DR Free Zones Sales Tax Filing and Payment

The filing and payment of sales tax by Dominican Free Zone Enterprises is regulated under Dominican Tax Administration (DGII) General Tax Norm 5-2011 of June 29th of 2011. Such Norm provides that all enterprises benefiting from the Dominican Free Zones regime through Free Zones Law 8-90 of January of 1990, shall submit a sworn statement […]

Transfer Pricing Regulation

Dominican Transfer Pricing Regulation, thereby establishing the rules applicable to operations that take place among related entities when the amounts transacted differ from those agreed among independent entities, was issued by the Dominican Tax Administration (DGII) on June 2, 2011. Its provisions reach any operation or transaction made by enterprises or local companies of foreign […]