Tax Reform Law No. 147-00 amending the Tax Code
LAW 147-00
WHEREAS: The Dominican economy is suffering the effects of external shocks
negative, among which highlight the rise of over 100% in oil prices and
devaluation of the single European currency against the dollar;
CONSIDERING that these negative external shocks are seriously affecting finances
public and the external sector of the Dominican economy, which would endanger the stability
macroeconomic country;
WHEREAS: The implementation of the strategy of poverty reduction is of extreme
urgency given its magnitude, severity and depth in the Dominican Republic;
WHEREAS: The social debt that has accumulated due to poor care
traditionally it has provided the Dominican State to groups of lower income watchful against
the peaceful coexistence of all Dominicans and erodes sustainability strategies
economic and social development;
WHEREAS: It is necessary to amend the country's tax system to
ensure an adequate level of tax revenue for the performance of government action
effective, allowing permanent eliminate the fiscal deficit, reduce poverty and improve
distributional equity;
WHEREAS it is necessary to modify some figures and tax instruments to
target of significantly reducing tax evasion and avoid therefore it is translated into
factor that stimulates the distributive inequality, both for its effect on sources of revenue as
the limitations set by government action in favor of groups lower
income;
WHEREAS: It is necessary to increase the incidence of those progressive tax figures
less prone to tax evasion;
WHEREAS: The growing interdependence of the world economies in trade and
investment leads to reform the country's tax system to bring it to systems
prevailing in the rest of the world.
SEEN: Law No. 11-92 of May 16, 1992, which creates the Tax Code.
SEEN: Law No. 150-97, of July 7, 1997, which determines a zero tariff rate
percent and the payment of the VAT exemption for inputs, equipment and machinery involved in the
agricultural production.
SEEN: Law No. 6-95 of May 7, 1995, amending the Excise Tax.
SEEN: Law No. 345-98, of July 21, 1998, which exempts the payment of the VAT and reduces the tariff
imports of personal computers, as well as parts, components, parts,
programs and other accessories.
SEEN: Law No. 66-97 of 15 April 1997, which exempts the payment of import duty and the ITBIS
import and sale of educational materials and equipment, textbooks and supplies needed for
educational activities and teachers of pre-university levels;
SEEN: Law No. 486-98, the 1st. November 1998, which exempts the importation of insulin and
its salts payment tariff and ITBIS.
VISTA: 72-00 Law amending the Law No. 14-93 on Customs Tariff regarding the
import of pork, beef and its derivatives.
SEEN: Decree No. 66-94 of March 25, 1994, which establishes the procedure currently
used for the payment of the Selective Consumption Tax on imported motor vehicles.
He HAS PASSED THE FOLLOWING LAW TAX REFORM.
Article 1. hereby amended Articles 19, 47, 252, 267, 268, 287, 296, 297, 298, the literal o)
Article 299; 306, 309, 314, 316, 335, 339, 341, 343, 344, 345, 346, 350, 355 and 367 in their literal b)
and c) and 375 of Law No. 11-92 of May 16, 1992 of the Tax Code of the Republic
Dominican, to govern follows:
Article 19. The Tax Administration own initiative or at the request of party, may compensate in full or
partially tax liability of the taxpayer, the credit that it has against the perpetrator
in respect of any taxes, interest and penalties paid unduly or in excess,
provided that both debt and credit are true, enforceable liquids, relate to periods not
prescribed, beginning with the oldest, and are under the administration of any of the bodies
Tax Administration.
PARAGRAPH I: If a taxpayer is entitled to the compensation referred
this Article shall apply for the same, first, in the body of the Tax Administration that
It generated any credit to which he is entitled.
PARAGRAPH II: (Transitory) The application of the compensation system established in this
Article shall become effective for loans and tax debts generated from 1st. from January
2001. "
"Article 47. - RESERVE DUTY.
The statements and information which the Tax Administration obtains from taxpayers,
makers and others by any means, in principle shall be confidential and may be
used for own purposes of the administration and in cases authorized by law.
PARAGRAPH I not govern this duty of confidentiality in cases where it becomes a
obstacle to promote transparency of the tax system, as well as when required by
laws, or courts in ordering procedures on taxes, compulsive charges
these, criminal trials, judgment of alimony, family or dissolution of regime
matrimonial.
the publication of statistical data which, by their generality, do not allow also exempted the
individualization of statements, information or people.
