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Dominican Republic Publishes Consultation Letter Clarifying ITBIS on Intangible Digital Products

|Approved Changes|Dominican Republic
Dominican Republic

The Dominican Republic's Directorate General of Internal Revenue (DGII) has published consultation letter G.L. No. 24434 in response to a question regarding the application of the tax on the transfer of industrialized goods and services (ITBIS) on intangible digital products. In particular, the letter addresses ITBIS on sales of intangible digital products consisting of domain registration, leasing of server space outside the Dominican Republic, file transfer services, email account services…

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