NextSpring

Dirección General de Impuestos Internos

Applies the rule

The tax authority, and the best-organised law library in the Dominican state: a classified collection of digital transcriptions covering the tax code and its amending statutes, incentive laws, institutional laws and others of interest. It is also the body that collects the tourist card, and its tourist-card page is the only published source for the card's price, the thirty-day stay and the list of nationalities that need a consular visa instead.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

dgii.gov.do

Cannot be cited for

Its compilation of the Código Tributario carries amendments only to Ley 253-12 of 2012, says so nowhere on its face, and has at least one numbering defect - two different articles both printed as 134. It therefore still prints the pre-2026 text of article 269, which Ley 30-26 replaced in June 2026. Some of its files are recognitions of scans rather than transcriptions - its copy of Ley 155-17 reads "finaneiamiento" for "financiamiento" - so each file has to be judged on its own before being quoted. Its tourist-card page contradicts the migration regulation on the length of a tourist stay.

Re-check every

60 days

Publication rhythm

The library is updated when a law is passed; the service pages change without notice.

Re-check triggers

any tax reform law · any reported change to the tourist card price, stay or exempt list · any amendment to articles 12, 269, 270, 271 or 272 of the tax code

Facts resting on this publisher · 17