Flash Fiscal | Dominican Republic: DGII opens public discussion on five draft General Rules, including proposals related to the implementation of Law No. 30-26

The DGII currently maintains five public forums open for the discussion of various draft General Rules. Among the proposals under discussion are three drafts related to the implementation of Law No. 30-26, on measures for economic growth, tax simplification and mitigation of the international crisis (“Law No. 30-26”), as well as other proposals aimed at regulating specific tax and administrative matters. The following draft regulations are currently under public discussion:

• Draft of the “General Rule Establishing the Non-Application of Withholdings Set Forth in General Rule No. 02-05 and Its Amendments to Electronic Issuers.” The proposal would exempt taxpayers authorized as electronic invoice issuers from certain VAT withholding requirements when transactions are documented through Electronic Tax Receipts (e-CFs). The discussion period will remain open until August 20, 2026. Further details are available at the following link: ‎Borrador Norma General que dispone la no aplicación de las retenciones establecidas en la Norma General núm. 02-05

• Draft of the “General Rule Amending General Rule No. 11-2021 Establishing the Characteristics, Issuance Procedure and Use of Temporary and Transit License Plates for Motor Vehicles and Trailers.” The proposal seeks to update the current regulatory framework by expanding its scope and adjusting the procedures applicable to these plates. The discussion period will remain open until August 28, 2026. Further details are available at the following link: ‎Borrador Norma General que modifica la Norma General núm. 11-2021

• Draft of the “General Rule Regulating the Tax Treatment Applicable to Transactions Involving Computer Programs (Software).” The proposal seeks to establish the tax treatment applicable to the acquisition, licensing and other transactions related to software, as well as the services associated therewith, pursuant to the provisions introduced by Law No. 30-26. The discussion period will remain open until September 15, 2026. Further details are available at the following link: ‎Borrador Norma general que regula el tratamiento fiscal aplicable a las operaciones que involucren programas informáticos (software)

• Draft of the “General Rule for the Application of the Temporary Tax Amnesty Provided for in Law No. 30-26.” The draft would develop the provisions necessary to implement the tax amnesty regime established under such law, including application procedures, deadlines, and eligibility requirements. The discussion period will remain open until September 15, 2026. Further details are available at the following link: ‎‎Borrador Norma General para la aplicación de la amnistía fiscal transitoria dispuesta en la Ley núm. 30-26

• Draft of the “General Rule Establishing the List of Assets Eligible for Accelerated Depreciation.” The proposal is aimed at identifying the assets that may benefit from the accelerated depreciation regime introduced by Law No. 30-26. The discussion period will remain open until September 15, 2026. Further details are available at the following link: ‎Borrador Norma General que dispone la lista de bienes que podrá acogerse a la depreciación acelerada

Finally, KPMG confirms its interest in assisting taxpayers in analyzing these proposed regulations and assessing their potential implications.