The deadline for filing the Country-by-Country Report (CbCR) in the Dominican Republic is 31 May 2024.
Background
In October 2021, the Dominican Republic's Tax Administration (DGII) released the General Norm 08-2021 on the CbCR. Further, on 12 January 2024, the DGII released Notice 01-24, announcing that the portal on the DGII website is available for filing of the CbCR.
Scope
The provisions established in General Norm 08-2021 apply to taxpayers who are the Ultimate Parent Entity (UPE), or Constitue…