Law No. 236-05 amending Law 28-01 on Special Zone Border Development
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Law No. 23605 amending the 2801 Law on Special Zone Border Development
THE NATIONAL CONGRESS
ON BEHALF OF THE REPUBLIC
WHEREAS it is necessary to clarify the content, object spirit of the law
2801, dated February 1, 2001, for the purpose of turning it into a precise legal instrument and
reliable and thus effectively promote attracting investment in the Special Zone
Border Development created by this legislation;
WHEREAS: The current wording of Article 2 of the 2801 Act, has caused some
confusion about the fulfillment of tax obligations contained in Titles III and IV
the Tax Code, it is appropriate to clarify that the goods and services produced by
companies installed and installed under this regime, are subject to levies there
ready;
SEEN: Law No.2801 of February 1, 2001, which creates a Special Development Zone
Border covering the provinces of Pedernales, Independencia, Elías Piña, Dajabón, Montecristi, Santiago Rodríguez and Bahoruco.
SEEN: Law No. 1192 of May 16, 1992, the Tax Code of the Republic
Dominican.
SEEN: Decree No. 49602 of July 2, 2002, which regulates Law 2801.
He HAS PASSED THE FOLLOWING LAW:
ARTICLE ONE: paragraphs II, III and IV to Article 2 of Law 2801, are added 1
February 2001, which creates a Special Border Development Zone covering the provinces
Pedernales, Independencia, Elías Piña, Dajabón, Montecristi, Santiago Rodríguez and Bahoruco,
which read as follows:
"Paragraph II. The transfer within the national territory of manufactured goods and services
it provided by the companies benefiting from the exemptions provided in this Act, shall be subject to payment of tax obligations under Title III of the Tax Code,
concerning the Tax on the Transfer of Industrialized Goods and Services (ITBIS). In
As regards fiscal obligations under Title IV of the Tax Code concerning
Selective Consumption Tax (ISC), will only be applicable to goods derived from alcohol and
snuff, among others, produced, transferred and / or sold by the benefiting companies to
under this Act. "
"Paragraph III. The import of capital goods (machinery and equipment), undertaking
companies covered under the terms of this Law shall be exempt from the Commission
Would change. Other imports are subject to the payment of this fee or any charges
Similar established or in the future established by the Monetary Board or other entity or power of
State."
"Paragraph IV. For the purposes of this Act, so that companies can benefit from classified
tariff exemptions for imports of raw materials and inputs, are
It requires that they be subject to substantial transformation processes in the Republic
Dominican that generate added value so that the final good resulting from the
transformation corresponds to a different tariff heading to the raw material or input
imported, in accordance with the Customs Tariff of the Dominican Republic and the System
Harmonized Commodity Description and Coding System. As such, packing, repacking, packaging, blending, grinding and / or product refinement, will not be considered as processes
they give rise to the benefit of the tariff exemption under this Act. "
ARTICLE TWO: Within sixty (60) days of the enactment of this Act, the
Executive proceed to draft a new regulation that will replace Decree 49602, of
dated July 2, 2002, in which the control mechanisms and penalties be established
applicable in case of violation of the provisions of the 2801 Act, 1 February
2001, as amended by this legislation.
GIVEN in the Hall of Sessions of the Senate, National Congress, in Santo Domingo
Guzman, National District, Capital of the Dominican Republic five (05) days of
April in the year two thousand and five (2005) 162 years of Independence and 142 of the Restoration.
ANDRES BAUTISTA GARCIA, President.
MELANIA SALVADOR DE ESPINO FERMIN JIMENEZ RAMIRO Secretary Secretary AdHoc.
GIVEN in the Hall of Sessions of the Chamber of Deputies, National Congress, in
Santo Domingo de Guzman, National District, Capital of the Dominican Republic, the
seventeen (17) days of May in the year two thousand and five (2005), 162 years of Independence and
142 of the Restoration.
Alfredo Pacheco Osoria,
President.
Cross dementia Ilana Neumann Abad Hernández, Secretary. Secretary.
Leonel Fernandez
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
knowledge and compliance.
GIVEN in Santo Domingo de Guzman, National District, Capital of the Dominican Republic,
nineteen (19) days of May in the year two thousand and five (2005), year 162
Independence and 141 of the Restoration.
Leonel Fernandez.
