Guides an AI agent through the full monthly ITBIS cycle for Dominican Republic businesses: classifying transactions using NCF comprobantes fiscales, separating 18%/16%/zero-rated/exempt output tax, crediting eligible input ITBIS, self-assessing on non-resident services, and preparing the IT-1 return for submission via the DGII Oficina Virtual.
Confirm the business is registered with the DGII, holds a valid RNC (Registro Nacional de Contribuyentes), and is enrolled as an ITBIS taxpayer. Identify the tax period, entity type, and whether any special regime applies (e.g. Free Trade Zone, ITBIS withholding agent status).
Gather all sales invoices (facturas), purchase invoices, and import documents for the period. Every creditable purchase must bear a valid NCF (Número de Comprobante Fiscal) issued by the DGII. Exports must be backed by Declaración Única Aduanera (DUA) or equivalent shipping documentation.
Classify every transaction into the correct ITBIS category: 18% standard (most goods and services), 16% reduced (certain processed foods), 0% zero-rated (exports), or exempt (education, healthcare, basic food basket, fuel, financial services). Compute gross output ITBIS, total creditable input ITBIS (only from NCF-backed local purchases and DGA-cleared imports), and the self-assessed ITBIS on non-resident services.
Calculate the net ITBIS payable (Output ITBIS minus creditable Input ITBIS). Where inputs exceed outputs, determine whether a credit carry-forward applies — the DGII generally does not issue cash refunds for ITBIS excess credits except for exporters. Complete the IT-1 monthly return fields using the totals from the working paper.
Submit the IT-1 return through the DGII Oficina Virtual (dgii.gov.do) before the 20th of the month following the tax period. If ITBIS is payable, initiate payment via the portal or authorized bank (Banreservas, Banco Popular, BHD León, etc.). Retain the filing confirmation and payment receipt for the audit file.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Dominican Republic accountant for review.