Doing business in the Dominican Republic
Published on:A Q&A guide to doing business in Dominican Republic.
This Q&A gives an overview of key recent developments affecting doing business in Dominican Republic as well as an introduction to the legal system; foreign investment, including restrictions, currency regulations and incentives; and business vehicles and their relevant restrictions and liabilities. The article also summarises the laws regulating employment relationships, including redundancies and mass layoffs, and provides short overviews on competition law; data protection; and product liability and safety. In addition, there are comprehensive summaries on taxation and tax residency; and intellectual property rights over patents, trademarks, registered and unregistered designs.
To compare answers across multiple jurisdictions, visit the Doing business in... Country Q&A Tool.
Overview
1. What are the key recent developments affecting doing business in your jurisdiction?
Tax Reform Law No. 153-12 was recently enacted at the end of 2012 in the Dominican Republic. It establishes new taxes, increases the taxable base and current tax rates as well as limiting and/or suspending certain tax incentives.
Legal system
2. What is the legal system based on (for example, civil law, common law or a mixture of both)?
The Dominican Republic has a civil law based legal system.
Foreign investment
3. Are there any restrictions on foreign investment (including authorisations required by central or local government)?
There are only restrictions relating to (Article 5, Foreign Investment Law No. 16-95):
-Disposal of dangerous or radioactive toxic waste not originated in the Dominican Republic.
-Activities that are detrimental to public health and the environment.
-The manufacture of materials and equipment directly related to national security and defence, without the previous consent of the Dominican government.
4. Are there any restrictions on doing business with certain countries or jurisdictions?
There are no restrictions on doing business with different countries and/or jurisdictions.
5. Are there any exchange control or currency regulations?
There are no exchange control or currency regulations.
6. What grants or incentives are available to investors?
There are no specific grants or incentives available to foreign investors. However, incentives are available for specific sectors, such as:
-Tourism. That is, for the improvement and development of some under-developed or newly-developed areas (Law No. 158-01), which was amended by the recently enacted Tax Reform Law and repealed Paragraph IV of Article 4 of Law 158-01 (as amended) which granted the same tax benefits enjoyed by developers to first purchasers of accommodation or tourist facilities (villas, apartments, lots, and so on) from developers classified by Tourism Development Council (CONFOTUR).
-Renewable energy (Law No. 57-07).
-The textile industry (Law No. 56-07).
-Incentives granted to companies establishing their business in the borderline (Law No. 28-01).
-Free trade zones which benefit from a total tax exemption.
-Industry specific incentives applicable to local and foreign companies.
Foreign investors in the local cinematography business (Film Law No. 108-10)
The development of the mortgage and stock market (Law No. 189-11).
Under the Tax Reform Law, any new project that is to be classified under any of the laws that grant special tax incentives must be submitted to the Ministry of Finance for approval.
Business vehicles
7. What are the most common forms of business vehicle used in your jurisdiction?
The most common form of business vehicle used by foreign companies is the limited liability company (SRL) with a simple structure. This is mainly because:
There is no mandatory corporate governance. The manager is its sole authorised official (however, there could be more than one manager). There is a minimum capital of RD$100,000 (US$2,500).
Foreign entities can also operate through a branch in the Dominican Republic, by fulfilling certain registration requirements.
8. In relation to the most common form of corporate business vehicle used by foreign companies in your jurisdiction, what are the main registration and reporting requirements?
Registration and formation
The following procedures must be followed for a Limited Liability Company:
Register the trade name before the National Industrial Property Office (ONAPI). There must be a minimum capital of RD$100,000 and at least two quota holders. The articles of incorporation or bye-laws must be signed by the founding partners and notarised. The authorised capital of the company must be fully paid in and issued by the partners' and an affidavit by the partners' specifying the amounts paid and the total quotas issued must be executed by the latter.. The partners' may decide to hold an incorporating general partners' meeting to appoint the first managers and directors, but these appointments can also be made in the bye-laws. A report from a valuation officer must be made and approved by all the partners' in a general meeting when contributions in kind or specific advantages are granted to a group of partners. The incorporation documents must be filed at the Dominican Chamber of Commerce and Production (Cámara de Comercio y Producción) to obtain the company's mercantile registration certificate. At this point the company is deemed to be duly incorporated. The documents above must be filed before the Internal Revenue Agency (Dirección General de Impuestos Internos) in order to obtain a National Contributors Registry (Registro Nacional del Contribuyente) (RNC) number.
