Dominican Republic: new formal obligation to submit the Transfer Pricing Local Report and Master Report

Starting for fiscal years beginning January 1, 2021, taxpayers required to adhere to the transfer pricing regime in the Dominican Republic must submit the Local Report or Transfer Pricing Study and the Master Report to the General Directorate of Internal Taxes (DGII). 

The Local Report and the Master Report must be prepared and presented considering the minimum criteria required by local legislation on transfer pricing that is detailed in Article 4 of Regulatory Decree No. 256 of April 20, 2021 (Decree 256-21). 

Taxpayers formally obliged to submit the Local Report and Master Report must submit them to the DGII in person on a flash drive/USB device within one hundred and eighty (180) days after the date of presentation of the Informative Declaration of Operations between Related Parties (DIOR). 
If you have any concerns or require assistance, please contact us at

To consult Decree 256-21, click here. 

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