Law No. 227-06 which grants legal personality and functional, budgetary, administrative, technical and equity capital to the DGII.
Law No. 227-06 which grants legal personality and functional, budgetary autonomy,
administrative, technical and equity capital to the Directorate General of Internal Revenue
(DGII).
THE NATIONAL CONGRESS
In the Name of the Republic
Law No. 227-06
WHEREAS: the No.166-97 Act of July 27, 1997, created the
Directorate General of Internal Taxes (DGII) of the merger of the Directorate General of Tax
Income and the Directorate General of Internal Revenue;
WHEREAS: The reasons for the unification of both
institutions basically responded to criteria that appealed to a function unit
collection and control of taxes, to the need to reduce administrative costs
generated largely by the existence of a duplication of functions, and the need for
simplify tax procedures of both institutions and increase controls
for a more efficient collection;
CONSIDERING that these circumstances give rise to the need to transform the
legal organization of the Directorate General of Internal Taxes (DGII) for the purpose of achieving
efficiency in tax collection required by the new role that this institution is called to
develop;
WHEREAS: In the current context of openness and trade integration
customs revenues will gradually be reduced, so it is necessary to strengthen
revenue from internal sources, establishing itself as one of the foundations for achieving this
greater efficiency objective of the Directorate General of Internal Revenue, achieving control
existing level of evasion;
WHEREAS: This perspective makes it necessary to give the DGII
functional and financial autonomy and boost its modernization process to be consistent with the
demands placed on it in the medium and long term;
CONSIDERING that these objectives are difficult to achieve in an institution
subject to hierarchical control and brokering in all its initiatives.
Having regard to the No.166-97 Act of July 27, 1997, which creates the Directorate General of
Internal Revenue.
Having regard to the Law No.11-92 of May 16, 1992, approving the Tax Code,
and its amendments.
Having regard to the No.200-04 Act of July 28, 2004, the Right to Free Access to
Public Information.
Having regard to the No.120-01 Act of 20 July 2001, establishing the Code of Ethics
Public Server.
He HAS PASSED THE FOLLOWING LAW:
TITLE I
INSTITUTIONAL FRAMEWORK, POWERS, ORGANIZATION,
ADDRESS AND GENERAL PROVISIONS
CHAPTER I
INSTITUTIONAL FRAMEWORK AND POWERS
Art. 1-. Object, Nature and Legal Regime. This law gives the
Directorate General of Internal Taxes (DGII), created by the Act No.166-97, July 27
1997, the quality of public law entity with legal personality, functional autonomy,
budgetary, administrative, technical, and its own assets. It regulates its structure and
operation. You have legal capacity to acquire rights and obligations. He held
acts and exercise the mandates provided for in this Act and its regulations.
Paragraph I. The Directorate General of Internal Revenue (DGII) will however
subject to the supervision of the Ministry of Finance, which exercised over her a power
guardianship in order to verify its operation conforms to the laws.
Paragraph II The Directorate General of Internal Revenue (DGII) will continue,
also, subject to compliance with the economic, fiscal and tax defined by
the Central Government, through its competent bodies, regardless of the provisions
of this law.
Art. 2. Jurisdiction and Venue. The Directorate General of Internal Revenue will
jurisdiction throughout the national territory. Its main domicile is fixed in the city of Santo
Domingo, National District, may be established at national level all units
are necessary for the proper development and operation of the service, according to the
budget availability of the entity.
Art. 3. Skills. The Directorate General of Internal Revenue will be the entity
responsible for the collection and administration of all national internal taxation must
ensure at all times and to ensure the correct application of the Tax Code and other
tax laws falling within its remit.
Art. 4.- Powers. Without diminishing the powers and functions provided in the
Tax Code and other laws, the Directorate General of Internal Revenue shall have the following
powers:
a) Raising taxes in accordance with the laws and tax policies
defined by the Executive Branch;
b) Comply with and enforce the tax provisions arising from the
Implementation of the Constitution of the Republic, international treaties
tax nature ratified by the National Congress, the Tax Code and
laws, decrees, resolutions and other tax regulations;
c) Establish plans and programs in line with administrative management
economic policy guidelines state, in order to meet
collection targets set by the Executive Branch;
d) Establish and implement a management system to set national standards and
international quality that achieves excellence Address
General Internal Revenue;
e) Establish and manage the budget of the entity and manage
made up of movable and immovable property and assets
intangible property and that may be assigned by the State for
functioning;
f) Define your organizational structure to which it can distribute competences,
create, modify or delete administrative units and regional areas and
hiring human resources, for which the guidelines be adopted
General established in the Civil Service Act and Administrative Career and
the principles established in the Organic Statute approved by Power
Executive;
g) enter into agreements, contracts and agreements related to the development of their
functions;
h) Contract services technical or operational nature, natural persons or
legal, provided that its individual and supervisory authority is not affected.
The contracts will be signed in accordance with the legislation set to
effect for contracts entered into by state agencies;
i) To promote tax awareness in the population through design,
development and implementation of outreach programs and tax education
that aim to improve the behavior of taxpayers in the
voluntary and timely compliance with their tax obligations;
j) Establish and maintain relationships with institutions, national agencies and
and international cooperation agencies related to the administration
tax;
k) To collect tax debts at all times, either by voluntary means or
exercising its power to tax enforcement;
l) To hear and decide requests and complaints submitted by
stakeholders, in accordance with the provisions of law;
m) issue queries to fiscal matters under its consideration,
as established by the Tax Code, and within the limits
its competence;
n) Work on continuous improvement of services for the
taxpayers; design systems and administrative procedures aimed
to strengthen compliance with tax obligations; and to promote and
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