The incorporation procedure takes around three weeks from the date of the initial filing before the Dominican Chamber of Commerce and Production.
The website of the Dominican Chamber of Commerce and Production is www.camarassantodomingo.org.do.
Reporting requirements
Companies must notify the Internal Revenue Agency and the Dominican Chamber of Commerce and Production of, among other things:
Resolutions from the company's shareholder or board meetings. Increases in the company's authorised share capital. Changes to the company's articles of association or bye-laws. Changes to the company's shareholders. The dissolution of the company. Changes of the company's domicile or registered address. Changes in the company's contact details.
Any increase in the authorised capital is subject to a 1% over the capital increase.
Share capital
Each shareholder has a minimum of one share social quota. The minimum and most commonly used face value of a social quota is RD$100.
Non-cash consideration
Shares can be issued for non-cash consideration, such as property. The transfer of property must be registered at the corresponding Title Registry Office.
Rights attaching to shares
Restrictions on rights attaching to shares. There are no restrictions on the rights that can be attached to shares.
Automatic rights attaching to shares. There is a minimum of rights granted to a shareholder or partner, such as the right to:
Receive information. Receive dividends. Attend and vote on general meetings. The preferential right to issue new shares from the company. Free transfer of shares or social quotas, subject to mandatory provisions of the Corporate Law 479-08 (as amended by law 31-11) and the by-laws.
9. In relation to the most common form of corporate business vehicle used by foreign companies in your jurisdiction, outline the management structure and key liability issues.
Management structure
The management of a limited liability company is held by a single manager or group of managers designated by the partners
Management restrictions
There are no restrictions on foreign managers.
Directors' and officers' liability
Managers have the following liabilities:
Before third parties, the managers are invested with the broadest powers to act on behalf of the company under any circumstance. The company must be liable for the acts performed by the managers, even though such acts are not related to the main object of the company.. The managers cannot participate, by themselves or on behalf of third parties, in commercial activities that compete with the company they work for unless authorised by the partners. Managers cannot take or retain direct or indirect interest in any company, business or deal with the company they work for, or on behalf of it, unless explicitly authorised to do so by the partners. Managers, their spouses, ascendants or descendants, are prohibited from:
-taking loans in cash or assets from the company;
-using assets, services or remedies of the company for their own benefit or of their relatives, or related persons or entities;
-using for their own benefit or of related parties as long as it would damage the company.
The managers will be liable, jointly or individually (when applicable) before the company or third parties, for the violation to the provisions applicable to LLCs as well as the violation to the bye-laws and faults committed during their management.
Parent company liability
A parent is not liable for the acts of a subsidiary company but can be liable for the acts of a branch for civil, contractual, tax, labour or criminal law. However, the corporate veil can be lifted in cases of fraud.
Employment
Laws, contracts and permits
10. What are the main laws regulating employment relationships?
The main employment legislation is the Labour Code (No. 16-22 of 1992). It applies to Dominicans and foreign persons working in the Dominican Republic. The employer and the employee are subject to the employment contract, although its provisions can never release or limit the rights under the Labour Code.
11. Is a written contract of employment required? If so, what main terms must be included in it? Do any implied terms and/or collective agreements apply to the employment relationship?
A written contract of employment is not required. In the absence of a written contract, the Labour Code governs the employment relationship. However, when parties decide to execute employment contracts in writing, the Labour Code requires two originals to be filed at the Labour Department. The rights included in the Labour Code cannot be superseded by the provisions of an employment contract unless these provisions improve such minimum rights.
12. Do foreign employees require work permits and/or residency permits?
Foreign employees must obtain either a work permit or a residency permit. Residency provides foreign employees with the same rights as any Dominican national (except for the right to vote) including the issuance of an identification card. It is advisable to obtain residence instead of a work permit because the employer will be allowed to register the employee at the Social Security System, which is considered a main employment obligation under the Dominican Republic Labour Laws.
Termination and redundancy
13. Are employees entitled to management representation and/or to be consulted in relation to corporate transactions (such as redundancies and disposals)?
Employees are not entitled to management representation or consultation.
14. How is the termination of individual employment contracts regulated?
A dismissal is deemed to be without just cause, unless it is for one of the reasons established under Article 88 of the Labour Code, which include inter alia:
Lack of integrity. Abandonment of the workplace without a just cause. Lack of dedication to the job.
The employer must notify the employee and the Labour Department within 48 hours of the dismissal taking place.
The minimum notice period is seven working days and the minimum severance payment is the ordinary salary for six working days (both for employees with three to six months' uninterrupted work).
