The General Directorate of Internal Taxes (DGII) has issued General Norm No. 06-2022, which regulates the form of presentation, registration and safekeeping of reliable proof of payment in procedures related to motor vehicles and trailers.
Regulation 06-2022 establishes that the DGII will abstain from processing the registration of operations that imply the constitution and transfer of the rights indicated below on motor vehicles and trailers, if the certified proof of payment is not submitted when the amount involved in the operation exceeds RD$500,000.00:
- Transfer of motor vehicles and trailers.
- Endorsements made by dealers, distributors and sellers of motor vehicles and trailers.
- Discharge of motor vehicles and trailers.
- Opposition of a pledge without dispossession of motor vehicles and trailers.
- Opposition of conditional sale of a motor vehicle and trailer.
- Lift of opposition of motor vehicle and trailer by conditional sale of furniture, pledge without seizure or cessation of non-transferability.
By way of example, the following may be reliable proofs of payment:
- Copy of the paid check.
- Copy of the voucher of the national or international transfer.
- Receipt of the deposit to account.
- Credit or debit card payment receipt.
- Certification issued by a national or international bank (apostilled and translated).
- Appraisals for exchange cases
In order for the DGII to accept the certified proofs of payment, they must indicate, at least: name of the seller and buyer, concept of the operation, date, amount and instrument of payment used, make of the vehicle or trailer, license plate or chassis number.
The responsibility of the DGII will be limited to the requirement of the reliable proof of payment for exclusive purposes of conservation for a period of at least 10 years.
For more information on payments related to motor vehicles and trailers, please contact us at [email protected] or at +1.809.566.7111.
