fiscal period March 2020 | A37-20 |
| All taxpayers | Motor Vehicle Display Plates expired as of March 19, 2020 | Extension of validity until April 30, 2020 | A38-20 |
| All taxpayers | Rectification of the Tax on the Transfer of Industrialized Goods and Services (ITBIS) or Added Value Tax (VAT) for the periods 2019 and 2020 | Digital request through the Virtual Office | A40-20 |
| Free Zone Companiesand Operators of Free Trade Zones | Tax Exemption Card for the Transfer of Industrialized Goods and Services (ITBIS) or Added Value Tax (VAT), with an expiration date as of March 19, 2020 | Extension of validity until June 30, 2020 | A41-20 |
| All taxpayers | Selective Consumption Taxes (ISC) on Fuels and Special Contribution of Liquefied Petroleum Gas (LPG): IH4-032020: Fiscal Week March 28 to April 03, 2020.GLP Contribution: Fiscal Week March 30 to April 5, 2020.IH1-042020: Fiscal Week April 04 to 10, 2020.GLP Contribution: Fiscal Week March 30 to April 5, 2020. | Extension until April 23, 2020 | A44-20 |
| All taxpayers | Selective Consumption Taxes (ISC) on Fuels and Special Contribution of Liquefied Petroleum Gas (LPG): IH2-042020: Fiscal Week April 11 to 17, 2020.GLP Contribution: Fiscal Week April 13 to 19, 2020. | Extension until April 30, 2020 | A44-20 |
| All taxpayers | Other Withholdings and RemunerationComplementary (IR17) whose presentation is April 13, 2020 | Extension until April 24, 2020 | A45-20 |
| All taxpayers | Selective Consumption Tax (ISC) for Alcohol and Tobacco products whose filing date is April 20, 2020 | Agreement for the payment of three equal and consecutive monthly installments without said installments being subject to indemnification interest for each effective month | A45-20 |
| All taxpayers | Tax onTransfer of Industrialized Goods and Services (ITBIS) or Added Value Tax (VAT) applicable to medical materials and equipment | Temporary suspension of application on the following products: – Hydrogen peroxide (hydrogen peroxide), even solidified with urea – Rubber gloves for surgery – Disposable gloves for use in medical examinations and laboratories – Non-woven fabric masks – Garments and clothing accessories – Medical, surgical or laboratory sterilizers – Resuscitation breathing equipment – Tomography devices governed by an automatic data processing or processing machine – Thermometers for clinical use | A47-20 |
[i] Measure not applicable for those considered as large national taxpayers, except those unable to operate during the state of emergency; such as: a) Airports, airlines, travel agencies; b) Construction activities and hardware stores; c) Hotels, tour operators, passenger transport and complementary services; d) Games of chance; e) Sale and repair of vehicles, pieces and parts; f) Trade in electrical appliances, clothing, footwear, beauty items, toys and personal property; g) Entertainment services: shopping malls, cinemas, gyms and fast food.