Base Legal Del Impuesto Selectivo Al Consumo

Determines the tax base according to the rules established for each system: its purpose is to prevent the consumption of these products, since they have negative consequences in the personal, social or environmental order. These are the tax levied on the transfer and import of certain goods from domestic production to the level of production; Telecommunications services, insurance and payments by cheque. Legal basis: Title IV of Law 11-92 d/f 16/05/92 and its amendments. The Selective Consumption Tax (CSI) also©requires a higher tax payment to buyers who reflect greater purchasing power when they purchase luxury goods such as new vehicles, spirits, moisturizing drinks, energy© and others. You must apply the tax rate or tax on the taxable©amount in accordance with the provisions of Annex III and the new Annex©IV of the IHR Act, which vary depending on the literal or reasonable©indication in which the property© is subject to the SAI. This tax is paid at different rates, depending on the good or service to which it is applied, under which we quote: to calculate this tax, you must follow the following procedure: On what basis must it pay? • For goods of domestic production, the selling price is ex-factory excluding tax itself and VAT. The above price is set by the manufacturer and communicated to the administration. • Imported goods are the customs value expressed in foreign currency and determined by the customs valuation service. Documentation a) The provisions of VAT apply to the sale. b) For the purchase of raw materials purchased by I.S.C.

The buyer who wishes to use in advance what has been paid for as raw material must ask the supplier to discriminate against the I.S.C. in the purchase invoice. In addition to the specific amounts to be paid on the basis of the number of litres of absolute alcohol determined for each type of alcoholic beverage (see value table Tax Code Title IV, Art. 375, para. I Amended by Article 22 of Law 253-12), alcohol, alcoholic beverages and beer products pay a selective excise tax of ten percent (10%) ad valorem on the selling price of these products. The taxable base of this tax is the retail price as defined in the regulatory standards of the Tax Code of the Dominican Republic. This is a tax that must be paid by people who use or consume products that are not considered essential; such as alcoholic beverages, perfumes, jewelry, watches and weapons; as well as products that pollute or pollute the environment, such as fuels. The law contains a list of products that fall under this tax.

Specific amounts applicable to the calculation for the period from 1 July to 30 September 2022. Alcoholic products: specific quantities based on the number of liters of absolute alcohol. where a beer producer whose encumbered asset is the type of Se±Alado falling within subheading 2203.20.21.00 of the new©paragraph IV, subparagraph B, sells 500 litres of that beer; then you will have to pay the ISC with a rate of S/2.25 per liter sold, depending on what is ± in this literal report. Affidavits The expiry date for those who are also VAT TAXPAYERS is the same and for those who are fuel taxpayers, it is the fifth business day after the business period that is declared. The DDJJ must be submitted in all periods, even if no taxed transactions have been made there. The manufacturer must activate an account in his diary to record the movements of the I.S.C. for the purchase of raw materials. The manufacturer must declare and pay S/1.125.00 as the concept of the ISC within one month of the sale according to the monthly due date schedule. In the case of cigarettes containing tobacco, the amount of the specific selective excise duty payable per pack of cigarettes is determined in accordance with the table of the Directorate-General for Internal Taxation (DG II).

You must find the location of your encumbered assets©in the literal and under IHR and ISC laws. Depending on where you are, a system will be applied to you: what is taxed? • Import of goods. • The first sale to a property if the goods or products come from domestic production. Supreme Decree No. 068-2022-EF excluded the following tariff elements from the new Annex©III of the IHR and ISC Law, approved by D.S. No. 055-99-EF, until June 30, 2022: In Santo Domingo, Dominican Republic, we have the most comprehensive and effective team of lawyers to advise you on civil litigation and common law matters. Here at Carlos Felipe Law Firm S.R.L., we evaluate your case free of charge and without obligation, call us at 829 256 6865 or write to us at, even if you wish, you can chat with us here.

The tax liability begins on the day your customer makes payment for the product or when you deliver the goods. In the case of gambling and betting, the tax liability arises when the organization receives the payment. • Manufacturers, for the disposals they carry out at national level. • Importers for the goods they bring into the country.

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