The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Notice 10-26 of 26 June 2026, clarifying the implementation schedule for certain measures of the recently enacted Law 30-26 (previous coverage). Notable clarifications include that the new 15% withholding tax on royalties and on payments to non-residents for software licenses, online advertising services, and data storage is effective from 1 July 2026. The reduction in the late payment surcharge to 3% per …