PARAGRAPH II: When a taxpayer has paid the taxes established in Titles II, III and
IV of this Code, shall be entitled to request and receive from the tax authorities, information
on the value of each of the taxes paid on these securities by other taxpayers
They are participating in the market in which the former operates. "
"Article 252. SANCTION FOR MORA
Mulberry shall be punished with penalties of 10% the first month or fraction of a month and an additional 4%
each month or fraction of a subsequent month.
PARAGRAPH I. PERCEPTION AND RETENTION AGENTS: The same sanction will also
applicable to withholding agents or perception regarding the late payment of taxes
subject to withholding or collection.
PARAGRAPH II. SUSPENSION OF CHARGES FOR SUPERVISION: the application be suspended
penalty charges from notification of the commencement of the audit to the payment deadline
indicated in the notification of the final results of the same.
PARAGRAPH III. Cash discounts: When a taxpayer will repay such
immediate and definitive taxes that they be notified by the Tax Administration, or
effected, voluntary rectification of tax sworn statement, you can fulfill that
obligation to benefit from the facilities described below:
1) Pay 60% surcharge if voluntarily given presents to make rectification without
on the request of the Administration, without an audit by the tax or he has initiated period
concerned.
2) Pay 70% surcharge notified if an audit conducted after the difference between the
tax determined and paid on time, is less than 30% of the latter.
"Article 267. ESTABLISHMENT OF TAX."
an annual tax on income derived by individuals, legal entities is established and
undivided.
PARAGRAPH. In the case of legal persons, this tax will be determined and charged following
tax assessment parameters set out in Articles 297 et seq
Tax.
"Article 268. CONCEPT OF INCOME AND GROSS INCOME.
It is meant by "income" unless it be excluded by any express provision of this Title, all
income that constitutes utility or benefit that yields a good or activity and all benefits,
profits received or accrued and capital gains made by the
taxpayer, whatever their nature, origin or denomination.
PARAGRAPH I. The term "gross income" the total income earned by sale and swap
goods and services, less discounts and returns on the sale of these goods and services,
justifiable amounts before applying the excise tax and the tax
Transfer of Industrialized Goods and Services (ITBIS) during the fiscal period. commissions
and interests are also considered as gross income ".
"Article 287, paragraph e)
e) IX: For the purposes of calculating the depreciation of property of Category 2 and 3, should be excluded
the initial value of the property, the value of the VAT paid on the acquisition of companies.
"Article 287, paragraph n)
n) The provisions to be made by banks to cover high-risk assets, as
authorize or impose the banking and financial authorities of the State. Any provision
is made of these provisions, different from the purposes set out in this section, will generate payment
income tax".
"Article 296. TAX RATE OF INDIVIDUALS.
Resident or domiciled in the country individuals pay on taxable net income
fiscal year, the amounts resulting from applying progressively, the following scale:
1. Revenue RD $ 0.00 to RD $ 120,000.00: Exempt
2. The surplus RD $ 120,000.01 to $ 200,000.00 RD up: 15%
3. The surplus RD $ 200,000.01 to $ 300,000.00 RD up: 20%
4. The surplus of RD $ 300,000.01 and up: 25%
PARAGRAPH (Transitory) This rate will be effective from 1st. January 2001 ".
"Article 297. TAX RATE OF CORPORATIONS.
Legal persons domiciled in the country will pay twenty-five (25%) on their net income. To the
effects of applying the rate provided in this article, are considered as legal entities:
a) Capital companies.
b) Public companies for their income of a commercial nature and other entities referred
Article 299 of this title, by different income exempt those statements;
c) Undivided estates;
d) partnerships;
e) Joint ventures;
f) Irregular societies;
g) Any other form of organization not expressly provided whose characteristic is obtained
profits or benefits not expressly declared exempt from this tax.
PARAGRAPH I. Notwithstanding the provisions of Article 267 of this Code, payment as
advance income tax of the entities listed in that article, shall be one point
five percent (1.5%) of the gross income of the fiscal year.
PARAGRAPH II. The provisions of paragraph I of this article also apply to those
companies whose Effective Tax rate exceeds 1.5% of your gross income in the last period
fiscal. However, the payment of advances of such companies shall be governed according to the provisions
set out in Article 314 of this Code.
