The tax authorities in the Dominican Republic have issued general notices that may have tax implications with respect to airline tickets.
Transfers of goods and the provision of services within the territory of the Dominican Republic must be accompanied by a fiscal (tax) document that reflects a fiscal identification number (NCF). General Notice 06-2018 (effective 1 May 2018) provides that taxpayers must request the sequences of the NCFs for their transactions. Once this request is made, the tax authority will authorize the NCFs (based on certain factors such as the taxpayer’s economic activity and the taxpayer’s tax identification number (RNC).
There are reports that the tax authorities are conducting internal discussions about whether the NCF rules apply to the airline industry—specifically whether the requirements for NCFs apply to tickets issued to all final consumers. Another point reportedly being discussed within the tax administration is how the forms would be delivered and filled out by the airlines (e.g., Forms 606, 607, and C-01 related to the exit tax paid by passengers and collected by the airlines).
Another general notice reflects a requirement that airlines collect and incorporate the “tourism card tax” into the price of any airline ticket that has the Dominican Republic as the final destination.
Read a 2018 report [PDF 373 KB] prepared by the KPMG member firm in the Dominican Republic
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