- Dominican Republic introduced regulations for ITBIS on digital services provided by non-residents.
- The regulations were approved by Decree No. 30-25 of 17 January 2025.
- The regulations were repealed.
- The repeal was announced in G.O. No. 11186 of 25 January 2025.
- The regulations aimed to improve tax collection and reduce tax evasion.
- The regulations were based on recommendations from the OECD’s Action 1 of the BEPS Action Plan.
- The regulations required foreign providers to register as taxpayers in the Dominican Republic.
- The regulations were intended to address the fiscal distortion caused by digital commerce.
Source: consultoria.gov.do
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
