Dominican Republic Tax Exemptions Requests and Processing Decree 162-11 was issued on On March 15^th, 2011.

Decree 162-11 establishes, among others, the following:

1. Previous processing of tax exemptions before the Ministry of Finance. All requests of exemptions supported under laws, concessions, contracts ratified by the Dominican Congress shall be submitted to the Minister of Finance for their study and processing.
2. Recognition of tax exemptions only if approved by the Ministry of Finance. The General Internal Tax Administration (DGII) and the General Customs Administration (DGA) will only recognize the exemptions approved by the Ministry of Finance.
3. Notification to beneficiaries of exemption approved or recognized by the Ministry of Finance. The Ministry of Finance will collaborate in the exchange of information, with the government institutions that administer laws which foresee exemptions and will notify each beneficiary the scope of such exemptions and the fiscal sacrifice that the granted benefit represents.

Our tax advisers can assist you in requesting and obtaining recognition by the Ministry of Finance of tax exemptions and represent you before such Dominican Ministry of Finance and other government entities.

Do you want more information about obtaining tax exemptions in Dominican Republic? Contact Us.

ABOUT THE AUTHOR: Dra. Maria Arthur Rodger is a Partner leading the Tax & Private Client areas at Arthur & Castillo Law Firm and Attorneys in the Dominican Republic. She specializes in tax and real estate advisory (Tax LLMs in Georgetown Law Center in Washington, D.C. & Universitat Pompeu Fabra in Barcelona) with more than 20 years of experience. Dra. Maria Arthur is also a CPA, Certified Bankruptcy Liquidator and Legal Interpreter.

Email: [email protected]

Disclaimer: This publication is not intended to provide legal advice or suggest a guaranteed outcome as individual situations will differ and the law may have changed since publication. For specific technical or legal advice on the information provided and related topics, please contact the author.

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