PARAGRAPH III. For the purposes of this law, the term "effective tax rate", the
assessed tax division of the fiscal period between the gross income of the same period.
PARAGRAPH IV. While the statement of financial instability affecting farms remain
agricultural, these companies are exempted from the payment referred to in Paragraph II above.
The Regulations specify which companies are considered farms.
PARAGRAPH V. Legal persons referred to in Article 297, whose revenues
MARGINS BY COMMISSIONS or regulated by the state, the basis for the advance shall be the
gross income generated by those commissions or margins established. This measure
establish by regulation. Similarly, in the case of intermediaries undertaking
exclusively to the sale of property owned by others, they will pay 1.5 which refers to the
This article, based on the total of the Commission that they get provided that the
owner of the property for sale domiciled in her country and taxed as other entities
subject to payment of income tax.
PARAGRAPH VI. They are excluded from the minimum payment of Income Tax and Cash Advance
1.5% natural persons whose income come from industrial and commercial activities and
legal persons when their annual income averages are less than two (2) Million Pesos
(RD $ 2,000,000.00). These special arrangements shall trust to be established in the Regulation.
PARAGRAPH VII. The provisions of Paragraph I and following of this article shall come into force
Since the promulgation and publication of the law for a period of three (3) years. "
"Article 298. RATE OF PERMANENT ESTABLISHMENTS.
Permanent establishment in the country of people from abroad will be subject to payment of the
rate of twenty percent (25%) on their net income from Dominican sources.
PARAGRAPH. The provisions of Paragraph I of Article 297 of this Code also apply to
permanent establishments achieved by the Income Tax. "
"Article 299. Literal" or "
The annual net income of resident natural persons in the Dominican Republic, to the sum
RD $ 120,000.00, adjustable for inflation.
"Article 306. interest paid or credited abroad.
Whoever pays or credits into account interests of Dominican sources from loans
contracted with foreign credit institutions, they must withhold and pay to the administration,
as sole and final tax 5% of the interest payment.
"Article 309. DESIGNATION OF RETENTION AGENTS.
Legal entities and single owner businesses must act as withholding agents
when paid or credited into account persons, natural and undivided estates, as well as other
entities not exempt the tax, except to legal entities, the amounts by concepts and forms
established by the regulations.
Public entities act as withholding agents when paid or credited into account
natural persons, undivided estates and corporations and other entities not exempt from
lien amounts by the concepts and ways established by the Regulations. this retention
shall be considered a down payment or final payment, as appropriate, and shall proceed in the case of
subject resident, established or domiciled in the country.
PARAGRAPH I. The retention provided in this article will be in the percentages of gross income that
They indicated below:
20% on amounts paid or credited to accounts as rent or lease
any kind of movable and immovable property.
10% of the fees, commissions and other remuneration and payments for the provision of services
generally provided by individuals, not executed as employees, whose provision
It requires the direct intervention of human resources;
15% on prizes or winnings from lotteries, fracatanes, lotuses, lotus quizz games
electronic, bingo, horse racing, betting parlors, casinos and any kind of award
offered through promotional or advertising campaigns;
1.5% on payments made by the state and its agencies including state enterprises
and decentralized and autonomous bodies, individuals and legal entities, for the acquisition of
goods and services in general, not related dependencies.
10% for any other income not contemplated in these provisions.
a ceiling of 4% maximum monthly interest charged is set by using cards
generated credit operations in the Dominican Republic.
Dividends and interest received from financial institutions regulated by the authorities
currency; as well as the National Housing Bank, the Savings and Loan Associations
and market operations are excluded from the preceding provisions of
this Article, without prejudice to Article 308 of this Code ".
"Article 314. Payment of advances.
Individuals and undivided estates domiciled in the country, while their income does not
come from commercial and industrial activities, and permanent establishments
representation of foreign companies are obliged to make payments on account of tax
relative to the current year, equivalent to one hundred percent (100%) of the tax paid on their
previous year, in the months following percentages: sixth month fifty percent (50%);
ninth month of thirty percent (30%) and twelfth month twenty percent (20%). when his
revenues come from commercial and industrial activities, the advance paid as if they
were legal persons. Of the amounts payable by way of advances balances shall be reduced to
Please note that any, if not requested any compensation or reimbursement. Companies
capital may offset the credit from the distribution of cash dividends with
advances to pay, prior information to the administration.
