On 14 September 2026, the Directorate General of Internal Taxes (DGII) announced a significant expansion of its Tax Scoring program, extending risk-based compliance assessments to more than 200,000 small and medium-sized enterprises (SMEs) across the Dominican Republic. This initiative, authorized under General Norm 07-2021 and subsequent resolutions, leverages advanced data analytics and cross-referencing of fiscal data to assign compliance scores that determine audit priority, facilitation benefits, and simplified filing obligations. The expansion marks a strategic shift from targeting only large taxpayers to a broader risk-based approach that encompasses the vast SME sector, which represents over 90% of registered businesses. Effective immediately, the DGII will integrate real-time e-invoicing (e-CF) data, VAT (ITBIS) declarations, and income tax filings into the scoring algorithm, enabling dynamic updates rather than annual static assessments.
Key Takeaways
- Broader Compliance Net: The inclusion of 200,000 additional SMEs means that virtually all formal businesses will now receive a tax compliance score, directly influencing their interaction frequency with tax authorities, eligibility for expedited refunds, and access to the “Good Taxpayer” certification program.
- Data-Driven Risk Profiling: Scores are calculated using over 40 variables, including timely filing rates, payment consistency, e-invoicing adoption, and discrepancy ratios between declared and third-party reported transactions. Taxpayers with scores above 80 benefit from reduced audit probability and priority service channels.
- Proactive Compliance Incentives: The DGII has linked scoring tiers to tangible benefits: high-scoring taxpayers gain access to pre-filled tax returns, automatic credit offsetting, and dedicated support lines, while low-scoring entities face enhanced verification requests and potential inclusion in targeted audit plans for the 2027 fiscal year.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement