Economy July 18, 2022 | 7:41 am

Buy car in DR

Dominican Republic explains tax pavement platform

Santo Domingo.- The General Directorate of Internal Taxes (DGII) clarified that it is the foreign providers of digital services who will be the taxpayers of the tax on the transfer of industrialized goods and services (Itbis) that the Government plans to apply through a simplified process of registration and payment, without this tax being detrimental to consumers of online platforms.

The draft of the DGII regulation, which was held for public hearing between February and March of this year, indicates that the procedure for the application of Itbis to digital services received in the Dominican Republic and that are provided by providers of the abroad contemplates that the Itbis taxable base includes only the total amount of benefits received, whatever their nature for services used and consumed in the country. In the provision of digital services between entities of the same group, the tax base will be its normal market value.

Likewise, it highlights that foreign suppliers will not be entitled to gross tax deductions established in article 346 of the Tax Code, unless they formalize a digital permanent establishment or with a fixed place of business in the country.

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