General Regulation 05-2021 establishes the use of digital documents and data messages in the Virtual Office (OFV) of the DGII in the tax procedures provided for in Law 11-92.
This regulation amends Articles 2, 7, and 8 of General Standard 05-2014. on Telematic Means of the DGII, dated 14 July 2014.
The main objective of the amendments is to introduce the figures of delegation of functions, responsible and mandated third parties in order to achieve traceability and transparency of the transactions carried out by them.
The amendments to Article 8 are relevant because the acceptance of the Terms of Use of the Virtual Office and of the Virtual Tax Domicile by the taxpayers constitutes also the acceptance of this channel as a valid mechanism for the notification of any simple or procedural act.
Likewise, from the first entry to the Virtual Office, the taxpayer shall have a period of fifteen (15) working days to communicate to the DGII that he/she rejects the Virtual Tax Domicile as a means of notification. fifteen (15) working days to communicate to the DGII that he/she rejects the Virtual Tax Domicile as a means of notification. Consequently, failure to notify the rejection implies tacit consent to it, without detriment to the DGII being able to use other means and means of notification, as appropriate.
The amendments shall enter into force ninety (90) calendar days after their publication on 8 June 2021.
