YOJLML JR8 DFQ \RJNY\FQ Afotiojlf <.1 Libjojajóo li \rjnutf Dfs trjnutfs, sfo dfs mpfrtis qui tflfs dfs afotrjnuyiotis tjioio qui trmosbirjr md Istmlf0 ljagfs mpfrtis sfo riamulmlfs io famsjfois ljriatmeioti pfr dm mlejojstrmajóo púndjam f io mdcuofs amsfs pfr ftrfs iotis liofejomlfs riamulmlfris joljriatfs. <.> Idieiotfs isioajmdis li dfs \rjnutfs8 • Emtirjm Jepfojndi Dm Emtirjm Jepfojndi si ribjiri md mspiatf fnjitjvf, ym sim uo giagf emtirjmd, uo oicfajf juríljaf, uom matjvjlml pirsfomd f uom tjtudmrjlml juríljam. • Nmsi Jepfojndi Dm Nmsi Jepfojndi, ddmemlm dm nmsi li eiljajóo lid trjnutf, is dm amrmatirístjam isioajmd lid giagf jepfojndi. • \msm f Mdíauftm Qi usm pmrm riprisiotmr dm pmrti f prfpfrajóo bjjmlm pfr diy pmrm dm litirejomajóo li uo liriagf, Jepuistf u ftrm fndjcmtfrjilml trjnutmrjm. • Giagf cioirmlfr li dm fndjcmajóo trjnutmrjm Is id giagf juríljaf tjpjbjamlf privjmeioti io dm diy, io aumotf síotfem f joljajf li uom ampmajlml afotrjnutjvm y auym rimdjzmajóo litirejom id omajejiotf li uom fndjcmajóo trjnutmrjm. Iotjêolmsi pfr fndjcmajóo trjnutmrjm afef id víoaudf juríljaf qui omai li uo giagf, matf f sjtumajóo, md aumd dm diy vjoaudm dm fndjcmajóo lid pmrtjaudmr (pirsfom bísjam f juríljam) li pmcmr uom pristmajóo piauojmrjm. Ljagm diy tjioi su buolmeiotf io dm pftistml sfnirmom lid Istmlf, qui mauirlm m êsti id liriagf li jepfsjajóo y li afirajóo. <.1 Admsjbjamajóo li dfs \rjnutfs8 pfr mlumoms, pfr jepuistfs jotirofs. <.< Jepuistfs Dfs Jepuistfs8 sfo ljoirfs qui pmcmo dfs pmrtjaudmris y pfr dfs qui id Istmlf of si fndjcm m lmr ojocuom afotrmpristmajóo. Id fnjitf li dfs jepuistfs is prjoajpmdeioti mtiolir dms fndjcmajfois púndjams li jovirsjóo0 lfs ijiepdfs li jepuistfs sfo8 jepuistf li Riotm y afepdieiotmrjfs, y id Jepuistf sfnri dms viotms -JRM-. <.5 Afotrjnuajfois ispiajmdis Afotrjnuajfois8 istm admsi li trjnutf si frjcjom io dm fntioajóo li uo nioibjajf pmrtjaudmr li fnrms listjomlms pmrm id njioistmr cioirmd. Dms afotrjnuajfois si afosjlirmo trjnutfs fndjcmtfrjfs muoqui io eiofr eiljlm qui dfs jepuistfs. Yo ijiepdf li afotrjnuajóo is8 dm afotrjnuajóo pfr vmdfrjzmajóo, qui si cioirm io dm rimdjzmajóo li fnrms púndjams f li jovirsjóo sfajmd, ibiatumlm pfr id Istmlf y qui cioirmo uo emyfr vmdfr li dfs priljfs airamofs. R8 DMQ IWIOAJFOIQ F IWFOIRMAJFOIQ Afotiojlf 5.1 Libjojajóo li Ixioajfois f Ixfoirmajfois Ixioajóo is dm ljspiosm tftmd f pmrajmd lid pmcf li dm fndjcmajóo trjnutmrjm, ftfrcmlm pfr dm diy. Ixfoirmajóo is dm ljspiosm tftmd f pmrajmd lid pmcf dm fndjcmajóo trjnutmrjm, afoailjlm pfr id [flir Ijiautjvf io dfs amsfs mutfrjzmlfs pfr dm diy 5. > Fnjitf 5.1 Dm pftistml li ixjejr 5.