DR Free Zones Sales Tax Filing and Payment

By Maria Arthur (marthur@aclaw.com)

On June 29th of 2011, the Dominican Tax Administration (DGII) issued General Tax Norm 5-2011 of Filing and Payment of the Sales Tax by Dominican Free Zone Enterprises.

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 including the Sales Tax applicable to Free Zones Sales by reporting the Total Free Zone Sales and the Local Market Sales, and applying, only in the latter case, the 2.5% of the value of the monthly sales in the Local Market.

The obligations established in such Norm constitute formal duties that shall be complied with by such enterprises and any breach or lack of payment can be sanctioned under the provisions of the Tax Code and the other special tax laws and regulations.
General Norm 5-2011 entered into effect on July 1st of 2011.


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