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Details

  • Service: Tax, International Executive Services
  • Type: Regulatory update
  • Date: 8/8/2013

Dominican Republic - Taxpayer bill of rights 

August 8: A “taxpayer bill of rights” has been formalized in the Dominican Republic, to help taxpayers understand what assistance can be expected and what inquiries can be made of the tax authorities.

Background

The Dominican tax authorities (DGII) operate under a fundamental principle that taxpayers generally act in accordance with the law.


Thus, the DGII tends to provide taxpayers with all required information, assistance, advice, and services to allow them to comply with their tax obligations.

Bill of rights

The taxpayer bill of rights is based on values such as professionalism, integrity, and cooperation. In addition to courteous treatment, taxpayers can expect from the tax authorities:


  • To receive a complete, precise, and clear explanation of their tax situation
  • To have timely notification of DGII actions that require taxpayer participation
  • To receive timely notice of changes in the tax laws and tax system
  • To be afforded an opportunity to inquire of the DGII about particular cases and rulings related to the application of the tax laws
  • To be assured privacy and confidentiality with respect to taxpayer information and data
  • To be allowed to request a formal revision and reconsideration of a tax assessment determination
  • To exercise their right to representation by a person qualified by the DGII (e.g., attorney or authorized certified accountant)


For more information, contact a tax professional with KPMG in the Dominican Republic:


José Manuel Romero

809-566-9161 Ext.1303





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For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

 

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