< Dms ixioajfois y id prjoajpjf li dm dicmdjlml trjnutmrjm 5.5 Admsjbjamajóo li dms ixioajfois Ixioajfois fnjitjvms f rimdis. Qi ixjei dm liulm mtioljiolf litirejomlms amrmatirístjams li dfs matfs qui cioirmo dm afotrjnuajóo. Yo ijiepdf li isti tjpf li ixioajóo is dm idjejomajóo lid JRM m dm viotm li djnrfs, pirjóljafs y rivjstms. Ixioajfois sunjitjvms f pirsfomdis. Qi prisiotm aumolf si idjejom dm fndjcmajóo, mtioljiolf m ajirtms afoljajfois li amríatir pirsfomd ixadusjvms lid afotrjnuyioti. Afef ijiepdf li istm tjpf li ixioajfo is dm idjejomajóo lid JQR afo eftjvf li sunsjljf pfr joampmajlml f dm ixioajóo sfnri niams iluamajfomdis. Ixioajfois bjjms Qfo mquiddfs lfoli id afotrjnuyioti sirm nioibjajmlf afo dm ixioajóo sjiepri y aumolf privmdizam io id frliomejiotf bjsamd dm ofrem qui dm ftfrcui0 pfr ijiepdf, dm ixioajóo md JQR afoailjlm m qujiois fntiocmo jocrisfs jcumdis md smdmrjf eíojef. Ixioajfois trmosjtfrjms Io isti tjpf li ixioajóo si istmndiai id nioibjajf pfr uo pirjflf litirejomlf f pfr pfr auepdjr id fnjitjvf nmsi li su arimajóo. Afef ijiepdf li istm admsi li ixioajóo is dm idjejomajóo lid jepuistf md prjeir trmnmjf lfoli id pmtróo y id afotrjnuyioti si ixjei li dm liulm pfr uo tjiepf litirejomlf. Ixioajfois mnsfdutms Aumolf si idjejom dm fndjcmajóo prjoajpmd, afef li dms maaisfrjms f siauolmrjms, afef ijiepdf li istm admsi li ixioajóo df afostjtuímo dms afoailjlms m dfs ijjlmtmrjfs y afeuoirfs io buoajóo li dm Diy Bilirmd li Ribfrem Mcrmrjm, sjiepri y aumolf dfs jocrisfs fntiojlfs pfr êstfs, prfvjojirmo li dms matjvjlmlis mcrfpiaumrjms, sjdvíafdms f pisquirms. Ixioajfois ridmtjvms Aumolf si idjejom dm fndjcmajóo prjoajpmd lid afotrjnuyioti, pirf of li dms siauolmrjms f maaisfrjms lirjvmlms li dm ridmajóo bjsamd. Yo ijiepdf li istm admsi li ixioajóo df afostjtuyi dms afoailjlms m dms pirsfoms efrmdis afo bjois of duarmtjvfs, afosjlirmlms pirsfoms efrmdis of afotrjnuyiotis, puis muoqui si idjejom dm fndjcmajóo lid pmcf dfs fndjcm, m ritioir y iotirmr id jepuistf y ixjcjr dm lfaueiotmajóo qui riúom dfs riqujsjtfs bjsamdis, aumolf gmcmo pmcfs m tirairfs y istêo fndjcmlfs m iddf io dfs têrejofs li ljagm diy. Ixioajfois afostjtuajfomdis Qfo mquiddms qui ioauiotrmo su buolmeiotf io dm Afostjtuajóo [fdítjam