Law No. 12-01 amending Law 147-00
LAW 12-01
WHEREAS it is necessary to modify some figures and tax instrument
of the Tariff Reform Act and the Tax Code;
WHEREAS: It is necessary to establish a gradual tax on services
advertising;
SEEN: Law No. 11-92 of May 16, 1992 that creates the Tax Code
Dominican Republic;
SEEN: Law No. 146-00 Tariff Reform, dated 27 December 2000;
VISTA: The Tax Reform Act No. 147-00, dated 27 December 2000.
He HAS PASSED THE FOLLOWING LAW:
Art. 1.- repealed Articles 5, 6 and 7 of the Tax Reform Act No. 147-
00, dated 27 December 2000.
PARAGRAPH: Items 5.6 and 7, indicated above, are added to the law
Tariff Reform No. 146-00, dated 27 December 2000, as
Articles 8, 9 and 10 respectively.
Art. 2.- is added in Article 343 of Law No. 11-92 of May 16, 1992, which
establishes the Tax Code, as amended by the Tax Reform Act No. 147-00, of
On 27 2000 Tariff Code No. 0402.91.10, evaporated milk.
Art. 3.- k) Literal article 13 of the law 14-93 of 26 August 1993 is hereby repealed,
amended by Article 6 of Law No. 146-00 Tariff Reform, dated 27
December 2000.
Art. 4. Article 7 of Law No. 146-00, dated December 27 of the year is amended
2000, so that from now on available as follows:
Art. 7. This law repeals the decree 367-97, of August 29, 1997; the articles
9, 10, 11, 12, 15, 16 and 17 of Law 14-93 of August 26, 1993, and any
other provision contrary to it.
Art. 5. The following paragraph is added to Article 341 of the law No.11-92, May 16
1992, which established the Tax Code, as amended by the Tax Reform Act
No. 147-00, dated 27 December 2000.
"PARAGRAPH: In the case of advertising services, the applicable rate will be six
percent (6%) "
Art. 6 Article 8 of the Tax Reform Act No. 147-00, dated 27 be amended
December 2000, which becomes Article 11 of the Act, the following
text:
"Art. 11.- This law repeals the law No. 3562, dated May 30, 1953, and
modifications, which establishes a tax charge of the largest Lottery prizes
National; Article 315, paragraph 8 of Article 318, paragraph b) of Article 337, and
Articles 348, 382, 383 and 384 of Act 11-92, dated May 16, 1992, which
established the Tax Code of the Dominican Republic; the decree 66-94, 25
March 1994; Law 150-97, the June 7, 1997; Law 345-98, August 14
1998, and any other legal provision contrary to it. "
Art. 7. Paragraph IV of Article 2 of the Tax Reform Law No. 147-00 is amended
dated 27 December 2000, so that from now on you have the following
way:
"Paragraph IV: For the purposes of protecting the environment and biodiversity, as well as the
saving foreign exchange for the importation of fuel, parts and spares, which
prohibited the import of cars and other vehicles falling within heading
tariff 87.02, 87.04.21 and 87.04.31 with more than five years of use. "
Art. 8 is repealed the provision in paragraph I, Article 309 of Law 11-92,
of 16 May 1992, which established the Tax Code, as amended by the Act
Tax Reform No. 147-00, dated 27 December 2000, which establishes a
stop.
Art. 9. paragraph I of Article 297 of Law No. 11-92 of May 16 is amended
1992, which established the Tax Code, as amended by the Tax Reform Act, No.
147-00, dated 27 December 2000, so that henceforth the available
Following way:
"Paragraph I: Notwithstanding the provisions of Article 267 of this Code,
minimum payment tax income of the entities listed in that article
It will be the one point five percent (1.5%) of the gross income of the fiscal year.
Art. 10. The permanent establishments of foreign companies representation
They are excluded from fulfilling the obligation in the capital of the article
314 of Law No. 11-92 of May 16, 1992, amended by Law Reform
Tax, No.147-00, dated 27 December 2000.
Art. 11. Paragraph IV of Article 314 of Law No. 11-92 of May 16 is amended
1992, which established the Tax Code, as amended by the Tax Reform Act, No.
147-00, dated 27 December 2000, that where the payment says "
advance "say" the minimum payment. "
Art. 12.- paragraph II of Article 2 of Law No. 146-00 Tariff Reform is added,
27 December 2000, the exemption to the payment of tariffs on goods subject
to Law No. 42-00 of June 29, 2000, General Law on Disabilities.
Art. 12.- is added to paragraph II of Article 2 of Law No. 146-00 Tariff Reform,
27 December 2000, the exemption to the payment of tariffs on goods subject
to Law No. 42-00 of June 29, 2000, General Law on Disabilities.
Art. 13.- tax charges established by Law No. 72-00 are ratified,
of 16 September 2000, the headings of Chapter II of the Customs Tariff,
about beef and pork meat and derivatives, so that should appear in the
Tariff, Annex I of law No. 146 of 27 December 200.
GIVEN in the Hall of Sessions of the Chamber of Deputies, National Congress,
Santo Domingo de Guzman, National District, capital of the Dominican Republic,
twenty-ninth day of December two thousand; 157th year of Independence
and 138th of the Restoration.
Rafaela Albuquerque,
Chairwoman
Ambrosina Saviñón Caceres,
Franjul Secretary Rafael Angel Troncoso,
Secretary
Hipolito Mejia
President of the Dominican Republic
In exercise of the powers conferred upon me by Article 55 of the Constitution of the
Republic.
ENACT this Law and order that it be published in the Official Gazette. For your
knowledge and compliance.
GIVEN in Santo Domingo de Guzman, National District, Capital of the Republic
Dominican, seventeen (17) days of January, two thousand one (2001); year
157 Independence and 138 of the Restoration.
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