Employees' can be dismissed without just cause if, at the time of their dismissal, their employment rights were observed by the employer, for example:
They were given the correct notice period. They received any compensation that they were entitled to.
Employees dismissed without just cause and without receiving their entitlements can file a claim against the employer for unfair dismissal and certain payments, such as severance and damages.
15. Are redundancies and mass layoffs regulated?
The Dominican Labour Code does not expressly establish a redundancy procedure, as it is configured under the US and the UK legislations. Under the Dominican Republic legislation, there are two different scenarios for redundancy which are regulated differently:
If the reduction of personnel is due to a voluntary decision of the Company (that is, it is not due to bankruptcy of the company or lack of resources to allow the operation to continue) the termination of the employment agreements for the employees dismissed must be exercised in two ways:
-by dismissal without cause (for this case, the employer pays the termination benefits to the employee and notifies the decision in writing to the Labour Department within the following 48 hours to the decision taken);
-by mutual agreement (in this case, the termination must be done before the Labour authorities or before a Notary Public. If it takes place before the Notary Public, it must be notified to the Labour Department after the enactment. Nevertheless, the employer must pay the termination benefits to the employee).
-If the reduction of personnel is due to the any of the following, it must be notified to the Labour Department to get its approval, in the manner established in Article 56:
-the bankruptcy of the company;
-the company's operation ceasing altogether;
-the company's definitive closing or reduction of personnel, arising from lack of resources to allow the operation to continue, unprofitability, or other similar cause.
Article 24 of the Ruling for the Application of the Labour Code establishes that for cases where it is necessary to reduce the company's personnel, the employer must, prior to undertaking the reduction, notify its decision to the Labour Department or the local authority which exercises its functions, to verify the compliance with the provisions of Articles 141 and 142 of the Labour Code.
In the event there is a need to reduce the personnel of a company for causes authorised by the law, the reductions must be made in the following order (Article 141, Labour Code):
• Unmarried foreign employees. • Married foreign employees. • Foreign employees married to Dominicans. • Unmarried Dominican employees. • Married Dominican employees. Tax
16. In what circumstances is an employee taxed in your jurisdiction and what criteria are used?
Income received by work rendered by employees as well as income obtained by those individuals who exercise a profession or liberal work is levied by the income tax. However, in the case of foreign employees, during the first 182 days of a fiscal year, they are considered as non-residents for tax purposes and, therefore, a 29% tax rate will be withheld from any income received by such foreign employees. After such 182 days period elapses, the income received by foreign employees is taxable with the income tax.
17. What income tax and social security contributions must be paid by the employee and the employer during the employment relationship?
Tax resident employees
Tax resident employees must pay income tax on their gross Dominican-source income to the Internal Revenue Agency at the following progressive rates (Article 296, Tax Code):
Income up to RD$399,923: exempt from tax. Income from RD$399,923.01 to RD$599,884: will pay 15% of the amount which exceeds RD$399,923.01. Income from RD$599,884.01 to RD$833,171 will pay RD$29,994 plus 20% of the amount which exceeds RD$599,884.01. Income from RD$833,171.01 and beyond, will pay RD$76,652 plus 25% of the amount which exceeds RD$833,171.01.
Tax resident employees must also pay:
2.87% of their gross salary into the old age, disability and survival insurance. 3.04% of their gross salary to the family health insurance.
Non-tax resident employees must pay tax at 29% on their Dominican Republic-source net income.
Employers
Employers must pay:
7.10% of the employees gross salary into old age, disability and survival insurance. 7.09% of the employees gross salary into the family health insurance. 1.2% of the employee's gross salary into the Workers Compensation Plan. 1% of the company's payroll to the INFOTEP, on a monthly basis. A complementary retribution tax (Impuesto Sobre Retribuciones Complementarias) of 29% on all other non-cash benefits that an employee receives (such as school tuition, car and property leases, and mobile phones).
Business vehicles
18. When is a business vehicle subject to tax in your jurisdiction?
Income received by work rendered by employees as well as income obtained by those individuals who exercise a profession or liberal work is levied by the income tax. However, in the case of foreign employees, during the first 182 days of a fiscal year, they are considered as non-residents for tax purposes and, therefore, a 29% tax rate will be withheld from any income received by such foreign employees. After such 182 days period elapses, the income received by foreign employees is taxable with the income tax.