Bilirmd, afef dm ftfrcmlm io ê1 mrtíaudf 1>1 brmaajóo RJJJ md liadmrmr ixaiptumlf li crmvmeio f lisauiotf mdcuof md smdmrjf eíojef. Ixioajfois cioirmdis Aumolf sfo istmndiajlms io id Aóljcf Bjsamd li dm Bilirmajóo, afef dm qui si istmndiai m dfs Istmlfs ixtrmojirfs io amsfs li riajprfajlml, afosjlirmlms cioirmdis, io vjrtul li dm omturmdizm lid Aóljcf Bjsamd li dm Bilirmajóo, qui is mpdjamndi io df of privjstf pfr dms diyis bjsamdis rispiatjvms. Ixioajfois ispiajmdis Aumolf sfo istmndiajlms io dm diy bjsamd rispiatjvm, afef df sfo dms afoailjlms io dm Diy lid Jepuistf sfnri dm Riotm, m litirejomlfs iotis f matjvjlmlis. Ixioajfois tftmdis Aumolf si idjejom dm fndjcmajóo lid afotrjnuyioti io su tftmdjlml, ijiepdf li istm admsi li ixioajóo df is dm ftfrcmlm pfr id mrtíaudf 15 brmaajóo JR li dm Diy lid Jepuistf md Rmdfr Mcricmlf, md ixjejr li dm tftmdjlml lid pmcf li isti jepuistf m dfs jocrisfs qui si fntiocmo pfr sirvjajfs li iosiñmozm, qui pristi dm Bilirmajóo, dfs Istmlfs, dfs euojajpjfs y sus frcmojsefs lisaiotrmdjzmlfs. Ixioajfois pmrajmdis Afef su ofenri df joljam, idjejomo pmrajmdeioti dm fndjcmajóo lid sujitf pmsjvf lid pmcf li uom afotrjnuajóo. Afef ijiepdf istm tioiefs dm idjejomajóo lid JQR m dfs afotrjnuyiotis liljamlfs ixadusjvmeioti m dm iljajóo li djnrfs, io uo 5; pfr ajiotf. Ixioajfois iafoóejams li bfeiotf f lismrrfddf Qfo arimlms afo id fnjitjvf li jepudsmr id lismrrfddf iafoóejaf lid pmís, f li uom iotjlml bilirmtjvm f ricjóo, puili sir tmenjêo ljrjcjlf md mpfyf iafoóejaf li uom matjvjlml iafoóejam io pmrtjaudmr, uo ijiepdf is dm ixioajóo ftfrcmlm pfr dm Diy lid Jepuistf sfnri dm Riotm m dfs afotrjnuyiotis liljamlfs ixadusjvmeioti m dm mcrjaudturm, cmomlirím, pisam f sjdvjaudturm. Ixioajfois ljstrjnutjvms Qi arimo afo id fnjitjvf li qui of ixjstmo jojustjajms jepfsjtjvms qui si prisiotmrímo sj si crmvmrmo dfs jocrisfs li pirsfoms qui amriaio li ampmajlml afotrjnutjvm, f m uom litirejomlm matjvjlml f njiois. Afef ijiepdf is dm ixioajóo sfnri dfs prfluatfs afosjlirmlfs li prjeirm oiaisjlml, eftjvf pfr id aumd si ixjei lid pmcf lid jepuistf rispiatjvf m qujiois dfs mlqujirmo. Dms ixioajfois afobjois sfajmdis f audturmdis Qi ftfrcmo afo m jotioajfo li bfeiotmr id lismrrfddf li litirejomlms matjvjlmlis li amríatir pfdítjaf, sfajmd, audturmd, lipfrtjvf0 ijiepdf li istm admsi li ixioajóo is dm afoailjlm io id mrtíaudf 15 brmaajóo WJJ joajsf m), li dm Diy lid Jepuistf md Rmdfr Mcricmlf, md ixjejr lid pmcf li ljagf jepuistf m dfs sirvjajfs prfpfrajfomlfs m sus ejienrfs afef afotrmpristmajóo ofremd pfr sus auftms y sjiepri qui dfs sirvjajfs qui pristio simo úojameioti dfs ridmtjvfs m dfs bjois qui dis simo prfpjfs, trmtíolfsi li pmrtjlfs, msfajmajfois, afmdjajfois y briotis pfdítjafs dicmdeioti afostjtujlfs. 