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Dominican Republic: Extended tax return filing, payment dates (COVID-19)

Dominican Republic: Extended tax return filing, payment

The Dominican tax authority (DGII) implemented new tax relief measures in response to the coronavirus (COVID-19) pandemic.

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The tax relief includes:

  • An exemption from the first installment of the asset tax (due 29 June 2020) by certain small and medium sized enterprises that maintained “regular operations” during the course of fiscal year 2019
  • An extension of the tax return filing due date for the corporate income tax return (filed on IR-2 form) to 29 June 2020 (originally due 29 May 2020)
  • An extension of the tax return filing due date for the individual and undivided estates income tax return (filed on IR-1 form) to 29 June 2020 (originally due 29 May 2020)
  • An extension of the tax return filing due date for the income tax return filed by individuals with sole proprietorships to 29 June 2020 (originally due 29 May 2020)
  • An extension of the asset tax payment deadline to 29 June 2020 (originally due 29 May 2020)
  • An extension of the deadline for making advance payments of corporate income tax to 31 August 2020 (for installments originally due 30 June 2020), to 30 October 2020 (for installments originally due 30 September 2020) or 31 December 2020 (for installments originally due 30 September 2020)

The tax relief also allows for payments of income tax by companies, individuals, and sole proprietorships to be made in four equal, consecutive installments and relief with regard to the first installment (due 15 June 2020).

Some deadlines do not change (for example, the due date for payment of the second installment of the asset tax for companies with a fiscal year ending 31 December remains 29 May 2020 and the due date for filing information returns on related-party transactions remains 29 June 2020).

Read a May 2020 report [PDF 193 KB] prepared by the KPMG member firm in the Dominican Republic

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