Dominican Republic Selective Consumption Tax (ISC)
Dominican Republic Selective Consumption Tax (ISC) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839).
Dominican RepublicTax year 2025Accountant-verifiedby Miguel Lantigua· Last reviewed Jun 25, 2026
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Accountant-reviewed. Reviewed as general reference material by Miguel Lantigua on Jun 25, 2026. Review does not create a client relationship and is not a guarantee for any specific taxpayer or transaction.
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Key facts — Dominican Republic, 2025
| ¿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, facturasdgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf | |
| ¿Se identifican correctamente los bienes/servicios sujetos y las tasas (alcohol 10%, tabaco 20%, telecom 10%, seguros 16%)? | CT art. 375 (bienes y tasas, Ley 253-12); CT arts. 381-383 (servicios); Reg. 01-18 · Evidencia: Cálculo de ISC, declaracióndgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf | |
| ¿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 pagodgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf |
Rendered from the facts database · facts last reviewed Jun 25, 2026. General reference only — confirm with a qualified professional before acting.
The full rule
- ¿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, facturas (dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf)
- ¿Se identifican correctamente los bienes/servicios sujetos y las tasas (alcohol 10%, tabaco 20%, telecom 10%, seguros 16%)? — CT art. 375 (bienes y tasas, Ley 253-12); CT arts. 381-383 (servicios); Reg. 01-18 · Evidencia: Cálculo de ISC, declaración (dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf)
- ¿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 pago (dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf)
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Verification status
Accountant-verified
Reviewed and verified by a licensed practitioner against representative data.
Facts verified
3/3
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