Dominican Free Zones Sales into the Local Market

Selling From a Dominican Free Zone Into the Local Market: The 3.5% Tax and the Monthly RZF-01 Filing The tax exemption of a Dominican free zone ends at its fence. A company operating under Free Zones Law 8-90 pays essentially nothing on what it exports, and a very specific set of taxes the moment it […]

Transfer Pricing in the Dominican Republic

Transfer Pricing in the Dominican Republic: The DIOR Filing You May Owe Even With No Transactions Here is the detail that catches multinationals off guard in the Dominican Republic: a company can owe a transfer pricing filing even in a year when it transacted nothing with its affiliates. Since Decree 256-21, any taxpayer that meets […]

Customs Filings in the Dominican Republic

Paperless Customs in the Dominican Republic: How Digital Filings Became the Rule, Not the Exception In 2011, a resolution few outside the trade noticed quietly rewired Dominican logistics: Resolution 025-11 declared that digital documents and data messages filed with customs would carry the same legal force as their paper equivalents. The resolution applied the Electronic […]

Dominican Tax Exemptions

Claiming a Tax Exemption in the Dominican Republic: Why Every Request Runs Through the Finance Ministry First An exemption written into a Dominican law, concession or congressionally ratified contract is worth nothing at the tax window until one thing happens: the Ministry of Finance processes and approves it. Until then, the DGII and the customs […]

Dominican Republic Customs Valuation

When Dominican Customs Doubts Your Invoice: Valuation Rules and How to Respond The most expensive moment in an import operation is often not the tariff. It is the notification that the customs authority doubts the value you declared. Dominican customs valuation follows the WTO standard built on Article VII of the GATT 1994: goods are […]