How to Register as a Taxpayer in the Dominican Republic

Registering as a taxpayer in the Dominican Republic involves enrolling in the Registro Nacional de Contribuyentes (RNC), a mandatory process for all individuals or legal entities engaging in economic activities in the country. This registration ensures proper compliance with tax obligations before the Dirección General de Impuestos Internos (DGII). 

The RNC is a database containing key information about the identification, location, and specific characteristics of each taxpayer. A unique and permanent RNC number is assigned to each taxpayer, which serves as their primary tax identifier. For individuals, this number corresponds to their national ID, while for legal entities or foreigners without a Dominican ID, a nine-digit number is assigned by the DGII. 

Below are the steps required to obtain this registration: 

 

1. Determine the Type of Registration

You must clearly identify whether the registration will be as: 

• Individual: A person engaged in commercial, professional, or freelance activities. 
• Legal Entity: A company, corporation, or organization legally constituted in the Dominican Republic. 

 

2. Choose the Registration Method

Available registration methods include: 

• Online: Through the DGII’s virtual office platform. 

• In-person: At any local DGII office. 

• Ventanilla Única de Formalización: Especially useful for businesses via formalizate.gob.do. 

 

3. Gather the Required Documents

Depending on the taxpayer type, the following documents must be submitted: 

For Individuals: 

• RC-01 form (Declaración Jurada de Registro y Actualización de Datos). 

• Copy of national ID (both sides). 

• Proof of address (utility bill, lease agreement, etc.). 

• ommercial name certificate issued by the Oficina Nacional de Propiedad Intelectual – ONAPI (if applicable). 

• Authorization letter and copy of ID if submitted by a third party. 

For legal Entities: 

• RC-02 form (Sworn Declaration for Legal Entities). 

• Commercial name certificate (ONAPI). 

• Mercantile Registry Certificate. 

• Copy of the bylaws and the founding meeting minutes registered at the corresponding Chamber of Commerce. The meeting minutes must designate the individual responsible for tax compliance and confirm their acceptance of that responsibility. 

• Proof of payment of the 1% incorporation tax. 

• Proof of declared business address. 

• Copy of national ID (both sides) of shareholders or passport (for foreigners without a Dominican ID). 

• Information on key shareholders and legal representative. 

• Constitutive documents of foreign shareholder companies, registered in their country of origin and translated into Spanish (if applicable). 

• Authorization letter, duly signed, if submitted by a third party. 

The DGII may request additional documents if necessary. 

 

4. Complete and Submit the Application

If submitted online, the digital form must be filled out via the DGII virtual office and the required documents attached. For in-person applications, the documentation must be submitted to the appropriate DGII office. The registration process is free of charge. 

 

5. Receive the RNC and RNC Certificate

Response times vary depending on the registration method: 

• 6 business days for in-person applications 

• 3 business days for online applications 

• 25 business days for in-kind contributions 

• 5 business days for applications requiring economic activity verification 

Along with the RNC number, the taxpayer will receive an official RNC Certificate, which serves as proof of registration and includes information about the declared business activity, shareholders, board of directors, legal representatives, branches, and specific tax obligations, including deadlines and relevant forms. 

The RNC number must appear on all invoices, purchase orders, and tax documents, as well as in official communications with the DGII. 

 

Updating RNC Information 

Taxpayers must notify the DGII of any changes to the information submitted at the time of registration. This update must be completed within 10 business days after the change via the virtual office, the DGII’s main customer service center, or the corresponding local office using the appropriate form (RC-01, RC-02, or RC-03).  

 

Temporary Suspension of Operations 

If a taxpayer ceases or expects to cease operations for a period, they must notify the DGII through a formal request for temporary suspension of operations, which may be valid for up to three years. 

 

Deactivation from the RNC 

If a taxpayer decides to cease operations permanently, they must formally request cancellation from the RNC using form RC-02. Once approved, the system will automatically deactivate all associated tax obligations. 

Keeping your DGII information up to date is essential to avoid penalties, streamline daily tax management, and ensure a smooth interaction with the tax administration.