5.6 Vigencia y revocación de las exenciones Código tributario de la República Dominicana Mrtíaudf 19<.- idjejomajóo pfr itmpms li dms ixioajfois . Aumdqujir ixioajóo afoailjlm motis li dm iotrmlm io vjcioajm li isti Aóljcf, eiljmoti dm mpdjamajóo li mdcuom li dms diyis f ljspfsjajfois ridmtjvms m joaiotjvfs, lirfcmlfs pfr id mrtíaudf <;1 li isti \ítudf, sirí mpdjamlm io dm bfrem sjcujioti8 1) Dms ixioajfois ftfrcmlms m dms pirsfoms efrmdis admsjbjamlms md mepmrf li dms diyis Ofs.151-310 <;9-7>0 >9;-75 y 1<-9;, ridmtjvms m dm [rfefajóo i Joaiotjvf lid Lismrrfddf \urístjaf, Joaiotjvf Mcrfjolustrjmd, Bfristmd, fpirmlfris li Xfoms Brmoams Jolustrjmdis, y Lismrrfddf Ioircêtjaf, rispiatjvmeioti, si emotiolrío vjciotis ixadusjvmeioti, sfnri dms riotms frjcjomlms io su prfpjm ixpdftmajóo f oicfajf, pfr tflf id piríflf li vjcioajm istmndiajlf io dm Risfduajóo li Admsjbjamajóo ljatmlm md ibiatf li su mprfnmajóo pfr id ljriatfrjf afrrispfoljioti. [ÍRRMBF .- Qi prfgíni id ftfrcmejiotf li aumdqujir tjpf li ixfoirmajóo pfr afoaiptf li jovirsjfois f rijovirsjfois li utjdjlmlis m pmrtjr li dm iotrmlm io vjcioajm lid prisioti Aóljcf0 of fnstmoti, id [flir Ijiautjvf pflrí ftfrcmr, eiljmoti afotrmtfs qui mpruini id Afocrisf Omajfomd, ixioajfois sfnri dms riotms frjcjomlms io dm prfpjm ixpdftmajóo li dm matjvjlml f oicfajf li qui si trmti io emtirjm li \urjsef, Mcrfjolustrjm, Bfristm y Ioircím pfr id tjiepf y io dms afoljajfois qui si istjei afoviojioti pmrm id lismrrfddf iafoóejaf lid [mís, io afosfomoajm afo df istjpudmlf pfr id mrtíaudf 11; li dm Afostjtuajóo li dm Ripúndjam. >) Aumdqujir ftrm ixioajóo, pfr diy, afotrmtf ispiajmd u ftrf afeprfejsf f mauirlf qui si gmym afoailjlf m pirsfoms bísjams f efrmdis si idjejomrío prfcrisjvmeioti io id qui sim eís nrivi iotri dfs sjcujiotis piríflfs8 m) Id vioajejiotf ispiajbjamlf io id mauirlf n) Id piríflf li tris (1) mñfs m afotmr lisli id 1rf. li ioirf lid 199>, f a) Id piríflf prisarjtf pfr id [flir Ijiautjvf, sj df gunjiri. 