The Dominican Republic's Directorate General of Internal Revenue (DGII) has published General Rule (Norm) No. 04-26 of 28 October 2026, which establishes the procedures, requirements, and conditions for applying the transitional tax amnesty regime provided under Law No. 30-26 (the Fiscal Reform Law). Key points include:
- The tax amnesty is available for individual taxpayers, corporations, entities without legal personality, and undivided estates;
- Eligible tax debts include:
- tax debts determ…