PARAGRAPH I. This obligation does not include individuals, when all of their income there
tax paid by way of withholding. When an individual has paid tax on the path
retention and directly, the deposit will gravitate only on the portion of the tax not
It has been subject to retention.
PARAGRAPH II. Legal persons listed in Article 297 of this Code, shall pay
monthly advance payment of income tax corresponding to the current fiscal year, the
one point five percent (1.5%) of gross income each month.
PARAGRAPH III. Companies whose tax paid in the previous fiscal year represents a
effective tax rate greater than one percent (1.5%) of the gross income of the same
fiscal year will be paid monthly in advance twelfth of the total tax
actually paid in the same period.
PARAGRAPH IV. When the paid tax under the regular system for calculating the
income tax established in the capital of the Article 297 of this Code, does not exceed
1.5% of gross income paid as advances during the fiscal period, such payments
an advance will become a final payment in accordance with the provisions of
Paragraph I of Article 297 of this Code. When the above mentioned companies pay
less than one point five percent advances (1.5%) of the gross income of the fiscal period,
it must pay in ordinary date for filing and payment of income tax
for the period, the amount necessary to complete the advance payment established in
Paragraph I of Article 297 of this Code ".
"Article 316, paragraph f)
F) If the advance paid by the companies mentioned in paragraph III of Article 314 of this
Code is superior to one point five percent (1.5%) of gross income for the period, and also
It is higher than the income tax paid according to the regular system established in the
share capital of Article 297 of the Tax Code, the difference between the advance payment and the value
greater of one point five percent (1.5%) of gross income and income tax
liquidated constitute a credit in favor of the company. This credit may be offset by the
income tax or advances have to pay the company in the next three years
prosecutors. From the fourth period, the excess credit accumulated under the conditions described
above, it becomes final payment to future payments of income tax
(ISR) ".
"Article 335. ESTABLISHMENT OF TAX
a tax states:
1) The transfer of industrialized goods.
2) The import of industrial goods.
3) The provision and location of services. "
"Article 339. TAXABLE INCOME.
The tax base of this tax will be:
1) Assets transferred. The net transfer price plus ancillary services granting
the seller, such as transportation, packaging, freight and interest financing, invoiced or not
separately, less bonuses and rebates granted.
2) Imports: The result of adding the defined for the application of the rights value
tariff, all import taxes or because of it.
3) Services: The total value of the services provided, excluding mandatory gratuity ".
"Article 341. RATE
This tax is paid at a rate of twelve percent (12%) on the tax base, as
provided for in Article 339 of this Code.
"Article 343. Exempt.
1) The transfer and importation of the goods listed below are exempt from
tax referred to in Article 335. In the case of an exempt asset is part of a subheading
Customs Tariff of the Dominican Republic to include other goods, the latter not
They are considered exempt.
CODE
TARIFF
DESCRIPTION
LIVE ANIMALS
01.01 Live horses, asses, mules and hinnies
01.02 Live animals of the bovine species
01.03 Live swine
01.04 Live sheep or goats
01.05 Roosters, chickens, ducks, geese, turkeys (turkeys) and
painted, of domestic species, live
01.06 Other live animals
FRESH MEAT, CHILLED OR
FROZEN
02.01 Meat of bovine animals, fresh or
refrigerated
02.02 Meat of bovine animals, frozen
02.03 Meat of swine, fresh species,
chilled or frozen
02.06 Edible offal of animals of the species
bovine, swine, sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen; except
those of headings 0206.80.00 and 0206.90.00
Meat and offal of fowls, fresh,
chilled or frozen
0207.11.00 Not cut in pieces, fresh or chilled
0207.12.00 Not cut in pieces, frozen
0207.13.00 cuts and offal, fresh or chilled
0207.14 cuts and offal, frozen
POPULAR FISH CONSUMPTION OR
REPRODUCTION
Live fish 03.01
03.02 Fresh fish, chilled
03.03 Frozen fish, excluding fish fillets and other
fish meat of heading
03.04
03.04 Fish fillets and other fish meat (including
minced), fresh, chilled or frozen.