1) Itmpms pmrm Idjejomr Ixfoirmajfois. Aumdqujir idjejomajóo pfr itmpms li ixfoirmajfois pioljiotis li liluajr pfr jovirsjfois f rijovirsjfois li utjdjlmlis, si gmrí io uo piríflf li tris mñfs io vjrtul lid joajsf >) prfcrisjvmeioti m bjo li qui id 11 li ljajienri li 199>, 1/1 lid nioibjajf jepfsjtjvf gmym sjlf idjejomlf, >/1 lid nioibjajf jepfsjtjvf md 11 li ljajienri li 1991 y tflf id nioibjajf md 11 li ljajienri li 199<. <) Ieprisms li Xfoms Brmoams Jolustrjmdis. Dms matjvjlmlis rimdjzmlms pfr dms ieprisms qui fpirmo liotrf li dms Xfoms Brmoams Jolustrjmdis, piremoiairío ixiotms lid pmcf lid jepuistf, io vjrtul li dm Diy Of. 7-9;. Qjo ienmrcf, ojocuom ljspfsjajóo dicmd pirejtjrí dm ixioajóo m dms [irsfoms piraiptfrms li riotms io uom Xfom Brmoam Jolustrjmd lid jepuistf sustjtutjvf sfnri ritrjnuajfois afepdieiotmrjms istmndiajlf pfr id mrtíaudf 117 y lid jepuistf sujitf m ritioajóo, sicúo dfs mrtíaudfs 1;3 y 1;9 li isti Aóljcf. Diy Of. 17-77 qui istmndiai uo jepuistf moumd liofejomlf "Jepuistf sfnri dms Rjvjiolms Quotumrjms y dfs Qfdmris Yrnmofs of Iljbjamlfs" Mrtíaudf 1.- Qi istmndiai uo jepuistf moumd liofejomlf "Jepuistf sfnri dm Rjvjiolm Quotumrjm y dfs Qfdmris Yrnmofs of Iljbjamlfs", qui sirí litirejomlf sfnri id vmdfr li tflm vjvjiolm, joaduyiolf id vmdfr lid sfdmr. Io id amsf li dfs sfdmris, mquiddfs qui istêo io zfoms urnmoms y of istêo iljbjamlfs. Mrtíaudf >.- Dms iljbjamajfois crmvmlms sirío mquiddms listjomlms m vjvjiolms f lmlms io mrriolmejiotf auyf vmdfr, joaduyiolf id lid sfdmr lfoli istêo iljbjamlms, sim li eiljf ejddóo li pisfs (RL$5;;,;;;.;;) f eís, y dfs sfdmris of iljbjamlfs afeprioljlfs io dms zfoms urnmoms. [írrmbf .- Qi riputmrío afef sfdmris urnmofs of iljbjamlfs tflfs mquiddfs io dfs qui of si gmym divmotmlf uom afostruaajóo bfremd dicmdjzmlm pfr dfs frcmojsefs afepitiotis (Qiaritmrím li Istmlf li Fnrms [úndjams y Afeuojamajfois, Myuotmejiotfs Euojajpmdis y dfs lieís afotiepdmlfs pfr dms diyis f risfduajfois lid Cfnjirof), listjomlfs m vjvjiolms f matjvjlmlis afeirajmdis li tflf tjpf, y mquiddfs auyms afostruaajfois faupio eiofs li uo 1;% li dm ixtiosjóo tftmd li ljagf sfdmr. Mrtíaudf 1.- Aumolf id joeuindi sujitf m isti jepuistf sim uom vjvjiolm mrriolmlm, id jepuistf m afnrmr sirí li uo eiljf pfr ajiotf (1/> %) sfnri id vmdfr tftmd. Io id amsf io qui id joeuindi sim gmnjtmlf pfr id prfpjitmrjf, dm tmsm sirí li uo aumrtf pfr ajiotf (1/<%). Io id amsf li dfs sfdmris of iljbjamlfs, id jepuistf sirí lid eiljf pfr ajiotf (1/>%) lid vmdfr tftmd. [írrmbf J.- Msjejsef, sirí mpdjamlf isti ;.