Dominican Customs Electronic Declarations are governed under Norm 01-12 of March 28, 2012, the Dominican Customs Administration (DGA) for the purpose that customs operators and other users transmit by electronic means the information related to the actions made in connection to their customs processes and operations. Pursuant to the Norm, the customs declaration constitutes the […]
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 […]
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 […]
Resolution 025-11 of May 26th of 2011 approving the Norm for the Application of the Electronic Commerce Law 126-02 to Dominican Customs Procedures, establishes the following provisions: Scope. The Resolution 025-11 regulates the use of digital documents and data messages and the issuing in the customs procedures established un the Law in relation to the […]
Dominican Republic Tax Exemptions Requests and Processing Decree 162-11 was issued on On March 15th, 2011. Decree 162-11 establishes, among others, the following: 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 […]
Dominican Republic Customs Valuation is governed by Decree 36-11 of January 20th of 2011 establishing the Regulation for Customs Valuation pursuant to the GATT 1994 Valuation Agreement, whose purpose is to develop the provisions of the Agreement relative to the application of Article VII of the General Agreement of Tariffs and Trade (GATT) of 1994, […]
The Dominican Customs Registration of Owners of Intellectual Property Rights was created under Resolution 01-2010 of August 4, 2010, whose purpose is to facilitate the inspection works and withholding of merchandize during customs transit affected by a presumption of violation to the intellectual property rights. Such register permits the streamlining of such measures at the […]
Renewable Energy tax incentives in Dominican Republic are instituted under Law 57-07 of May 7, 2007, which grants companies that undertake the production of renewable energy in Dominican Republic (“DR”) territory and who invest in renewable energy production projects with several tax and customs incentives, including: a) 100% exemption from import duties for equipment, machinery […]
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