The Department of Taxes has issued General Regulation 04-2013 establishing that free zone goods sold locally will now be subject to the ITBIS sales tax and the ISC luxury tax, as per Law 253-12. The measure goes into effect on 1 September 2013. The rule establishes that companies that benefited from special tax regimes and special incentive laws will now pay these taxes. Special regime companies that now will be taxed include commercial free zones, export free zones, commercial free zones in tourist hotels, companies located in special border zones, tourism development companies, non-profit institutions and apparel manufacturers.
www.dgii.gov.do/legislacion/normas/Documents/norma04-13.pdf