Dominican Real Estate Property Survey

Dominican Real Estate Property Survey is mandated and regulated under Resolution 1419-2013 of May 16, 2013, of Diverse Procedures before the Title Registrars and the Cadastral Measurement Offices (“Resolution No.1419-2013”). Within the Diverse Procedures proposed in such Resolution No.1419-2013, is the survey (or deslinde) of real estate properties supported by Annotated Records (i.e. Constancias Anotadas), and […]

AC Law Featured in ABA Law Real Estate

Dr. Felipe Isa Castillo, Partner of Arthur & Castillo (ACLAW), has been featured in the American Bar Association’s Section of International Law publication “The Year in Review” 2013 for Cross Border Dominican Republic Real Estate Practice. The publication consists of an annual survey of international legal developments in different areas of international and national law […]

Dominican Tax Havens List

The List of Countries or territories regarded as Low Tax Jurisdictions and Tax Havens was published on May 20, 2013 by the Dominican Tax Administration (DGII), pursuant to the provisions of Article 2 of the General Regulation 4-2011 of Transfer Pricing, are the following: Andorra Anguilla Antigua and Barbuda Antilles Aruba Bahamas Barbados Bahrain Belgium […]

Tax Regime of Trusts in Dominican Republic

Tax Regime of Trusts in Dominican Republic was issued under Tax Authority Ruling 02-12 with the purpose of establishing the regulations and procedures to be complied with by trusts and the parties thereto involved, with respect to their tax duties and obligations. Pursuant to the provisions set forth under Law No.189-11 for the Development of […]

DR Entry International Classification (10th)

The Niza International Classification Tenth Edition entered in force via TM Office Resolution RD-116/2012 of August nine (9) of 2012. In this regard, Resolution RD-116/2012 establishes, among other items, the following: First: the mandatory use of the application and utilization of the International Classification of Products and Services for the Registration of Trademarks, established under […]

DR Tourism Property Land Use Plan

Dominican Tourism Sector Land Use and Organization Plan Resolutions issued by Ministry of Tourism of the Dominican Republic on March 26th of 2012, modify the Urban and Construction parameters for the northern part of the Samaná Peninsula, the Punta Cana, Bávaro- Macao Area, respectively. The purpose of these resolutions is to regulate the urban categorization, […]

Dominican Customs Declaration

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 […]

DR Free Zones Sales Tax Filing and Payment

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 […]

Transfer Pricing Regulation

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 […]

Dominican E- Commerce Law Customs Procedures

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 […]