Dominican tax filing obligations — what is due and who owes it

Due dates move. If the base day falls on a Saturday, a Sunday or a public holiday, the deadline runs to the next business day, as the DGII itself notes each year in its taxpayer calendar.

Which means a calendar printed on a web page is wrong several months a year.

What we can give you is more useful: which filing applies to you, who it binds and what determines its due date. With that and the DGII’s official calendar, you have the exact date for your month.

The list

The filings we handle.

What each one is and who it binds. The dates for any given month are in the taxpayer calendar the DGII publishes each year.

Monthly

IT-1

VAT return. The tax on transfers of industrialised goods and services (ITBIS). Binds every taxpayer registered for it.

IR-3

Income tax withheld from employees. What the company withholds from payroll. Binds every employer with staff on payroll.

IR-17

Other withholdings and benefits in kind. Withholdings on non-employee third parties and benefits in kind granted to staff.

606

Purchases of goods and services. The detail of what the company bought and from whom. This is the report the authority cross-checks most often.

607

Sales of goods and services. The mirror of the 606: what was invoiced in the period.

608

Voided invoices. Invoices issued and later voided. An unreported voiding is a discrepancy waiting to happen.

609

Payments abroad. Payments to foreign beneficiaries and the withholdings on them.

Advance
payments

Monthly income tax advance. Payments on account of the annual tax. Binds companies and individuals carrying on commercial or industrial activity.

Annual

IR-2

Annual corporate income tax return. Its date depends on the company’s fiscal year end, not on the calendar year. Each year end has its own due date.

IR-1

Annual personal income tax return. Binds anyone with income not subject to final withholding.

Assets tax

Corporate assets tax. Settled in two instalments during the year.

DIOR

Related-party transactions information return. Binds anyone transacting with related companies. Its date follows the fiscal year end.

Transfer
pricing

Local File and Master File. Documentation supporting that related-party transactions were agreed at arm’s length. Their own deadlines, separate from the DIOR.

647

Statistical return for non-financial obliged entities. Filed quarterly, under the anti-money-laundering rules.

Invoicing

e-CF

Electronic invoicing. Not a return with a due date: it is the regime under which the company issues invoices. Entry into it follows its own calendar, by taxpayer size.

This list covers the filings we handle most often. It is not exhaustive: some regimes —mining, hydrocarbons, gaming, free zones, the simplified regime— carry obligations of their own. If you do not see yours, ask us.

You will not find a calendar of dates here. We explain why.

The filings we handle.

Monthly

Annual

Invoicing

Would you rather never have to check this?