What monthly compliance actually involves
The Dominican tax authority —Dirección General de Impuestos Internos, the DGII— requires more than an annual return. Every month a taxpayer files the IT-1 value-added tax return (ITBIS) together with four information reports: 606 for purchases, 607 for sales, 608 for voided invoices and 609 for payments abroad, plus the IR-17 withholding return. The annual corporate income tax return is the IR-2.
These filings are cross-checked against each other and against your counterparties' filings. Most adjustments we have answered did not begin with an aggressive tax position. They began with an inconsistency between what was invoiced, what was recorded and what was reported.
Electronic invoicing is now mandatory
Dominican law núm. 32-23 made electronic invoicing (e-CF) compulsory on a staged calendar. DGII Notice núm. 06-26 extended the final tranche automatically to 15 November 2026, and in September 2026 the head of the DGII stated publicly that there would be no further extension.
The practical consequence reaches your customers before it reaches you: an invoice that is not an e-CF does not support a VAT credit or a deductible expense for whoever receives it.
What happens when an assessment arrives
A notice of adjustment is not answered with a letter. It is answered with the file. The statutory window to file a request for reconsideration is twenty days from notification —Article 57 of the Dominican Tax Code, Law núm. 11-92—. The deadlines and the procedure are set out in our page on tax defense, in Spanish.
Reporting to a foreign parent
If your local operation reports under US GAAP or IFRS to a parent company, the local statutory close and the group close are two different exercises with two different calendars. We run both and we tell you, in writing, which figure differs and why.
What we do not do
We do not forecast outcomes and we do not promise savings. What we can tell you, with the file in front of us, is which positions are supported by documents you already hold and which are not.
Hueyi Group, S.R.L. · Santo Domingo, Dominican Republic · Contact us