The legal regime applicable to the national internal tributes and the legal relations derived from these, one is established in the Law 11-92, of  May 16 1992, or Tributary Code of the Dominican Republic. The answers for questions as who must pay taxes, which is the institution in charge to collect the tributes and what is national registry of the contributor (RNC) is including in the present section.

The main taxes to pay in the Dominican Republic are:

a) Tax on the rent, this one is divided in: the fiscal year, the obligation to present/display sworn declarations and the designation of retention agents.

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