Notice 24-21 Dominican Tax Authorities

Suspension of RNC for non- compliance of tax obligations

To comply with the provisions of Article 24 of Regulation 04-21 on the National Taxpayers Registry (RNC, Registro Nacional de Contribuyentes), the Dominican Tax Authorities (“DGII”, Dirección General de Impuestos Internos) will suspend the taxpayers’ RNC (individuals and legal entities) that have not complied with the formal duty of filing tax returns in the last 24 months consecutively and/or that in the aforementioned period have not paid undeclared taxes.

In addition to the suspension of the RNC, taxpayers will be subject to the following (non-limiting):

– In addition to the tax compliance omissions that are generated after the suspension of the RNC, individuals and legal entities will have a non- compliance status regarding pending tax payments and undeclared taxes.

– New tax receipt numbers (NCF, Número de Comprobante Fiscal) will not be authorized.

– Taxpayers will not be able to carry out processes before the DGII, for example the issuance of certifications, etc.

– The DGII may apply the sanctions established in articles 50, 253, 254, 255, 256 and 257 of the Dominican Tax Code.

To regularize their situation, taxpayers must file and pay all pending tax returns and submit through the Virtual Office the corresponding NCF reports and outstanding for the last 3 years.