Dominican Republic Municipal & Environmental Levies — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Accountant-authored. Written and published by Miguel Lantigua, an accountant approved on OpenAccountants. Their licence number (CPA 17839) is published on their profile, so you can check it against the register yourself. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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Licencia de operación comercial vigente y arbitrios municipales
¿La entidad tiene licencia de operación comercial vigente del ayuntamiento y paga arbitrios municipales, rótulos, patente comercial y permisos de construcción (Ley 176-07)? Evidencia: Licencia municipal, recibos de arbitrios, permisosLey 176-07 arts. 272-280 (arbitrios municipales); ordenanzas del ayuntamiento correspondiente; Constitución RD art. 200 (potestad tributaria municipal); Ordenanza municipal del ayuntamiento correspondiente (fuente primaria para tasa específica)View source ↗
Riesgo de doble imposición entre arbitrios municipales e impuestos nacionales
¿Existe riesgo de doble imposición entre arbitrios municipales e impuestos nacionales (ISR, ITBIS)? ¿Se verifica que los arbitrios no colinden con tributos de la DGII (art. 273 Ley 176-07)? Evidencia: Opinión legal, ordenanzas, historial de cobrosLey 176-07 art. 273 (límites a arbitrios); CT Título I (jerarquía normativa); Constitución art. 200; Constitución RD art. 200; CT Título I (jerarquía normativa nacional); Ordenanza municipal del ayuntamiento correspondienteView source ↗
Contribución de residuos sólidos obligatoria por escala de ingresos desde cierre fiscal 2025
¿La normativa obliga a la contribución de residuos sólidos a toda PJ/institución domiciliada, según escala de ingresos, desde el cierre fiscal 2025? (regla normativa) Evidencia: Declaración anual, cálculo por rango, comprobante de pagoLey 98-25 (mod. Ley 225-20 art. 36); Aviso DGII 02-26 (escala RD$3,000-675,000) — verificadoView source ↗
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