Tax resident business
A business entity is considered tax resident, in relation to Dominican-source income (in the case of foreign companies either from a subsidiary or a branch), when it operates in the Dominican Republic for a period of more than six months within a year.
Non-tax resident business
Non-tax resident companies must pay tax on their Dominican-source gross income at 29%.
19. What are the main taxes that potentially apply to a business vehicle subject to tax in your jurisdiction (including tax rates)?
Companies incorporated or tax resident in the Dominican Republic must pay:
Corporate Income Tax: 29%. Assets Tax: 1%. Tax on complementary retribution for employees: 29%. Tax on transfers of industrialised goods and services (Impuesto de Transferencia a los Bienes Industrializados y Servicios) (ITBIS). Under the recently enacted Tax Reform Law, the tax rate applied will be 18% for years 2013 and 2014 and 16% from 2015, subject to verification of the tax basis of the ITBIS according to the table set out in paragraph I of Article 345. This tax is similar to VAT in other jurisdictions. Consumption tax on the import and transfer of luxury items at variable rates depending on the item. Luxury items include alcohol, tobacco, jewellery, watches and rugs (section 375, Tax Code).
Dividends, interest and IP royalties
20. How are the following taxed:
Dividends paid to foreign corporate shareholders? Dividends received from foreign companies? Interest paid to foreign corporate shareholders? Intellectual property (IP) royalties paid to foreign corporate shareholders?
Dividends paid
Dividends paid to foreign or local corporate shareholders (residents and non-residents) are subject to a withholding tax at the rate of 10%.
Non-tax resident business
Further distribution of dividends to shareholders is not subject to additional taxes.
Interest paid
All payments of interests made or credited on account to non-residents (regardless of the type of entity receiving this interest) will be subject to this 10% withholding.
IP royalties paid
IP royalties paid to foreign corporate shareholders are treated as coming from a Dominican Republic source and are subject to tax at 29%.
Groups, affiliates and related parties
21. Are there any thin capitalisation rules (restrictions on loans from foreign affiliates)?
There are two rules. The one applied is that which is most favourable to the tax authorities:
The deduction of interest paid to non-resident recipients (or non-resident individuals) is limited to the amount that results from applying the interest withholding rate (currently 10%) and the corporate income tax rate (currently 29%). The payer cannot deduct interest which is equal to or higher than 29%. Thin capitalisation. Interest deduction cannot exceed the value obtained by multiplying the interest expense for the period, by three times the average annual balance of the shareholders' equity divided by the average annual balance of all interest-bearing debt. The average annual balance is obtained by adding the beginning balance and the end balance of the period, and dividing it by two.
The shareholders' equity means the share capital, legal reserves and retained profits, according to the financial statements (excluding profit for the relevant period). All interest-bearing debt excludes debt owed to individuals or entities resident or domiciled in the DR. These rules do not apply to:
Debts that taxpayers have entered into with persons or entities resident or domiciled who include the interest in their taxable income at the rate of 29%. Entities in the financial system controlled by the Monetary Board of the Dominican Republic and the Superintendence of Banks.
Interest not deducted in a year may be carried forward in subsequent periods, for a maximum of three years.
22. Must the profits of a foreign subsidiary be imputed to a parent company that is tax resident in your jurisdiction (controlled foreign company rules)?
Profits from a foreign subsidiary cannot be imputed to a parent company that is tax resident in the Dominican Republic.
23. Are there any transfer pricing rules?
There are the following transfer pricing rules:
The taxpayers will have sufficient information or analysis to assess transactions between related parties at the time of filing the Sworn Declaration of transactions between related parties. The Dominican Republic applies the Organization for Economic Cooperation and Development (OECD) model. Taxpayers may subscribe advanced pricing agreements (APA) to establish in advance the values of the transactions carried out between related parties for a specific period time. In this case, the time period is three years, which is the statute of limitations on tax matters.
Customs duties
24. How are imports and exports taxed?
Imports of goods are subject to the following taxes:
Customs duty, which is taxed at variable rates. Consumption tax, which is taxed at variable rates (see Question 19). ITBIS, which is taxed at 18% for years 2013 and 2014 (see Question 19).
Exports of goods are not taxed.
Double tax treaties
25. Is there a wide network of double tax treaties?
The Dominican Republic has a double tax treaty with Canada. Additionally, the Dominican Republic recently executed a double taxation treaty with Spain. However, the treaty has not yet been ratified by the National Congress.
Competition
26. Are restrictive agreements and practices regulated by competition law? Is unilateral (or single-firm) conduct regulated by competition law?
