Dominican Republic Issues Practical Guide on Tax Treatment of Bad Debts

The Dominican Republic's Directorate General of Internal Revenue (DGII) issued a practical guide on 21 August 2026 explaining how taxpayers should identify, justify, calculate, and deduct doubtful or uncollectible accounts for tax purposes. The guide clarifies the application of Articles 28 and 29 of Regulation 139 98, aiming to reduce errors and prevent fiscal adjustments during audits.

The guide defines uncollectible accounts as credits for which there is reasonable evidence that recovery…