Dominican Republic sets procedures for temporary tax amnesty

Eligible debts and taxpayers

The rule took effect on publication and applies to individuals, legal persons, unincorporated entities and undivided estates with debts within Law No. 30-26. Eligible categories include tax assessments under administrative or judicial appeal when the Law entered into force, final unpaid tax debts and assessments raised because returns for non-prescribed periods were omitted. It also covers specified property and motor-vehicle transfers, inheritance-return debts arising before Law No. 30-26 was promulgated, and late-payment surcharges on unpaid income-tax advances. Relief does not restrict the DGII from auditing other obligations or tax differences outside the amnesty.^[1]

Application and review route

Applications must be filed through the DGII Virtual Office or at the relevant local tax office by 31 December 2026. The request must identify the taxpayer, each debt and tax period, the debt category and the chosen payment method. If an application is incomplete, the taxpayer has 30 business days after notification to correct it. A correction within that period preserves the original filing date where the initial request was timely. For debts under appeal, the taxpayer must withdraw the relevant administrative or judicial challenge expressly and without reservation.^[1]

The DGII must accept or reject an application by a reasoned decision within 45 business days after receipt. That period is suspended while requested corrections remain outstanding. An acceptance decision identifies the covered debts and periods, the tax and accessory amounts due, and the applicable payment terms. Timely applications retain access to the amnesty even if evaluation, approval or payment formalisation occurs after 31 December.^[1]

Payment and loss of relief

For appealed assessments, the settlement amount is the tax due plus up to one year of compensatory interest. For final unpaid debts and assessments arising from omitted returns, it is the tax plus the first year of late-payment surcharges and compensatory interest. An approved taxpayer may pay once within 30 business days after notification or enter an instalment agreement. Instalments require an initial payment of at least 15%, with the balance in equal monthly payments over no more than 12 months. Compatible guarantees and interest under Tax Code Article 17-1 continue to apply.^[1]

Relief is lost after three consecutive missed monthly instalments or if a balance remains three months after the agreement ends. Groups with Dominican taxpayers should reconcile disputed and unfiled-period exposures promptly, decide whether withdrawing an appeal is commercially acceptable, and preserve evidence of a timely application and subsequent cure. The full text of Law No. 30-26 remains a separate whole-package research gap.^[1]