Countries › Dominican Republic › Guide › 15. Exiting › Closing with DGII: final return, guarantor and RNC deregistration

Closing with DGII: final return, guarantor and RNC deregistration

Last verified: 2026-10-30 · Status: Stable

DGII closes the file only after the chamber process, with taxes up to date, a final income tax return and the asset tax paid in one installment. A guarantor, or an insurer's bond, must stand behind any tax that surfaces later, and DGII states a 25 working day response. The procedure is free, but the Tax Code lets DGII block a transfer of assets if the company is under audit, in dispute or in debt.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar for 29 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Final income tax return after a business ends	60 daysCódigo Tributario art. 325, as of 2026-10-30 · in force
DGII stated response on dissolution	25 working daysDGII service sheet 57, as of 2026-10-30 · in force
DGII fee for closure	0 DOPDGII service sheet 57, as of 2026-10-30 · in force
General limitation for DGII assessments	3 yearsCódigo Tributario art. 21, as of 2026-10-30 · in force

The rule

1. When a business ends, the current tax year is treated as finished. A return for that year is due within 60 days, with payment.Ley 11-92, Código Tributario, art. 325, 1992-05-16 official text · verified 2026-10-30

2. A company in liquidation stays subject to income tax until final liquidation, and on the final distribution it follows art. 325.Ley 11-92, Código Tributario, art. 326, 1992-05-16 official text · verified 2026-10-30

3. A taxpayer ending a business by sale, liquidation, exchange or other cause must tell DGII within 60 days of the liquidation meeting minutes, file the return for the current year and pay.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 31, 2021-06-07 official text · verified 2026-10-30

4. For final closure the taxpayer files an income tax return marked Final, covering from the day after the last year declared to the effective date; a Declaración Jurada de Garantía or a bond; the meeting minutes on liquidating all assets; and anything else DGII formally asks for.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 29, 2021-06-07 official text · verified 2026-10-30

5. The guarantor must be a joint and several guarantor within art. 11 of the Tax Code, by notarized and legalized sworn statement, or the bond must come from an insurer supervised by the Superintendencia de Seguros. It covers any tax arising after dissolution, liquidation and deregistration.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 29 literal b, 2021-06-07 official text · verified 2026-10-30

6. Asset tax arising in the final return is paid in a single installment when filing.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 29 paragraph I, 2021-06-07 official text · verified 2026-10-30

7. After the declared closure date the taxpayer cannot request or issue fiscal invoices.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 30, 2021-06-07 official text · verified 2026-10-30

8. The request can be made through the Oficina Virtual, at a local office or another channel DGII sets, on the data update form.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 27 and art. 28, 2021-06-07 official text · verified 2026-10-30

9. DGII lists these requirements: registered as a taxpayer, up to date, IR-2 marked final, asset tax return for the year of dissolution paid in one payment, no invoices requested after dissolution, form RC-02, guarantee letter signed by the president, manager or liquidator with a domicile in the country, notarized and legalized by the Procuraduría, chamber stamped dissolution minutes and attendance list or cancelled certificate, comisario report and the meeting approving it, with vehicles, real estate and shares liquidated and shown in the liquidator report. Free zones add the CNZFE authorization.
Cost to do it: Free at DGII. Audit, notary and legalization fees are extra.DGII service sheet 57, Disolución de Personas Jurídicas (version 3.3), Requisitos 1 to 14, 2026-10-30 official text · verified 2026-10-30

10. DGII says the IR-2 is filed in person at the local office, before dissolution and within 60 days after the business ends, with the auditor's opinion. It lists a response time of 25 working days.DGII service sheet 57, Disolución de Personas Jurídicas (version 3.3), Importante; Tiempo de respuesta, 2026-10-30 official text · verified 2026-10-30

11. The taxpayer must also have finished any pending inconsistency process from third party cross checks.DGII technical guide, Solicitud de Disolución o Cese Definitivo, step 2, 2026-10-30 official text · verified 2026-10-30

12. Once informed, DGII checks whether the disappearing company has been selected for audit, has an appeal running or owes tax. If so it prevents the transfer of the assets, using conservatory measures or confirming the absorbing company as debtor.Decreto 139-98, Reglamento del Título II, art. 96, 1998 official text · verified 2026-10-30

13. Actions by the tax authority to require returns, challenge them, demand payment or estimate tax lapse after three years, counted from the due date for the return and payment.Ley 11-92, Código Tributario, art. 21 and paragraph I, 1992-05-16 official text · verified 2026-10-30

14. Missing the RNC update and notice duties is a breach of formal duties, with a fine of 5 to 30 minimum salaries.Norma General 04-2021 sobre el Registro Nacional de Contribuyentes, art. 34, 2021-06-07 official text · verified 2026-10-30

Entity	Corporate document	Extra
S.A., S.A.S., S.R.L.	Chamber stamped minutes and attendance list, or cancelled certificate	Comisario report and approving meeting
E.I.R.L.	Stamped sworn statement authorizing dissolution and liquidation	Notarial act on the dissolution
Foreign company	Stamped sworn statement authorizing dissolution and liquidation	Cancelled certificate or certification
Free zone company	Cancelled certificate or certification	CNZFE closure authorization
Bankrupt company	Final judgment declaring bankruptcy	Same as its entity type

Which document DGII wants, by entity

Worked example

A company closes on 31 July 2026 with asset tax of RD$120,000 (about US$1,970.42) on its final return and income tax of RD$40,000 (about US$656.81). Income tax is a credit against asset tax under art. 407, so the difference of RD$80,000 (about US$1,313.61) is paid at once, not in two installments.

Step by step

Finish the chamber process and third party inconsistency checks.
Get the statutory auditor or external audit opinion on the final statements.
File the IR-2 marked final in person, and the asset tax in one payment.
Find the guarantor or buy the bond, then notarize and legalize.
File the RC-02 and annexes, then expect 25 working days or more.
Keep books for the limitation period, as the guarantor stays exposed.

Common traps

DGII sources do not match on timing. The Code counts 60 days from the end of the business, the norm from the liquidation minutes, and DGII answers elsewhere speak of working days. Use calendar days from the earliest date.
The guarantee is personal. Pricing it in, or moving to an insurer bond, is a real exit cost.
If any vehicle, property or share is still in the company's name, DGII will not close. Transfer them first.
A closure does not cancel old debt. DGII can pursue the guarantor, liquidators and shareholders, see the liability page.

Sources

← Closing the branch of a foreign companyDormant companies, temporary closure and suspended RNCs →

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