Exporters that, in the development of their productive process, reflect ITBIS balance in favor in their ITBIS tax returns, may obtain its reimbursement or compensation, provided that they comply with the requirements set forth in General Regulation 12-2022 of ITBIS Reimbursement of Compensation for Exporters, issued by the Tax Administration (DGII) on October 18^th of 2022, namely: (i) updated RNC, (ii) Registration certifications from ADOEXPO and PRO-Dominicana (iii) DUA sealed by the Customs Administration to verify the exported amount (when required by the DGII), (iv) the filing of forms 607 including the export invoice(s) with NCF and 606 reflecting the input ITBIS, and (v) being up to date in the payment of taxes (the DGII may require other information by physical, electronic or VOF means).

The DGII shall have a 30 day period to respond to the reimbursement or compensation request by the exporter (via VOF or other means to be determined by the DGII). If there is no response from the DGII within said period, such silence shall have the same effects as the authorization for the ITBIS reimbursement or compensation.

On the other hand, the DGII may authorize invoicing without ITBIS to local providers that sell raw goods, packing material and inputs to exporters that (uninterruptedly) have exported their total production within the 12 months prior to such request of invoicing without ITBIS; thought the filing of pro-forma invoices to the DGII or via an authorization (of up to a year) for recurring providers.

General Regulation 12-2022 of ITBIS Reimbursement of Compensation for Exporters shall entry into force 90 days after its publication.

ABOUT THE AUTHOR: Dra. Maria Arthur Rodger is a Partner, Head of Tax & Private Client at ACLAW, a law Firm in the Dominican Republic. She specializes in tax law, (Tax LLM in Georgetown Law Center & Tax LLM in Universidad Pompeu Fabra in Spain), including ample knowledge on the tax systems of the United States, Spain and Central America; with more than 20 years of experience in tax advisory since the enactment and development of the Dominican Tax Code. Dra. Maria Arthur is also a CPA, Certified Bankruptcy Liquidator and Legal Interpreter.

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Copyright 2022. Arthur & Castillo | Dominican Law

Disclaimer: This publication is not intended to provide legal advice or suggest a guaranteed outcome as individual situations will differ and the law may have changed since publication. For specific technical or legal advice on the information provided and related topics, please contact the author.