What penalties does the law provide for tax evasion?

Deceiving the Tax Administration in order to reduce or eliminate the payment of taxes constitutes a crime that has multiple consequences, which are established in the Tax Code (Law No. 11-92).

The General Directorate of Internal Taxes (DGII) establishes that commit tax fraud the taxpayer who simulates, hides and / or performs any maneuver or any other form of deception in order for the competent entities to make an error in the determination of taxes.

Depending on the type, those who commit a tax crime can be punished with imprisonment from six days to two years; The material goods that are the object of the offense may be confiscated or used to commit it and their premises or establishment may be closed.

The taxpayer can be disqualified for the exercise of trades and profession; you may lose your concessions, privileges, franchises, and incentives, and your licenses, permits, and public records may be canceled. If he is a public official, he may be suspended or removed from his position.

They also apply fines of two to ten times the amount of the tax defrauded, without prejudice to the custodial penalties that may be applied and fines of 20 to 200 times the minimum wage, according to the DGII.

Which are the cases of tax fraud?

In its article 237, the Dominican Tax Code considers as cases of tax fraud the following:

1. Declare, manifest or settle in accounting books, balance sheets, forms, manifests or other document figures, facts or false data or omit circumstances that seriously influence the determination of the tax obligation.

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2. Use merchandise or products benefited by exemptions or franchises in purposes or by holders other than those that correspond according to the exemption or franchise.

3. Hide goods or taxed effects, provided that the fact does not constitute contraband or make temporarily introduced goods appear as nationalized.

4. Circulate, as a merchant, manufacturer or importer, products without the stamp or label that they must bear.

5. Violate a closure or control measures ordered by the competent tax body and the theft, concealment or alienation of species retained in the possession of the offender by virtue of conservative measures.

6. Failure to enter within the prescribed periods, the amounts withheld or received from taxes.

It is also presumed as intention to defraud cwhen two or more sets of books are kept for the same accounting with different entries; when there is an obvious contradiction in the books, documents or other correlative antecedents, with the data of the sworn statements; when the amount of the evaded tax is greater than RD $ 100,000; and when the filing of a person is used to carry out own negotiations or to receive taxable income, failing to pay the corresponding taxes.

This list is not limiting, as there are and could be other crimes or tax fraud.

 

 

 

 

 

 

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