Dominican Republic Tax Agency Updates Taxpayer’s Guide on Income Tax Withholdings

The Dominican General Directorate of Internal Revenue June 28 updated a taxpayer’s guide on income tax withholdings (ISR). Topics covered include: 1) individuals and entities considered agents for ISR; 2) income and taxpayers subject to ISR; 3) ISR settlements; 4) ISR for employees; 5) exemptions and payment requirements; 6) ISR rates; and 7) penalties for late filing. [Dominion Republic, General Directorate of Internal Revenue, 06/28/22]

Reference:
View Taxpayer’s Guide No. 11, on Income Tax Withholdings. View Index.