A Relief for Taxpayers and Businesses: Law 51-23
Who Benefits from This Law?
If you’ve been asking yourself this question, you’re in the right place. Law 51-23, known as the “Special Transitional Treatment for Tax Auditing, Management, and Recovery of Tax Debt with the State,” is designed to benefit a wide range of taxpayers—both individuals and legal entities—who are facing tax debts with the Dominican State. It represents a unique opportunity to regularize your tax situation and bring your obligations up to date.
What Is Law 51-23 and Until When Is It Valid?
Law 51-23 is a legal tool of significant relevance in the Dominican Republic. It remained in effect until December 20, 2023. If you are not yet familiar with this law or would like more details, you are about to gain valuable information that can positively impact your personal and business finances.
What Tax Periods Does Law 51-23 Cover?
Law 51-23 covers fiscal periods from after 2016 through 2021, inclusive. This means you may access its benefits if you have outstanding tax debts corresponding to those years.
What Are the Requirements to Apply for This Law?
To take advantage of the facilities offered by Law 51-23, certain requirements must be met:
✅ Be registered as a taxpayer in the National Taxpayers Registry (RNC) and maintain an active status.
✅ The debt must correspond to the fiscal periods mentioned above and must not be subject to the Abbreviated Tax Audit Procedure.
✅ Not have pending criminal court proceedings related to determined tax obligations.
✅ The debt must not originate from the Special Solid Waste Contribution.
✅ Be up to date with the filing of all required tax returns.
What Benefits Does Law 51-23 Offer?
Law 51-23 provides two main options for taxpayers:
Administrative Statute of Limitations (Ex Officio Prescription)
This option allows for the administrative elimination of all tax debts corresponding to periods on or before 2015, provided the established requirements are met. This represents significant relief for those burdened with older tax debts.
Payment Facilities
For debts corresponding to periods between 2016 and 2021, this option allows you to either: Pay 70% of the assessed tax with no penalties or interest, or Pay 100% of the declared tax plus six months of interest, with no late-payment penalties. This is a unique opportunity to regularize your tax situation..
How Can We Help You?
If you are seeking professional tax and accounting advice and want to take full advantage of the benefits offered by Law 51-23, we are here to help. At Gadax, our team of accounting experts and business advisors can guide you through the entire process. We handle your case before the DGII and ensure you obtain the best possible conditions.
Law 51-23 represents a valuable opportunity to regularize your tax situation and eliminate outstanding tax debts. Don’t miss this opportunity. If you would like more information or need assistance taking advantage of this law, please don’t hesitate to contact us. We are here to serve you and provide the financial peace of mind you deserve.
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