{"id":4556,"date":"2021-04-19T10:43:29","date_gmt":"2021-04-19T10:43:29","guid":{"rendered":"https:\/\/www.take2.me\/?p=4556"},"modified":"2021-04-19T14:58:07","modified_gmt":"2021-04-19T14:58:07","slug":"notices-of-the-dominican-tax-authorities-dgii","status":"publish","type":"post","link":"https:\/\/lataxnet.net\/es\/notices-of-the-dominican-tax-authorities-dgii\/","title":{"rendered":"Notices of the Dominican Tax Authorities (DGII)"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"margin-top:10px;margin-bottom:15px;\"><h3 class=\"title-heading-left\" style=\"margin:0;\">Notices of the Dominican Tax Authorities (DGII)<\/h3><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>I. Notice 45-20 issued on April 9, 2020<\/p>\n<p>1) New deadline extension has been established for the filing and payment of the following tax returns\/obligations:<br \/>\n\u2022 Other withholdings and Fringe Benefits Tax (IR-17 Form): April 24, 2020<br \/>\n\u2022 Asset Tax for entities with year-end on June 30, 2020 (2nd quote): May 29, 2020<br \/>\n\u2022 Income Tax (IT) for Individuals and Undivided Estates (IR-1 Form): May 29, 2020<br \/>\n\u2022 Simplified tax regime (\u201cR\u00e9gimen Simplificado de Tributaci\u00f3n\u201d (\u201cRST\u201d): May 29, 2020<br \/>\na. 1st quote for IT of the taxpayers classified to the RST based on income: individuals and agriculture.<br \/>\nb. 1st quote for IT of the taxpayers classified to the RST based in income: juridical persons and purchases.<\/p>\n<p>2) Once the filing of the VAT (ITBIS- IT-1 Form) and Excise Tax returns (Selectivo al Consumo- ISC-02), the latter for alcohol and tobacco products, are made regarding the fiscal period of March 2020, Tax Authorities will automatically issue 3 equal, interest-free, monthly and consecutive quotes for the payment of these taxes. The new due date for the filing of these returns remains unchanged: April 20, 2020.<\/p>\n<p>II. Notice 46-20 issued on April 13, 2020<br \/>\nAmendment of the VAT return may be now made virtually, even if the taxpayer lacks the token or other security measures (codes).<\/p>\n<p>III. Notice No. 47-20 issued on April 14, 2020 by DGII, which is in line with Notices issued by Customs Authorities regarding temporary suspension on the applicability of VAT to certain items.<br \/>\nThe VAT (ITBIS) application is temporarily suspended on the import and local transfer (whether gratuitously or onerously) of the following merchandise\/substances:<br \/>\n\u2022 Hydrogen peroxide (oxygenated water), even if solidified with urea<br \/>\n\u2022 Surgical rubber gloves 4<br \/>\n\u2022 Disposable gloves to use on medical exams and labs<br \/>\n\u2022 Non-woven fabric masks<br \/>\n\u2022 Clothes and accessories exclusively for clinics and hospitals, including the disposable ones.<br \/>\n\u2022 Medical, surgical or lab sterilizers<br \/>\n\u2022 Respiratory resuscitation devices<br \/>\n\u2022 Automated tomography devices (that use processing data)<br \/>\n\u2022 Thermometers for clinical use<br \/>\nThe suspension of the VAT applicability to the items described above will last until the country\u2019s emergency state, as established by Presidential Decree and authorized by the National Congress, is lifted.<\/p>\n<p>IV. Notice 48-20 issued on April 16, 2020<br \/>\nDeductibility for income tax purposes is established for the complimentary payments made by the employers to the FASE program (Employee Solidarity Assistance Fund program), provided that required formalities have been complied before the Ministry of Labor and the Ministry of Finance (such as: completion of Form DGT-9, employer\u2019s corporate purpose matches the one registered before these ministries). These complimentary payments shall be included as \u201cother personnel expense\u201d of the B-1 Annex of the Income Tax Return (IR-2 Form) for juridical persons, provided that the taxpayer makes the complimentary payments to the employees in the same account that these receive the government funds on account of the FASE program. The taxpayer shall keep all supporting documentation of such complimentary payments.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4628,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[93,86],"tags":[85],"_links":{"self":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts\/4556"}],"collection":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/comments?post=4556"}],"version-history":[{"count":1,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts\/4556\/revisions"}],"predecessor-version":[{"id":4557,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/posts\/4556\/revisions\/4557"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/media\/4628"}],"wp:attachment":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/media?parent=4556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/categories?post=4556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/tags?post=4556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}