dominican-republic-itbis.md136 lines5.0 KB
v20
| 1 | --- |
| 2 | name: dominican-republic-itbis |
| 3 | description: Use this skill whenever asked to prepare, review, or classify transactions for a Dominican Republic ITBIS return for any client. Trigger on phrases like "ITBIS", "Dominican Republic VAT", "DGII filing", or any request involving DR consumption tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any ITBIS work. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Dominican Republic ITBIS Return Skill v2.0 |
| 8 | |
| 9 | ## Section 1 — Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Country | Dominican Republic (Republica Dominicana) | |
| 14 | | Standard rate | 18% (ITBIS) | |
| 15 | | Reduced rate | 16% (certain processed foods); 0% (exports, basic food basket) | |
| 16 | | Exempt | Education, healthcare, financial services, basic food items, fuel | |
| 17 | | Return form | Monthly ITBIS return (Form IT-1) | |
| 18 | | Filing portal | https://dgii.gov.do (Oficina Virtual DGII) | |
| 19 | | Authority | Direccion General de Impuestos Internos (DGII) | |
| 20 | | Currency | DOP (Dominican Peso) | |
| 21 | | Filing frequency | Monthly | |
| 22 | | Deadline | 20th of the month following the tax period | |
| 23 | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | |
| 24 | | Validated by | Pending — requires licensed DR tax practitioner | |
| 25 | |
| 26 | **Conservative defaults:** |
| 27 | |
| 28 | | Ambiguity | Default | |
| 29 | |---|---| |
| 30 | | Unknown rate on a sale | 18% | |
| 31 | | Unknown input credit status | Not creditable | |
| 32 | | Unknown counterparty location | Domestic DR | |
| 33 | |
| 34 | --- |
| 35 | |
| 36 | ## Section 2 — Required inputs and refusal catalogue |
| 37 | |
| 38 | **Minimum viable** — bank statement. Acceptable from: Banreservas, Banco Popular Dominicano, Scotiabank DR, BHD Leon, Banco Santa Cruz, or any other. |
| 39 | |
| 40 | **R-DO-1 — Free trade zone entity.** Message: "FTZ entities have bespoke ITBIS exemptions. Please escalate." |
| 41 | **R-DO-2 — Withholding agent for ITBIS.** Message: "ITBIS withholding obligations require certificate tracking. Please escalate." |
| 42 | |
| 43 | --- |
| 44 | |
| 45 | ## Section 3 — Supplier pattern library |
| 46 | |
| 47 | ### 3.1 Dominican banks (exclude) |
| 48 | | Pattern | Treatment | Notes | |
| 49 | |---|---|---| |
| 50 | | BANRESERVAS, BANCO DE RESERVAS | EXCLUDE | Financial service | |
| 51 | | POPULAR, BANCO POPULAR | EXCLUDE | Same | |
| 52 | | BHD LEON, SCOTIABANK DR | EXCLUDE | Same | |
| 53 | |
| 54 | ### 3.2 Government (exclude) |
| 55 | | Pattern | Treatment | Notes | |
| 56 | |---|---|---| |
| 57 | | DGII | EXCLUDE | Tax payment | |
| 58 | | DGA, ADUANAS | EXCLUDE | Customs | |
| 59 | | TSS, SOCIAL SECURITY | EXCLUDE | Social security | |
| 60 | |
| 61 | ### 3.3 Utilities |
| 62 | | Pattern | Treatment | Notes | |
| 63 | |---|---|---| |
| 64 | | EDENORTE, EDESUR, EDEESTE | Domestic 18% | Electricity | |
| 65 | | CAASD, INAPA | Domestic 18% | Water | |
| 66 | | CLARO DR, ALTICE, WIND TELECOM | Domestic 18% | Telecoms | |
| 67 | |
| 68 | ### 3.4 SaaS and international |
| 69 | | Pattern | Treatment | Notes | |
| 70 | |---|---|---| |
| 71 | | GOOGLE, MICROSOFT, META, AWS | Self-assess 18% | Non-resident | |
| 72 | |
| 73 | ### 3.5 Payroll/exclusions |