Competition authority
The competition authority is the National Commission for the Defence of Competition.
Restrictive agreements and practices
All practices, acts and agreements between national or foreign economic agents, either tacit or express, written or verbal, which have the objective, or either produce or may produce the effect, of imposing unjustified barriers in the market are prohibited (Law 42-08 on the Defence of Competition (Competition Law)).
Additionally, conduct which constitutes an abuse of a dominant position by national or foreign economic agents in the market and all corporate and commercial acts and behaviour that are contrary to good faith and commercial ethics which have as their objective the illegitimate change in consumer demand are prohibited (Competition Law).
Violations of the Competition law are sanctioned with monetary fines established by the National Commission for the Defence of Competition, without prejudice to civil and criminal penalties available through ordinary proceedings. Individuals found to have participated directly, as accomplices or as abetters of anti-competitive practices, personally or as executives, or acting in representation of legal persons, are sanctioned under the Criminal Procedure Code.
Unilateral conduct
The Dominican Republic has a double tax treaty with Canada. Additionally, the Dominican Republic recently executed a double taxation treaty with Spain. However, the treaty has not yet been ratified by the National Congress.
Unilateral conduct
The Constitution of the Dominican Republic prohibits monopolies, except when in favour of the Dominican State. The Competition law regulates the abuse of a dominant position in the market (see Question 26).
The possession of a dominant position in the market by itself does not constitute a violation. However, there are regulations regarding monopolies in certain industries such as:
Telecommunications Electricity The monetary and financial sectors
27. Are mergers and acquisitions subject to merger control?
Mergers and acquisitions are not subject to merger control.
However, all practices, acts and agreements between economic agents which have the objective, or either produce or may produce the effect, of imposing unjustified barriers in a local market as well as the abuse of the dominant position in the market are prohibited (Competition Law).
Intellectual property
28. Outline the main IP rights in your jurisdiction.
Patents
Definition and legal requirements. For an invention to have patent protection, it must:
Be novel. Involve an inventive step. Be capable of industrial application.
Registration. Patents must be registered at the Patent Department of the National Office of Industrial Property to be protected.
Enforcement and remedies. Patent rights are enforced through a criminal or civil action before the relevant court. A person who breaches a patent can be subject to imprisonment and fines.
Length of protection. Protection lasts for a non-renewable period of 20 years from the date of filing the application.
Trade marks
Definition and legal requirements. A trade mark must be distinctive and must not create confusion regarding the services and products that it represents.
Protection. To be protected, trademarks must be registered at the Trade Mark Department of the National Office of Industrial Property.
Enforcement and remedies. Trade mark rights are enforced in the same way as patents (see above, Patents).
Length of protection and renewability. Protection lasts indefinitely, renewable within ten-year periods.
Registered designs
Definition. A registered design must be new, meaning that it has not been disclosed or made accessible to the public anywhere in the world.
Registration. Protection is achieved by the registration at the National Office of Industrial Property, where the right holder will obtain a certificate of registration.
Enforcement and remedies. Registered designs are enforced in the same way as patents (see above, Patents).
Length of protection and renewability. Protection lasts for five years and is renewable for two additional five-year periods.
Unregistered designs
Definition and legal requirements. Unregistered designs are not ruled in our Intellectual Property Laws.
Enforcement and remedies. Not applicable.
Length of protection and renewability. Not applicable.
Copyright
Definition and legal requirements. A new musical, artistic, scientific or literary creation can be protected by copyright.
Protection. Copyright arises automatically on the creation of a work and there is no requirement for registration. The work can also be protected by an international treaty, such as the Berne Convention for the Protection of Literary and Artistic Works 1971, to which the Dominican Republic is a signatory.
Enforcement and remedies. The right holder can use the civil, criminal or administrative legal process.
Length of protection and renewability. The protection lasts the right holder's lifetime and 50 years following the death of the author, when it will pass to his surviving spouse and heirs.
Other
Other IP rights include:
Domain Names. Plant varieties. Registration of new chemical entities.
Marketing agreements
29. Are marketing agreements regulated?
Agency
The contractual relations between the parties intervening in any agency agreement in the Dominican Republic are regulated by Law 173 of 6 April 1966, on Protection to the Importer Agents of Goods and Products (Law 173), if the contracts are registered in the Legal Department of the Central Bank of the Dominican Republic. Law 173 protects local agents from untimely termination or breach of a contract from its foreign counterpart by providing considerable compensation in these cases. However, Law 173 does not apply to agreements involving a party from the US, unless the contract states otherwise.
