do business in the Dominican Republic - Pellerano & Herrera

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DOING BUSINESS INTHE DOMINICAN REPUBLIC100Selective Consumption TaxA Selective Consumption Tax shall be assessed on the assignment of a number ofproduction goods both at the manufacturing level and to their importation, aswell as to the rendering or provision of services. The following rate shall beapplied to services:a) 10% to communicationsb) Specific percentages by liter of absolute alcohol;c) Specific percentages by cigarette pack.This tax shall be paid by any individuals, associations or enterprises, whetherlocal or foreign, producing or manufacturing these goods both at the final stageof the process and when their intervention took place through services renderedby third parties; by any importers, whether on their own account or on accountof any third parties, of such goods as this tax were assessed to, and to any as renderedany services to which this tax were assessed.This tax shall be paid during the first 20 days of the month following the periodcomprised in the tax statement. In the case of importation, it shall be paid jointlywith any custom taxes or tariffs.CasinosDuring the first 5 days of each month, casino owners shall pay any taxes for theimmediately preceding month. Such a tax shall be liquidated on the basis of thenumber of casino tables and the number of slot machines in operation as well asthe location of business.Duties by TaxpayersTaxpayers are under the obligation to comply with such formal duties as are providedunder the Tax Code, therein including:a) Enrollment in the National Taxpayers Registration (RNC by its Spanishacronym);b) Advise any change of address, corporate name, telephone number, businessoperation or any other as might alter his or her tax responsibility.c) Carry such accounting books and records as were required.d) File tax returns in consistency with such documents and information as wererequired and provide such clarifications as were requested;e) Appear before the Internal Tax Offices whenever required;f) Facilitate any inspections and verifications by tax officers,g) Advise any sale, liquidation or any other event within a term of 60 days tosecure the relevant authorization from the General Internal Tax Directorate.Rights by TaxpayersThe main rights assisting taxpayers are the following:a) Right to an extensionb) Right to payment facilitiesc) Right to exemption of advancesd) Right to compensation
Pellerano & HerreraAttorneys at lawe) Right to information on any actionsf) Right to confidentialityg) Right to file different administrative and judicial remedies.2LABOURLAWSThe Labour Code, contained in Law 16-92 of 17 June 1992 regulates the relationsbetween companies and their employees.The Ministry of Labour sees to the complianceof these provisions, while Labour Courts have jurisdiction over labour disputes.WORKING CONDITIONSQuota of Dominican workersAt least 80% of the workers of a company should be Dominican citizens.Supervising officers should preferably be Dominicans, but there are no restrictionsat manager level. When a Dominican citizen substitutes a foreigner in anemployment position the Dominican employee will be entitled to the samesalary, rights and conditions as the foreign employee.Working periodsThe normal working week is 44 hours, with a working day of 8 hours.The usualpractice is to work 40 hours from Monday to Friday and, in some companies, theremaining 4 hours on Saturday.The working week of part-time employees cannotexceed 29 hours.Paid leaves of absenceMandatory paid leaves of absence are the following: 5 days in the event of marriage,3 days in the event of death of a close family member, and 2 days for theworker whose wife gives birth.VacationsPursuant to Law 97-97, workers who have completed one year of employmentare entitled to a paid vacation of 14 working days.This law extended the vacationperiod by almost a week, by declaring that it should be calculated on the basis ofworking days and not calendar days, as set forth in the Labour Code.Sexual harassmentLabour laws forbid employers or their representatives to commit actions thatmay be considered as sexual harassment against an employee.Maternity protectionThe employer cannot terminate without just cause the work contract of a femaleemployee during her pregnancy and up to three months after the birth.Furthermore, in order to dismiss her with just cause the employer must obtainthe prior authorisation of the Ministry of Labour, among other formalities.101
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FOREWORDA place to invest ...The Do
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Pellerano & HerreraAttorneys at law
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INTERNATIONALTRADEInternational tra
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Page 51 and 52: Pellerano & HerreraAttorneys at law
Page 57 and 58: MAININVESTMENTSECTORSThe Dominican
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Page 143 and 144: Design: Lourdes Saleme y AsociadosP
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do business in the Dominican Republic - Pellerano & Herrera

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