The General Directorate of Internal Taxes (DGII) denied this Wednesday the affirmations of sectors doctors on the alleged creation of new taxes through Rule 04-2022 on Incorporation, Permanence, Exclusion and Sworn Declaration in the Simplified Regime of Taxation (RST).
The clarification comes after, on the morning of Tuesday, February 9, the Dominican Medical College (CMD) will convene a press conference to classify this rule as “unlawful outrage”, which according to the president of the institution, Senén Caba, affects the “meager income” of the doctors.
The DGII explained, through a statement, that the purpose of this rule is to establish the procedure for incorporation, permanence and exclusion from the Simplified Regime of Taxation (RST), as well as regulating the aspects of validation of proposals, applicable treatments for tax exemption and for unrealized withholdings, in the modalities of purchases and income.
According to the institution that regulates tax burdens, the purpose of this regulation is to regularize the operational distortions that existed and that allowed those covered by the RST to benefit from more than one tax exemption.
In the Simplified Regime of Taxation there is a registry of 20,500 taxpayers divided into 16,500 liberal professionals and 4,000 legal entities. Of these, 7,500 are doctors.
Of those registered in the Simplified Regime of Taxation, about 4,400 doctors they have average annual income of 3.3 million pesos. It is in this segment of doctors where the correction of the distortion through the 04-2022 standard would be appreciated.
Internal Taxes clarifies that this rule would not have any tax effect on 39% of doctors welcomed in the RST, as well as 62% of all liberal professionals under this modality.
According to the statement, “it was necessary that, within the framework of simplification, this behavior be corrected by means of a positive adjustment in the Sworn Income Tax Return for individuals of the Simplified Regime of Taxation based on income (RSI), which is what came to specify and clarify the General norm 04-2022”.
Regarding the argument that the General norm would violate the constitutional principle of non-retroactivity, the DGII clarifies that the tax exemption, as it is not part of the tax base of the Income Tax, is not subject to or depends on the periodicity of its generating event, nor does it happen with the credits to the determined taxes.
The draft of this standard exhausted a public consultation process that lasted from January 4 to 18, 2022, which received three comments from taxpayers and a union, which were mostly incorporated.
In the same way, it is explained to the entire population that since 2017 the withholding table for individuals in general has not undergone any variation and that the DGII as a collecting body, it is obliged to publish said information, which is a provision of the National Congress.
CMD AND DGII they meet
The statement states that the DGII remains willing to listen to the economic sectors of the country and clarify any concern or interpretation of the law or administrative measure that is in process or has been taken.
On the afternoon of this Tuesday, February 9, the Board of the Dominican Medical College led by Dr. Senén Caba, cardiologist Fulgencio Severino and other authorities, met with directors of the DGII.
A follow-up meeting with the leadership of the CMD was agreed for next Monday the 14th.
Meanwhile, the doctors have called a new press conference to be held at the headquarters of the Medical College this Thursday 10, at 10:00 in the morning.