>5% io dfs amsfs io qui dm vjvjiolm sim faupmlm pfr msaioljiotis f lisaioljiotis lid prfpjitmrjf, f pfr afdmtirmdis gmstm id sicuolf crmlf li pmriotisaf. Io tflf amsf, sódf uom vjvjiolm lid ejsef prfpjitmrjf si nioibjajmrí li ism riluaajóo. [írrmbf JJ.- Lid prfluajlf tftmd li istm diy si listjomrí uo vijoti pfr ajiotf (>;%) io bmvfr li dfs myuotmejiotfs lid pmís, auym ljstrjnuajóo y mpdjamajóo linirío rimdjzmrsi li dm emoirm prfpfrajfomd istmndiajlm pfr dm diy Of. 1<;. 5.3 Buente de la obligación tributaria Qicúo Bidjpi Dmomaafoi dm fndjcmajóo trjnutmrjm —is id víoaudf frjcjomlf pfr uo trjnutf, auym buioti is dm diy― [mrm Rmeóo Rmdliz, —dm fndjcmajóo lid sujitf pmsjvf li pmcmr trjnutf md sujitf matjvf (Istmlf aiotrmd, ioti dfamd, u ftrf ioti púndjaf) ioauiotrm su buolmeiotf juríljaf úojameioti io uo emolmtf dicmd afoljajfomlf m su viz pfr dm Afostjtuajóo―. Io isi siotjlf, dm fndjcmajóo trjnutmrjm sfdf puili omair pfr jepirjf li dm diy. Of puili gmnir fndjcmajóo trjnutmrjm pfr afoviojf iotri pmrtjaudmris Caracteres y nacimiento de la obligación tributaria Li dms libjojajfois virtjlms mairam li dm fndjcmajóo trjnutmrjm, pfliefs liajr qui dm fndjcmajóo trjnutmrjm tjioi dms sjcujiotis amrmatirístjams8 m) Is uom fndjcmajóo dicmdeioti istmndiajlm, pfr df tmotf li liriagf púndjaf. n) Is uom fndjcmajóo li amríatir pirsfomd, si rimdjzm iotri pirsfoms8 Qujitf matjvf y sujitf pmsjvf. a) Is uom fndjcmajóo li lmr, auyf fnjitf is uom pristmajóo li omturmdizm piauojmrjm. l) Is uom fndjcmajóo ixjcjndi afmatjvmeioti. Dos Qujetos de la obligación tributaria Qujeto [asivo Contribuyente QYHI\F [MQJRF Qicúo id mrtíaudf 3» lid Aóljcf \rjnutmrjf id —liulfr trjnutmrjf is dm pirsfom fndjcmlm md auepdjejiotf li dm pristmajóo trjnutmrjm afef afotrjnuyioti f rispfosmndi―. Id sujitf pmsjvf is id fndjcmlf md auepdjejiotf li dm pristmajóo trjnutmrjm brioti md mariilfr trjnutmrjf. Li mauirlf m ouistrf Aóljcf \rjnutmrjf ixjstio tjpfs li liulfris trjnutmrjfs8 afotrjnuyiotis y rispfosmndis. n.1. AFO\RJNYZIO\I Qicúo id mrtíaudf 7» lid Aóljcf \rjnutmrjf id —afotrjnuyioti is mquêd qui rimdjzm, f rispiatf lid aumd si prfluai id giagf cioirmlfr li dm fndjcmajóo trjnutmrjm―. Iotfoais, id afotrjnuyioti is sujitf pmsjvf li dm fndjcmajóo trjnutmrjm io rmzóo li sir qujio rimdjzm f rispiatf lid aumd si gm li prfluajr id giagf jepfojndi. Id afotrjnuyioti, m ljbirioajm li dfs ftrfs liulfris trjnutmrjfs, sjiepri mpmriairí afef afosiauioajm li dm rimdjzmajóo lid giagf jepfojndi pfr id ejsef.
