Under Dominican Customs Law 3489, of February 14 of 1953 and its amendments the Dominican Customs Administration is responsible for preventing illegal tax acts and to apply administrative sanctions, collect tax debt, whether voluntarily or by exercising its powers of tax fiscal enforcement, being able in that aspect, to re- liquidate and collect duties and taxes that for any concept are owed to the Tax Administration within a two- year term counted from the date of the definitive payment.
Determination of the customs tax obligation
The General Customs Administration has established the system for self- determination of the customs tax obligation. Through this system, the taxpayer of the customs tax obligation (importer, consignee, customs agent or broker) has the power to set, by itself, the quantity of the customs tax obligation. The above means that the taxpayer acknowledges the imported merchandise and proceeds to its tariff classification and establishes the tax to be paid taking as reference the taxable base, proceeding with the payment of the liquidated taxes and communicating this operation to the DGA.
Notwithstanding the above, by virtue of the power of verification, recognized under Law No. 3489, the DGA has the power to review the assessment made by the taxpayer, based in methodologies of risk- analysis, being able to amend the assessment if it finds any discrepancy between what has been declared and what has been verified.
Article 114 of Law No. 3489 provides that in the event that the consignee is not in agreement with the liquidation, it shall, within a term of 5 days counted from the notification of the same, present the objections or claims that it deems appropriate.
In addition, Article 116 of said Law provides that if the consignee is not in agreement with the decision rendered by the Customs Administrator, it may claim to the General Director of Customs within the term of 10 days, counted from the notification of the decision. If the importer is not in agreement with the decision of the General Director of Customs, it may appeal such decision before the Tax and Administrative Claims Court, subject to the rules and terms established under the Tax Code and its amendments, such as Law No. 13-07.
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