Author: GABRIELA PICHARDO ARIAS

DEBERES DE LOS CONTRIBUYENTES EN LA REPÚBLICA DOMINICANA - DUTIES OF TAXPAYERS IN THE DOMINICAN REPUBLIC

DUTIES OF TAXPAYERS IN THE DOMINICAN REPUBLIC

DUTIES OF TAXPAYERS

Inspired by the idea that there should be a dynamic relationship between the state and citizens, so that the latter receive an effective protection of their rights, through the continuous state of the provision of the necessary elements for a harmony in the society, the Dominican Republic considers taxation as a constitutional duty.

Are considered as taxpayers, the individuals and legal entities, from which a generating action is verified, according to the economic activities carried out or the assets posseds, thus generating the obligation to pay the taxes established by law, in proportion to the incomes or assets.

For the compliance of tax obligations, Law 11-92 establishes the duties of taxpayers, of which the following stand out:

  1. Enroll in the National Registry of Taxpayers (RNC). Communicate changes of address, commercial name, telephone, activity or any other that modifies the tax liability.
  2. Submit the corresponding declarations, for the determination of the taxes, along with the documents and information that are required.
  3. Keep the records and accounting books required.
  4. Facilitate to the Tax Administration staff the inspections and verifications.
  5. Attend the offices of the Tax Administration when presence is required.
  6. Communicate the desition to terminate the business for some justified cause.

Breach the tax obligation constitutes a default on the taxpayer, as established in article 26 of the tax code, without any requirement or any action from the Tax Administration.

The default will consist of the obligation to pay, together with the tax, a thirty percent (30%) compensation interest over the effective interest rate fixed by the Monetary Board, for each month or fraction of the month of default. This interest will accrue and pay until the total extinction of the obligation.

RÉGIMEN DE LAS DONACIONES ENTRE VIVOS EN EL DERECHO DOMINICANO - LA DONACIÓN EN LA REPÚBLICA DOMINICANA - REGIME OF DONATIONS IN THE DOMINICAN REPUBLIC

REGIME OF DONATIONS IN THE DOMINICAN REPUBLIC

 DONATIONS IN THE DOMINICAN REPUBLIC

The donation is a legal act consisting in the free transfer by one person (donor) to another (donee), of movable or immovable property, with the sole purpose of benefiting the latter. Therefore, it is characterized by being an unilateral, consensual contract and free of charges, and must comply with all the formalities established by law for the validity of conventions. Continue reading “REGIME OF DONATIONS IN THE DOMINICAN REPUBLIC”

PROCESO DE ADOPCIÓN EN LA REPÚBLICA DOMINICANA / ADOPTION PROCESS IN THE DOMINICAN REPUBLIC

ADOPTION PROCESS IN THE DOMINICAN REPUBLIC

ADOPTION IN THE DOMINICAN REPUBLIC

Law 136-03 or Code for the System of Protection of the Fundamental Rights of Children and Adolescents, defines adoption as a legal institution of public order and social interest that allows creating, through a sentence rendered to that effect, a voluntary filiation link between people who do not have it by nature. Continue reading “ADOPTION PROCESS IN THE DOMINICAN REPUBLIC”

Registro de la propiedad inmobiliaria en la República Dominicana - REAL ESTATE PROPERTY REGISTRATION IN THE DOMINICAN REPUBLIC

REAL ESTATE PROPERTY REGISTRATION IN THE DOMINICAN REPUBLIC

REAL ESTATE PROPERTY REGISTRATION IN THE DOMINICAN REPUBLIC

To declare publicly and legally, the property right that is intended to have in unregistered lands, the Dominican state has the sanitation process.

Sanitation is defined by law 108-05 of real estate registration, as the process of public order to determine and individualize the land, the rights that fall on it are purged and they are registered for the first time. Also, it contemplates the Dominican state and any individual or entity that claims or possesses a right over an unregistered property, such as the entities capable of initiating it.

To justify the claim of property rights on unregistered land, there must be possession, which is appreciated when a person has in his power a property as owner or by another exercising the right under the power of representation, acted as public, uninterrupted, peaceful and unequivocal, during any of the periods contemplated in the Civil Code, as an acquisitive prescription, consisting of five (05), ten (10) or twenty (20) years.

The sanitation process consists of three stages: cadastral, judicial and registry, the latter mentioned, ends the process by issuing the ownership title certificate, enabling the registration of complementary seats and thereby granting publicity. This has the characteristics of a public, official, authentic, enforceable and imprescriptible document, in favor of the person who has been awarded the property.

These reasons are based on the importance of the real estate property registration, which is provided for the guarantee of property rights, and safeguards the inherent protections, for the existence of a real estate right in the Dominican Republic´s territory.