Dominican Republic Selective Consumption Tax (ISC) — 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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¿La entidad vende, importa, fabrica o presta servicios sujetos a ISC (alcohol, tabaco, telecom, seguros, combustibles)?
CT arts. 361-365 (hecho generador); CT art. 375 (bienes, mod. Ley 253-12); CT arts. 381-383 (servicios); Reg. 01-18 · Evidencia: Catálogo de productos/servicios, facturasCT arts. 361-365; CT art. 375 (mod. Ley 253-12); CT arts. 381-383; Reg. 01-18View source ↗
¿Se identifican correctamente los bienes/servicios sujetos y las tasas (alcohol 10%, tabaco 20%, telecom 10%, seguros 16%)?
alcohol 10%, tabaco 20%, telecom 10%, seguros 16%CT art. 375 (mod. Ley 253-12); CT arts. 381-383; Reg. 01-18View source ↗
¿Se declara y paga el ISC en el formulario y plazo aplicable (día 20; hidrocarburos jueves)?
CT art. 368 (declaración mensual); CT art. 369 (importaciones); CT arts. 370-374; Reg. 01-18 · Evidencia: Declaración de ISC, comprobantes de pagoCT art. 368; CT art. 369; CT arts. 370-374; Reg. 01-18View source ↗
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