Dominican Republic (DO)

Jurisdiction Overview

IDQuestionAnswer
189 *Are annual accounts submitted to a public authority? Not applicable
 Data Date: 2019

Notes

 
There is no proper enforcement of maintaining underlying accounts (see note above). In addition, it appears that accounts do not have to be submitted because the Global Forum only refers to having accounts available to tax authorities upon request (GF 2019: 54).

Sources

GF 2019: 54, GF 2016: 54, 56