The Address General of Taxes Internal (DGII) reported that Great taxpayers Nationals authorized to issue electronic tax vouchers (E-CF) during the period of voluntariness may request a incentive fiscal in accordance with the provisions of article 40 of Law 32-23 of Billing Electronics and decree 587-24.
As explained by the entity, this incentive It consists of a credit fiscal which may be applied to various obligations Tax within the same exercise fiscal in which it is granted, including:
- Income Tax Advances
- Itbis operational
- Income tax
- Assets Tax
He credit fiscal will have a maximum ceiling of 2 million pesos subject to validation by the DGII of the bills incurred in the implementation of the Billing Electronics. Taxpayers will have a period of up to six months to request it.
Requirements to access the incentive
To benefit from credit fiscalthe Great taxpayers Nationals must meet the following requirements:
- Deposit before the DGII a motivated request, sealed and signed by the applicant. In case of a legal person, it must be signed by the authorized representative.
- Contribute a relationship with the detail of the bills incurred for the implementation of the Billing Electronics, as well as the record of reliable payments, expressed in Dominican currency.
- Supply the records accountants related to the implementation of Billing Electronics.
- Provide the support of hours worked as a result of the implementation of the Billing Electronics.
- Be up to date on the fulfillment of your obligations Tax.
With this measure, the DGII seeks to boost the Digitization of the processes Tax and encourage the adoption of Billing Electronics in the country.
