Dominican Republic: Excise tax provisions | KPMG | GLOBAL
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Dominican Republic: Excise tax provisions concerning alcoholic beverages, tobacco

Dominican Republic: Excise tax provisions

The tax authority (DGII) published a regulation to amend certain excise tax provisions in the Dominican Republic.


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The measures—known in English as the “Initiative for the modification of Regulation No. 79-03, for the application of the Dominican excise tax”—generally concern the excise tax rules and procedures relating to the manufacture, importation, and exportation of alcoholic beverages and tobacco products. The measures do not include significant changes to the excise tax regime applicable to the communications, insurance, or financial sectors.


Read a December 2016 report (English) [PDF 350 KB] and (Spanish) [PDF 192 KB] prepared by the KPMG member firm in the Dominican Republic

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