DR Free Zones Sales Tax Filing and Payment

 By Maria Arthur (marthur@aclaw.com) On June 29th of 2011, the Dominican Tax Administration (DGII) issued General Tax Norm 5-2011 of Filing and Payment of the Sales Tax by Dominican Free Zone Enterprises. Such Norm provides that all enterprises benefiting from the Dominican Free Zones regime through Free Zones Law 8-90 of January of 1990, shall submit a […]

Transfer Pricing Regulation

 By Maria Arthur (marthur@aclaw.com) On June 2, 2011 the Dominican Tax Administration (DGII) issued the General Norm 04-2011 of Transfer Pricing thereby establishing the rules applicable to operations that take place among related entities when the amounts transacted differ from those agreed among independent entities. Its provisions reach any operation or transaction made by enterprises or […]

Dominican E- Commerce Law Customs Procedures

 By Felipe Isa Castillo (fcastillo@aclaw.com) Resolution 025-11 of May 26th of 2011 approving the Norm for the Application of the Electronic Commerce Law 126-02 to Dominican Customs Procedures, establishes the following provisions: Scope. The Resolution 025-11 regulates the use of digital documents and data messages and the issuing in the customs procedures established un the […]

Dominican Tax Exemptions

 By Maria Arthur (marthur@aclaw.com) Dominican Republic Decree 162-11 on Requests and Processing of Tax Exemptions was issued on On March 15th, 2011. Decree 162-11 establishes, among others, the following: Previous processing of tax exemptions before the Ministry of Finance. All requests of exemptions supported under laws, concessions, contracts ratified by the Dominican Congress shall be submitted […]

Dominican Republic Customs Valuation

 By Felipe Isa Castillo (fcastillo@aclaw.com) Dominican Republic Customs Valuation is governed by Decree 36-11 of January 20th of 2011 establishing the Regulation for Customs Valuation pursuant to the GATT 1994 Valuation Agreement, whose purpose is to develop the provisions of the Agreement relative to the application of Article VII of the General Agreement of Tariffs […]

Dominican Customs Register of Intellectual Property

 By Maria Arthur (marthur@aclaw.com) The Register of Owners of Intellectual Property Rights of the Dominican General Customs Administration (DGA) was created under Resolution 01-2010 of August 4, 2010, whose purpose is to facilitate the inspection works and withholding of merchandize during customs transit affected by a presumption of violation to the intellectual property rights. Such register […]

Renewable Energy incentives in Dominican Republic

By Arthur & Castillo (info@aclaw.com) Renewable Energy incentives in Dominican Republic are instituted under Law 57-07 of May 7, 2007, which grants companies that undertake the production of renewable energy in Dominican Republic (“DR”) territory and who invest in renewable energy production projects with several tax and customs incentives, including: a) 100% exemption from import […]