New Tax Relief Measures by the DGII to Lessen the Economic Impact of COVID-19 in the Dominican Republic

Fabio J Guzmán SaladínPartner, Guzmán Ariza, Attorneys at Law

1. New deadlines for filing and payment the following obligations:

  • Other Withholdings and Supplemental Wages (IR17) dated 4/13/2020 are extended until 4/24/2020.
  • The following payment obligations extended until 5/29/2020: The Corporate Asset Tax’s second installment, Individual Persons and Undivided Estate Income Tax (IR-1) and the first installment of Income Tax under the Simplified Income Tax Regime based on income, natural persons and agricultural sector as well as the Income Tax based on income, legal persons and purchases as of 4/30/2020.

2. Taxpayers may pay their March VAT (ITBIS) in up to 3 installments, without any interest or surcharges. These new authorizations for payments will be generated automatically when the VAT Affidavit with deadline 4/20/2020 is filled.

3. Taxpayers may pay their March excise tax on alcohol and tobacco products in up to 3 installments, without any interest or surcharges. Authorizations for payment will be generated automatically when the excise tax on alcohol and tobacco products Affidavit with deadline 4/20/2020 is filled.