Dominican Republic Selective Consumption Tax (ISC) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Accountant-reviewed general reference. Reviewed by Miguel Lantiguaas reference material, not for your specific facts. Don't file, pay, or take a position on it without a professional reviewing your situation.
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Confirm the item is within ISC scope
Check whether what the entity sells, imports, manufactures, or provides falls on the ISC list of taxable goods and services (alcohol, tobacco, telecommunications, insurance, fuels/hydrocarbons). If it is not a listed good or service, ISC does not apply and you can stop.
Watch for: ISC is a single-stage selective tax reaching only specifically listed goods and services, not the general economy.
Código Tributario (Ley 11-92) arts. 361-365 (hecho generador); art. 375; arts. 381-383; Reg. 01-18
Identify the taxable person and triggering event
Determine who owes the ISC and when it is triggered: the local manufacturer on first transfer of the produced good, the importer at customs on import, or the provider on rendering a taxable service (telecom, insurance). Fix the tax period from that trigger date.
Watch for: The taxable person and moment differ by channel (domestic production, import, or service), so pin down the correct one before measuring the base.
Código Tributario (Ley 11-92) arts. 361-365 (hecho generador); art. 369 (importaciones)
Every figure is drawn from this Tax Guide and cited to its source.
¿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 ↗
Rendered from the canonical facts model · facts last reviewed Jun 25, 2026. General reference only — confirm with a qualified professional before acting.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Miguel Lantigua · 25 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Dominican Republic computations in the OpenAccountants Tax Library.
Classify each item to its ISC category and rate
Map every taxable item to its ISC category (alcohol, tobacco, telecom, insurance, fuel) and pull the current rate for that category from the facts store rather than hardcoding it. Keep the product/service catalog and invoices as evidence.
Watch for: Rates are set per category; a misclassification changes the rate applied.
Código Tributario (Ley 11-92) art. 375 (bienes, mod. Ley 253-12); arts. 381-383 (servicios); Reg. 01-18
Determine the ISC basis (ad valorem vs specific/unit)
For each item decide whether ISC is ad valorem (a percentage of the transfer/import value or of the insurance premium/telecom charge) or specific (a fixed amount per unit, e.g. per unit of alcohol or tobacco, or per volume of fuel/hydrocarbons). Take any per-unit specific amount from the facts store, not from memory.
Watch for: Alcohol, tobacco, and fuels can carry a specific per-unit amount alongside or instead of an ad valorem rate; applying the wrong basis mis-states the tax.
Código Tributario (Ley 11-92) art. 375 (mod. Ley 253-12); Reg. 01-18
Compute the ISC per item and total for the period
Ad valorem items: base value or premium multiplied by the category rate. Specific items: taxable units multiplied by the per-unit amount. Sum across all items for the period to get the ISC payable.
Watch for: Use each item's own basis and its facts-store rate or amount; never blend a percentage and a per-unit figure on the same item.
Código Tributario (Ley 11-92) art. 375; arts. 381-383; Reg. 01-18
Reconcile ISC with ITBIS
Treat ISC and ITBIS as separate taxes filed on separate returns. If the item is also ITBIS-taxable, confirm the ITBIS base is computed correctly for that item and do not net ISC against ITBIS or double-count either one.
Watch for: ISC is a distinct selective tax, not a credit against or component netted with ITBIS.
File and pay on the correct form and deadline
File the monthly ISC declaration and pay by the applicable deadline (day 20 of the following month for the general regime; hydrocarbons file weekly on Thursdays). Import ISC is settled at customs on entry. Keep the declaration and payment receipts.
Watch for: The deadline depends on the item: general ISC is monthly by day 20, hydrocarbons are weekly, and imports settle at the border.
Código Tributario (Ley 11-92) art. 368 (declaración mensual); art. 369 (importaciones); arts. 370-374; Reg. 01-18
Assemble the working paper and offer review
Compile the taxable-item catalog, the per-category ISC calculation, the draft declaration, and payment evidence into a single working paper. Present it as a working paper (not a filed return) and offer Miguel Lantigua a review before anything is filed with DGII.
Watch for: Deliver a reviewable working paper; the named accountant's review before filing is what makes the figures reliable.
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