Dominican Republic: Additional tax and customs relief measures (COVID-19)
Dominican Republic: Tax and customs relief measures
The Dominican tax authority (DGII) and customs authority (DGA) have implemented certain tax and customs measures intended to provide relief from the economic effects of the coronavirus (COVID-19) pandemic.
Among the tax measures are extended deadlines for filing certain tax returns or for making payments of tax.
- The withholding tax return that was originally due to be filed on 13 April 2020 is now due 24 April 2020.
- The first payment of the corporate income tax for taxpayers under the “simplified tax regime” (RST) originally due 30 April 2020 is now due by 29 May 2020.
- The second payment of the asset tax for legal entities with a fiscal year ending 30 June was originally due 30 April 2020, but is now due by 29 May 2020.
- Individual income tax returns and the returns of “undivided estates” that were originally due 30 April 2020 are now due 29 May 2020.
Other tax relief measures provide that value added tax (VAT) returns for 2019 and 2020 may be submitted through the DGII’s online platform (OFV), and that payment arrangements are available for VAT and excise tax corresponding to the March 2020 period (these will not be subject to additions to tax).
Among the customs relief measures, penalties that normally would be imposed for the late filing of import returns may be waived, provided that a written request is filed with the DGA. Other relief measures reflect the calculation of the days countered during the mandatory quarantine period for purposes of determining when imported merchandise is deemed abandoned.
In addition, a temporary exemption from customs tariffs and VAT is provided with respect to the importation or sale of certain medical equipment or products.
Read an April 2020 report [PDF 197 KB] prepared by the KPMG member firm in the Dominican Republic
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