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The Directorate General of Internal Taxes (DGII) has issued General Rule No. 06-2021 on Tax Receipts. In order to simplify administrative procedures and reduce the waiting time for obtaining tax receipts, this regulation reduces the deadline from 10 to 5 working days for the issuance of tax receipts from the moment the taxpayer requests them through the DGII’s virtual office. This reduction of the deadline is to the benefit of taxpayers, who will have access to the tax receipts that allow them to continue their business operations.
We remind you that tax voucher numbers (NCFs) consist of a numerical sequence assigned by the DGII for taxpayers to include in their invoices or documents to their customers and consumers of goods and services, and must be included in all sales documents where the transfer of goods, delivery in use, or the provision of services is accredited. The NCFs must always comply with the requirements established by the DGII regulations in force. They are also for the sole and exclusive use of the taxpayer to whom they have been issued.
The most commonly used NCFs include tax credit invoice, final consumers, special regime, credit and debit notes.
The entry into force of this rule and the new deadline is from its publication on 14 June 2021.