Distribution
Distribution agreements are regulated in the same way as agency agreements (see above, Agency).
Franchising
Franchising is regulated by Law No. 20-00. The contract must be in writing and be registered at the National Office of Industrial Property.
E-commerce
30. Are there any laws regulating e-commerce (such as electronic signatures and distance selling)?
The following laws regulate e-commerce:
The Electronic Commerce, Documents and Digital Signatures Law 126-02 (Electronic Commerce Law), which regulates all commercial relationships, contractual or non-contractual, using data messages or other similar methods and Decree No. 335-03 which enacts the regulations in the Electronic Commerce Law for application. General Law of Telecommunications No. 153-98 (May 1998). This law creates and regulates the Dominican Institute of Telecommunications. It is directly related to the Electronic Commerce Law and provides that the Dominican Institute of Telecommunications (Instituto Dominicano de las Telecomunicaciones) (INDOTEL) is the governmental institution in charge of the authorisation and supervision of the certification entities for electronic signatures. Rules and regulations set by INDOTEL.
Advertising
31. Outline the regulation of advertising in your jurisdiction.
In the Dominican Republic, there is not a regulation ruling the advertising per se but there are several laws containing provisions regarding the false or confusing advertising or advertising that detracts any product, activity or relation with a third party that may result in unfair competition or may affect the consumer's rights. Such laws are the following:
Law No. 42-08 on Defence of the Competence. Law on Protection of the Consumer's Rights No. 358-05. The General Health Law No. 42-01 and the Drugs Ruling No. 246-06 establishes certain provisions ruling the drugs advertising.
Data protection
32. Are there specific statutory data protection laws? If not, are there laws providing equivalent protection?
Article 44 of the Dominican Constitution establishes as a fundamental right, the protection of privacy and personal honour, in which every individual has the right of privacy. The respect and non-interference with privacy, family, home and correspondence of the individual is protected. Any authority or individual that violates this is obliged to compensate an individual according to the law. The Constitution establishes the habeas data remedy which allows any person to request any data held about them on a data register.
Additionally, there are isolated provisions regarding protection of data in other laws such as the Tax Code, Monetary and Financial Code, Criminal Code and Credit Bureaus Law, among others.
Product liability
33. How is product liability and product safety regulated?
Even though the Dominican Republic does not have specific rules on product liability, the General Law No. 358-05 on the Protection of Consumer Rights, regulates:
• Suppliers' warranty obligations. • Liability for the vices and defects in products and establishes a repair obligation, without prejudice to remedies under civil and criminal law.
The law also provides for penalties and injunctive relief as well as alternate and extrajudicial conflict resolution to be decided by the Pro-Consumer Direction Board.
For non-consumption items, there are norms issued by the General Management of Rules and Security Systems (Direccion General de Normas y Sistemas de Calidad) (DIGENOR), regarding product safety.
Main business organisations
Center of Exportation and Investment of the Dominican Republic (Centro de Exportación e Inversión de República Dominicana)
www.cei-rd.gov.do
Main activities. Government institution for the promotion of foreign investment and Dominican exportation.
Chamber of Commerce and Production (Cámara de Comercio y Producción)
www.camarasantodomingo.org.do
Main activities. This is the official institution where companies register and obtain the certificate of mercantile registry.
Internal Revenue Service (Dirección General de Impuestos Internos)
www.dgii.gov.do
Main activities. Dominican Republic tax authorities.
General Customs Directorate (Dirección General de Aduanas)
www.dga.gov.do
Main activities. Dominican Republic customs authorities.
Ministry of Labour (Ministerio de Trabajo)
www.ministeriodetrabajo.gob.do
Main activities. Guarantor of the employment stability and encourages employment relationships in the Dominican Republic.
Real Estate Office (Registro de Títulos)
www.ji.gov.do
Main activities. The local land registry.
Real Estate Office (Registro de Títulos)
www.ji.gov.do
Main activities. The local land registry.
Online resources
Pellerano & Herrera law firm
www.phlaw.com
Description. Legislation summaries provided by Pellerano & Herrera law firm.
Supreme Court of Justice (Suprema Corte de Justicia)
www.suprema.gov.do
Description. Official website of the Supreme Court of Justice which has the majority of legislations that have been enacted to date. No English version is available.
Pro-Consumidor
www.proconsumidor.gob.do
Description. Official website of the governmental institution that supervises and controls the protection of the consumers' rights. No English version is available.