| 74 | | Pattern | Treatment | Notes | |
| 75 | |---|---|---| |
| 76 | | SALARIO, WAGES | EXCLUDE | Outside ITBIS scope | |
| 77 | | TRANSFERENCIA PROPIA | EXCLUDE | Internal | |
| 78 | |
| 79 | --- |
| 80 | |
| 81 | ## Section 4 — Worked examples |
| 82 | |
| 83 | ### Example 1 — Domestic sale at 18% |
| 84 | **Input:** `05.04.2026 ; CLIENTE DOMINICANO SRL ; CREDIT ; Factura DO-041 ; DOP 118,000` |
| 85 | Net = DOP 100,000, ITBIS = DOP 18,000. |
| 86 | |
| 87 | | Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? | |
| 88 | |---|---|---|---|---|---|---|---|---| |
| 89 | | 05.04.2026 | CLIENTE DOMINICANO | +118,000 | +100,000 | 18,000 | 18% | Output | N | — | |
| 90 | |
| 91 | ### Example 2 — Export, zero-rated |
| 92 | **Input:** `15.04.2026 ; US BUYER ; CREDIT ; Export ; DOP 500,000` |
| 93 | |
| 94 | | Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? | |
| 95 | |---|---|---|---|---|---|---|---|---| |
| 96 | | 15.04.2026 | US BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — | |
| 97 | |
| 98 | ### Example 3 — Bank charges |
| 99 | **Input:** `30.04.2026 ; BANRESERVAS ; DEBIT ; Comision ; DOP -200` |
| 100 | |
| 101 | | Date | Counterparty | Gross | Net | ITBIS | Rate | Field | Default? | Excluded? | |
| 102 | |---|---|---|---|---|---|---|---|---| |
| 103 | | 30.04.2026 | BANRESERVAS | -200 | — | — | — | — | N | "Financial" | |
| 104 | |
| 105 | --- |
| 106 | |
| 107 | ## Section 5 — Tier 1 classification rules (compressed) |
| 108 | |
| 109 | ### 5.1 Standard rate 18%. 5.2 Reduced 16% (processed food). 5.3 Zero rate — exports. 5.4 Exempt — education, healthcare, basic food, fuel. 5.5 Input credit — NCF (comprobante fiscal) required. 5.6 Imports — 18% on CIF plus duty. 5.7 Reverse charge — non-resident services. 5.8 NCF system — all invoices must bear NCF number from DGII. |
| 110 | |
| 111 | --- |
| 112 | |
| 113 | ## Section 6 — Tier 2 catalogue |
| 114 | ### 6.1 NCF validity. 6.2 ITBIS withholding. 6.3 SaaS — self-assess 18%. 6.4 Cash — exclude. |
| 115 | |
| 116 | --- |
| 117 | |
| 118 | ## Section 7 — Excel working paper template |
| 119 | Output 18%, 16%, Zero-rated, Exempt, Input, Net ITBIS. |
| 120 | |
| 121 | ## Section 8 — Bank statement reading guide |
| 122 | Banreservas/Popular exports CSV. DOP primary. Spanish descriptions. |
| 123 | |
| 124 | ## Section 9 — Onboarding fallback |
| 125 | ### 9.1 RNC — "Registro Nacional del Contribuyente?" 9.2 Monthly filing. 9.3 Industry. 9.4 Exports. 9.5 Credit B/F. |
| 126 | |
| 127 | ## Section 10 — Reference material |
| 128 | Sources: 1. Codigo Tributario (Ley 11-92). 2. DGII normas. 3. NCF regulations. |
| 129 | |
| 130 | Change log: v2.0 (April 2026): Full rewrite. |
| 131 | |
| 132 | --- |
| 133 | |
| 134 | ## Disclaimer |
| 135 | This skill is for informational purposes only. All outputs must be reviewed by a qualified professional before filing. Latest version at [openaccountants.com](https://openaccountants.com). |
| 136 |
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Use this skill whenever asked to prepare, review, or classify transactions for a Dominican Republic ITBIS return for any client. Trigger on phrases like "ITBIS", "Dominican Republic VAT", "DGII filing", or any request involving DR consumption tax. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any ITBIS work.
DOty-2025