The Partido de la Liberacion Dominicana (PLD) has filed a case in the Supreme Court against the government for violating the Constitution. The opposition political party says that the 1.5% minimum tax on business income of companies with revenues of more than RD$6 million a year violates the Constitution. Law 12-01 of 17 January 2001 establishes that businesses with revenues of RD$6 million or more a year need to make monthly payments of 1.5% on their income. The money will be deducted from their income tax payment at year’s end. Nevertheless, if their tax payment is less than the 1.5% of gross income, the money will not be returned. Companies with revenues of less than RD$6 million a year are taxed at a lower percentage every three months, but are also obliged by the tax department to make the minimum payments regardless of whether they make a profit or not at year’s end.
