According to the General Directorate of Internal Taxes (DGII), tax obligations are established by law and are assigned based on the economic activities declared by the taxpayer.
These obligations arise on the date of the start of operations declared at the time of registration with the RNC and must be fulfilled on specific dates.
The Constitution of the Dominican Republic, in Article 75, paragraph 6, states that taxation is a fundamental duty of individuals:
“To pay taxes in accordance with the law and in proportion to their taxable capacity to finance public expenses and investments.”
Taxpayers must file taxes annually and monthly with the DGII.
In this article, we explain which taxes must be filed monthly.
Definition of Taxpayer:
Individuals and legal entities that are required to pay taxes (direct or indirect) as established in the tax laws of the Dominican Republic.
Types of Taxpayers:
| Individuals | Legal Entities |
| Individuals engaged in a profession or trade independently, generating tax obligations. | Entities formed by the association of several individuals that have legal personality. |
Definition of Taxes:
Taxes are the contributions that individuals and legal entities are required to pay to the state to support public spending.
If you are an individual or legal entity and need tax advice for filing taxes, at Contadores Dominicanos, we have highly qualified tax and fiscal advisors.
Taxes are of great importance in the Dominican Republic, as they finance a large part of the country’s public spending.
Taxes in the Dominican Republic are mainly classified into:
Types of Taxes:
- Direct Taxes: Those levied directly on individuals or companies, taxing their income or property.
- Indirect Taxes: Those levied on goods or services and indirectly passed on to the consumer or producer.
Taxes that are filed monthly:
| Tax | What It Covers | Withholding Agents |
| Tax on Transfers of Industrialized Goods and Services (ITBIS) | – Transfers of new or used industrialized goods. – Importation of industrialized goods. – Provision of taxable services. | All legal entities and individuals whose economic activities are subject to this tax. |
| Income Tax Withholdings (ISR) | Withholdings on tax deductions made by withholding agents on payments such as fees, salaries, among others. | Legal entities, public and private entities, which are obligated to carry out the corresponding withholding. |
| Substitute Tax on Complementary Remunerations | The delivery of goods, services, or benefits provided by an employee to an employer. | All legal entities, public and private entities, and individuals acting as employers. |
How to File Monthly Taxes?
To file monthly taxes, companies must make tax payments corresponding to their tax obligations on the website of the General Directorate of Internal Taxes (DGII).
If you want to learn more about the monthly declarations that individuals and legal entities must file, we invite you to read the following article: Types of Monthly Declarations 2024.
