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Dominican Republic Delays Effective Date of General Standard on Granting Tax Treaty Benefits — Orbitax Tax News & Alerts

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 02-2023 of 27 January 2023, which amends the entry into force provisions of General Standard (Norm) No. 11-2022. General Standard (Norm) No. 11-2022 established new guidelines for the request and granting of the benefits contemplated in the current income tax treaties signed by the Dominican Republic (previous coverage). As per Article 10 of General Standard (Norm) No. 11-2022, the new guidelines were to enter into force six months after the date of its publication, i.e., on 3 April 2023. General Rule (Norm) No. 02-2023 extends this by an additional 6 months, meaning that the new guidelines will enter into force on 3 October 2023.