0305.42.00 smoked herrings
0305.51.00 Cod, dried and salted, not smoked
0306.21.10 lobster breeding or industrial breeding
0306.22.10 Lobsters breeding or industrial breeding
0306.23.10 shrimps and other decapod
natantia breeding or industrial breeding
0306.24.10 Crabs (except macruros) for reproduction or
factory farming
0306.29.20 Other breeding or industrial breeding
DAIRY, EGGS, HONEY
04.01 Milk and cream (cream), not concentrated, not containing added
sugar or other sweetening
Milk powder, granules or other solid forms,
containing more than 1.5% fat,
in weigh:
0402.11.10
Put up for retail sale
immediate packings of net content lower or
equal to 2.5 kg
0402.10.90 Other
Milk powder, granules or other solid forms,
with a fat content of less than or equal to materials
1.5% by weight:
0402.21.10
Put up for retail sale
immediate packings of net content lower or
equal to 2.5 kg
0402.21.90 Other
0405.10.00 Butter (butter)
0406.10.00 fresh cheese (unripened), including the
whey cheese and curd
0406.20.00 cheese of any kind, grated or
dust
04.07 eggs, in shell (shell), fresh,
preserved or cooked.
0409.00.00 Natural honey
OTHER ANIMAL PRODUCTS
0511.10.00 Bovine semen
0511.99.30 Semen of animals other than bovine
PLANTS FOR PLANTING
06.01 Bulbs, tubers, roots and bulbs
tuberous, crowns and rhizomes, dormant,
in growth or in flower; plants and roots
Chicory, other than roots of heading No
or
12.12
06.02 Other live plants (including their roots),
cuttings and slips; mycelia
Vegetables, fruits, tubers, not
PROCESS, MASSIVE CONSUMER
Potatoes fresh or chilled 07.01
Tomatoes, fresh or chilled 07.02
07.03 Onions, shallots, garlic, leeks and other vegetables
alliaceous vegetables, fresh or chilled
07.04 Coles, including cabbages, cauliflowers, cabbages
kale, kohlrabi and edible products
Similar brassicas, fresh or
refrigerated
07.05 lettuces and radicchio, including escarole and
endive, fresh or chilled
07.06 Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and similar edible roots
similar purposes, fresh or chilled
07.07 Cucumbers and gherkins, fresh or chilled
07.08 Vegetables (even 'wild') of sheath, although
They unshelled, fresh or chilled
07.09 Other vegetables (even 'wild'), fresh
or chilled
07.13 Vegetables (even 'wild') dried leguminous
shelled, whether they are skinned or split
0714 Roots of cassava, arrowroot, salep, Jerusalem artichokes,
sweet potatoes and similar roots and tubers
FRUIT, RAW, CONSUMER
MASSIVE
0801.11.00 dry Cocos
0801.19.00 Other coconuts
0803.00 Bananas, fresh or dried
0804.30.10 Fresh pineapples
0804.40.00 Avocados (avocado)
0804.50.11 Fresh guavas
Fresh mangoes 0804.50.21
0804.50.30 Mangosteens
0805.10.11 sweet oranges
0805.10.12 sour oranges
0805.20 Tangerines, clementines, wilkings and hybrids
similar citrus
Lemons and limes 0805.30
0805.40.00 grapefruits or grapefruits
0805.90.00 Other citrus, fresh
0806.10.00 Fresh grapes
08.07 Melons and watermelons and papayas, fresh
0808.10.00 Fresh apples
0809.20.00 Fresh cherries
0810.10.00 Strawberries (strawberries)
0810.90.10 passion fruits, passion fruit, parchas and other fruits
passion
0810.90.20 limoncillos
0810.90.30 Guanábanas
0810.90.40 Mameyes
0810.90.50 Zapotes and Zapotillos
0810.90.60 Tamarindos
0810.90.70 Jobos
COFFEE
0901.11.00 unroasted coffee not decaffeinated
0901.21.10 Roasted coffee, decaffeinated beans
0901.21.20 Roasted coffee, decaffeinated, ground
CEREALS, FLOUR, GRAINS WORKED
10.01 Wheat and meslin (meslin)
1002.00.00 Centeno
1004.00.00 Avena
Corn 10.05
Rice 10.06
10.07 Grain Sorghum (sorghum)
10.08 Buckwheat, millet and canary seed; other cereals
Grain mill products
1101.00.00 Wheat flour or meslin (meslin)
11.02 Cereal flours, except of wheat or meslin
(Meslin)
11.03 groats, meal and "pellets" cereal.
