The bill to issue Fiscal Receipt Numbers with the system of electronic invoicing would enter in January 2023 for large taxpayers, if the Executive Power enacts the piece that it brought before the Senate.
The bill raises several beginnings, grants incentives and penalizes with sanctions and fines those who try to evade taxes or defraud through “hacking” or malicious algorithms the tax system of the General Directorate of Internal Taxes (DGII).
The use of electronic invoices will be mandatory in the country. In a first term, which runs from January to December 2023, it will begin with large taxpayers, from January 1 to December 2024 for local and medium-sized taxpayers.
The rest, that covers small and micro-enterprises classified in Law 187-07 and unclassified taxpayerswill apply from 2025.
However, the DGII presents on its portal the way to enter the system “being the first” voluntarily who wish to be issuers of electronic invoices before the deadline and it offers incentives to both large and general taxpayers who use electronic receipts to pay taxes.
The project was approved in the first reading, a second reading is missing in the Senate and after being approved by the deputies in this legislature, as expected, it would only remain for the Executive Branch to promulgate it.
The Government hopes that the project will be approved in this legislature. The scope of the piece covers all taxpayers, individuals and legal entities, whether public or private, “as well as entities without legal personality that carry out transfers of goods, deliveries in use, request and rental of services for consideration or free of charge.”
According to the project submitted to the Senate of the Republic, the DGII will validate the invoices and electronic tax documents that serve as support to support expenses and tax credits.
In addition, a free biller is available to issue electronic tax receipts. The Executive Branch must issue the applicable regulations 60 days after the law is approved.
incentivesThe DGII will apply as incentives to Mipymes a tax credit that they can use in advance of the Income Tax (ISR), in the Tax on the Transfer of Industrialized Goods and Services (ITBIS) operational, in the ISR and the tax on assets, with attributable amounts ranging from RD$300,000 for the largest; RD$200.00 for medium-sized companies, RD$75,000 for small companies, and RD$25,000 for microenterprises and unclassified taxpayers.
To the large national taxpayers the incentives are attributable to those same taxes with a maximum amount of RD$2 million.
However, it excludes from these incentives taxpayers who avail themselves of the technological feasibility of the free biller and the 5% ISR withholding established for State providers authorized as electronic issuers.
sanctions
The bill, which consists of seven chapters, establishes sPenalties for fraud ranging from 1 to 5 years in prison with fines that range from double to four times the value of the invoice issued and used, and until the definitive closure of the company.
Hacking or alteration of the system carries 5 to 10 years in prison and fines of 100 to 400 minimum wages. Also not sending the e-CF (electronic tax receipts) on time is considered evasion.
Types
The e-CF (electronic tax receipts) can be sent in three ways: through our own development, via electronic invoicing service providers that have been certified by the DGII and, through the free invoicer, which is the technological facility for issuance by the via the DGII.
The types of electronic receipts are: Electronic tax credit invoice, Electronic consumer invoice, Electronic debit notes, Electronic credit notes, Electronic government receipts, Electronic purchase receipts, Electronic receipts for minor expenses, Electronic receipts for payments abroad and Electronic receipts for exporters.
Requirements
The electronic vouchers will have to be recognized and authorized by the DGII, for which the taxpayer must have a digital certificate of a natural person for the tax procedure issued and digitally signed by a firm authorized by Indotel. Invoices must be submitted in an XML file (a plain text file).