In compliance with Article 35 of Law 51-23, which mandates the issuance of a general rule for the application of this law, on November 10, 2023 the DGII issued General Rule 08-23 (NG 08-23). For reference, Law 51-23, which establishes a special transitory treatment for the examination, management and recovery of tax debts (Law 51-23) was enacted on August 10, 2023. The objectives of this law are:
-
Create a special treatment for the statute of limitations and extinction of tax debts to be declared ex officio by the General Directorate of Internal Taxes (DGII) by means of 4 electronic sweeps.
-
Establish an abbreviated tax assessment.
-
Establish payment facilities for tax debts
-
Amnesty for government tax debts.
Who can apply to this law?
Individuals, legal entities, unincorporated entities, state entities and undivided estates may apply to Law 51-23, depending on the line of interest:
-
Ex officio statute of limitation of debts
-
Abbreviated tax assessment
-
Debt payment facilities
-
Amnesty of debts for State institutions
