Dominican Republic: Tax amnesty, 90-day extension for applications by taxpayers

Dominican Republic: Tax amnesty

The Dominican tax authority (DGII) approved a 90-day extension of time for taxpayers to apply to participate under a tax amnesty program.


The tax amnesty program was originally included in General Rule 05-20. Read TaxNewsFlash

  • The tax amnesty relief measures allow taxpayers to settle their tax liabilities for 2017, 2018, and 2019 by paying an amount equal to 3.5% of the average net operating income declared during these fiscal years. The amount of taxes paid in these periods is to be treated as a credit.
  • Other provisions allow for resolution of the tax imposed on transfers of real estate or motor vehicles, with a payment of 2% of the declared value of the transfer.
  • Tax liabilities currently under appeal, either before the DGII or the tax court, can be settled with a single payment equal to 70% of the corresponding tax liability—thus eliminating the addition of surcharges and interest.
  • Other relief measures under the tax amnesty program include complete (100%) relief from penalties (surcharges) and relief from 12 months of interest payments for a 90-day transition period (measured as of 11 January 2021).

Read a February 2021 report [PDF 183 KB] prepared by the KPMG member firm in the Dominican Republic

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