What are the types of tax receipts in the Dominican Republic?

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In the Dominican Republic, the correct issuance and management of tax receipts are fundamental aspects to comply with tax obligations and maintain transparency in commercial transactions.

Decree 254-06 establishes the different types of tax overseas chinese in europe data used in various transactions, granting authority to the DGII to issue new series and sequences as necessary.

Table of contents

Definition of tax receipt: Clarifying its essential function and scope.
Types of tax receipts in the Dominican Republic [2024].
1. Tax Credit Invoices (01):
2. Consumption Bills (02):
3. Debit Notes (03):
4. Credit Notes (04):
5. Purchase Receipts (11):
6. Single Income Registry (12):
7. Receipt for Minor Expenses (13):
8. Voucher for Special Regimes (14):
9. Government Receipts (15):
10. Vouchers for Exports (16):
11. Proof of Payments Abroad (17):
Publication summary.
Definition of tax receipt: Clarifying its essential function and scope.
Tax receipts are essential documents issued by companies and taxpayers to officially and legally record commercial transactions carried out. Their fundamental purpose is to adequately support financial operations and comply with tax regulations established by the corresponding authorities.

These documents can take various forms, such as invoices , debit or credit notes, and detail the nature, value and conditions of the transactions carried out. In addition to providing accurate traceability of business operations, tax receipts facilitate accounting management, internal auditing and compliance with current tax regulations .

They also have a significant impact on the transparency and legality of economic activities, contributing to the prevention of tax evasion and the strengthening of the formal economy.

You may also be interested in our article entitled: DGII Shipping Formats 606, 607, 608 and 609 [2023] .

Types of tax receipts in the Dominican Republic [2024].
Below, we will explore the main types of tax receipts in force in the Caribbean country:

1. Tax Credit Invoices (01):
This type of invoice is used for billing goods and services to formalized companies . In addition to recording commercial transactions, tax credit invoices allow for supporting expenses and costs related to Income Tax (ISR) or credits from the Tax on the Transfer of Industrialized Goods and Services (ITBIS).