• An Overview of Dominican Tax Law
  • December 18, 2007 | Author: Fabio J. Guzmán-Ariza
  • Law Firm: Guzman Ariza - Santo Domingo Office
  • Taxation in the Dominican Republic is governed by Law No. 11-92 of May 31, 1992, commonly known as the Tax Code ("C√≥digo Tributario"), its amendments and regulations ("Reglamentos"). This overview is a brief summary of the Tax Code's most relevant provisions. All references in parentheses refer to articles in the Tax Code unless otherwise specified.