11.04 Cereal grains otherwise worked,
except rice of heading n0
10.06; germ
cereals, whole, rolled, flaked or ground
1109.00.00 Wheat gluten, whether or not dried
OILSEEDS AND OTHER SEEDS
(FOR FATS, SEEDING OR FOOD
ANIMALS)
12.01 soy beans, whole or broken
12.02 Peanuts, not roasted or otherwise cooked, even without
shelled or broken
Copra 12.03
12.04 Linseed, whether or not broken
1205 Seeds of rape or colza, whether or not broken
12.06 Sunflower seeds, whether or not broken
12.07 Other oil seeds and oleaginous fruits, whether
brokenhearted
12.08 Flour of seeds or oleaginous fruits, except
mustard flour
12.09 Seeds, fruit and spores for sowing
1213.00.00 Cereal straw and husks, unworked, whether
chopped, ground or pressed or "pellets"
12.14 fodder turnips, fodder beets, roots
forage, hay, alfalfa, clover, sainfoin, cabbage
forage, lupines, vetch and fodder products
Similar, even in "pellets"
ANIMAL OR VEGETABLE OILS
GROCERIES
15.07 Soybean oil and its fractions, whether or not refined,
but not chemically modified
15.08 Peanut oil and its fractions, whether or not refined,
but not chemically modified
15.11 Palm oil and its fractions, whether or not refined,
but not chemically modified
15.12 Sunflower-seed, safflower or cotton, and
whether or not refined, but without change
chemically
15.13 Coconut (copra), palm kernel or
babassu oil and fractions thereof, whether or not refined, but
not chemically modified
1515.21.00 Corn oil crude
1515.29.00 Maize oil and its fractions, other
1517.10.00 Margarine, excluding liquid margarine
SAUSAGE AND CANNED SARDINES
1601.00.20 Sausages
1601.00.30 salamis, mortadella, ham, Jamoneta, sausages,
morcilla and chorizos
1604.13.10 Sardines, sardinella and sprats in containers
immediate with net content less than or equal to
155g
AZÚCARES
1701.11.00 raw cane sugar
1701.12.00 raw beet sugar
1701.99.00 Other sugars
COCOA AND CHOCOLATE
18.01 Cocoa beans, whole or broken, raw or roasted
18.02 shells, husks and other cocoa waste
1805.00.00 Cocoa powder, not containing added sugar or other
sweetener
1806.10.00 Cocoa powder, containing added sugar or other
sweetener
1806.32.00 blocks, slabs or bars cocoa unfilled
Baby food, pasta, bread
1901.10.10 infant milk or humanized, for sale
retail
Other food preparations 1901.10.90 Children
1902.11.00 Uncooked pasta, not stuffed or prepare
otherwise, containing eggs
1902.19.00 Uncooked pasta, not stuffed or prepare
otherwise, other
1905.10.00 Crusty bread called "Knäckebrot"
TOMATO SAUCE, SOPITA, water, vinegar,
SALT KITCHEN
2103.20.00 Ketchup
2104.10.10 Preparations for soups, broths
2201.90.00 Natural water and bottled mineral water or not,
excluding artificial mineral waters and aerated waters
not containing added sugar or other sweetening matter or
flavored, ice and snow
2209.00.00 Vinegar and substitutes
2501.00.12 Cooking salt
LIVESTOCK INPUTS
1518.00.10 yellow grease
2301.20.10 Flours, and "pellets" of fish
2302.30.00 Bran, sharps and other residues of sifting,
wheat
2304.00.00 cake and other solid residues from the extraction
soybean oil, whether or not ground or "pellets"
2305.00.00 cake and other solid residues from the extraction
peanut oil, whether or not ground or "pellets"
2306.10.00 cake and other solid residues from the extraction
cottonseed oil
2306.20.00 cake and other solid residues from the extraction of
linseed oil
2306.30.00 cake and other solid residues from the extraction of
sunflower oil
modifications, which establishes a tax charge of the largest Lottery prizes
Restoration.
President
President
Secretary
Secretary
Rafaela Albuquerque,
President
Secretary
Secretary
Hipolito Mejia
President of the Dominican Republic
Republic.
knowledge and compliance.
Hipolito Mejia
0 comentarios