Dirección General de Impuestos Internos

What Dirección General de Impuestos Internos does

Dirección General de Impuestos Internos (DGII) is the Dominican Republic's national tax administration agency, established in 1997 and headquartered in Gascue, Santo Domingo. Operating as a constituent agency of the Dominican executive branch and reporting through the Ministry of Finance, DGII is the sole statutory authority for administering and collecting domestic taxes, including income tax (ISR), value-added tax (ITBIS), selective consumption taxes (ISC) on alcohol, tobacco and hydrocarbons, property tax (IPI), motor vehicle taxes, and the tourist card fee. Its mandate covers registration of all natural and legal persons through the Registro Nacional del Contribuyente (RNC) and enforcement of compliance via coordinated activity with customs (DGA), social security (TSS), and licensed financial institutions.

DGII's operational core is a digital tax administration platform built around the Oficina Virtual (OFV) web portal and complemented by the DGII Móvil application (iOS and Android), the free Facturador Gratuito electronic invoicing tool, the e-CF electronic fiscal receipt system enabling real-time invoice transmission, the DIGI-DGII AI-powered chatbot for taxpayer support, and the TRAFICO traceability system for alcohol and tobacco supply chains. The platform enforces compliance through mandatory digital filing, certified electronic billing providers operating under Norma 10-21, withholding-agent banks under Norma 13-11, and a hybrid segmentation model serving Personas Físicas, Personas Jurídicas, MIPYMES, special tax regimes, and motor vehicle owners through both self-service digital channels and a network of physical Administraciones Locales. Taxpayer education, the Simplified Taxation Regime (RST) under Decree 265-19, formalization campaigns for informal economy actors, and active Programa Trainee recruitment round out the agency's citizen-facing engagement model.

DGII is a government state entity with no private shareholders, no external funding rounds, and no equity-financing instrumentation. It is funded through the Dominican national budget. The relevant scale metric for the agency is tax collection performance rather than operating revenue: in May 2026 DGII collected RD$78,703.8 million against a target of RD$77,277.0 million, achieving 101.8% budget compliance and a surplus of RD$1,426.9 million, reflecting the cumulative effect of mandatory e-CF adoption, formalization drives, and deepening integrations with the broader Dominican e-government ecosystem.

Name

Dirección General de Impuestos Internos

Legal name

Dirección General de Impuestos Internos

Website

https://dgii.gov.do

Company type

Private

Founded year

1997

Operating status

Operating

Headcount range

1,001–5,000 employees

Short description

Dirección General de Impuestos Internos (DGII) is the Dominican Republic's national tax administration agency, responsible for registering taxpayers, collecting domestic taxes (ISR, ITBIS, ISC, IPI, vehicle, tourist card), and enforcing compliance through a digital platform serving individuals, corporations, and small businesses.

Ownership category

akta.pro rank

Product category

Tax Administration Services

NAICS

Administration of Economic Programs (9261)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Tax Return Filing, Processing & Assessment (BPAIADAC), Taxpayer Registration, Identity & Account Management (BPAIADAB), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH), Withholding & Payroll Tax Administration (BPAIADAI), Regulated/Controlled Substance Compliance, Tax Stamp & Track-and-Trace Services (Alcohol/Tobacco/Cannabis) (CRAOAIAJ)

Keywords

• Tax administration services
• Electronic invoicing
• Fiscal compliance
• Taxpayer registry
• Government revenue collection

Headquarters

HQ city

Gascue

HQ country

Dominican Republic

HQ region

Latin America

Offices1 record

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Technology or R&D, Operations, Infrastructure, Others

Revenue model

1. Impuesto sobre la Renta (ISR): Income tax collection from individuals and corporations based on their taxable income and fiscal year closures.
2. Impuesto a la Transferencia de Bienes Industrializados y Servicios (ITBIS): Value-added tax (VAT) collection on domestic transfers of industrialized goods and services.
3. Impuesto Selectivo al Consumo (ISC): Selective consumption tax on alcohol, tobacco, hydrocarbons, and other specific goods.
4. Impuesto a la Propiedad Inmobiliaria (IPI): Property tax on real estate holdings collected annually.
5. Impuestos de Vehículos de Motor: Vehicle taxes including first registration plates, annual circulation renewals, and CO2 emissions taxes.
6. Tarjeta de Turista: Tourist Card fee collected from foreign visitors, with reimbursement procedures for eligible applicants.

Distribution channels6 records

Marketing channels5 records

Core offering

DGII is the Dominican Republic's government tax authority responsible for administering and collecting domestic taxes (ISR income tax, ITBIS VAT, ISC selective consumption tax, IPI property tax, motor vehicle taxes, and the Tourist Card fee). The agency operates a digital tax administration platform anchored by the Oficina Virtual (OFV) web portal, the free Facturador Gratuito electronic invoicing tool, the DIGI-DGII AI chatbot, and the DGII Móvil mobile app, enabling taxpayer registration, electronic fiscal receipt (e-CF) issuance, tax filing, payments, certifications, and compliance monitoring. It also runs the TRAFICO traceability system for alcohol and tobacco sectors.

Product overview

Dirección General de Impuestos Internos (DGII) operates a unified e-government tax administration platform providing digital services for tax compliance in the Dominican Republic. The core infrastructure consists of the Oficina Virtual (OFV) web portal complemented by the free Facturador Gratuito electronic invoicing tool, the DIGI-DGII chatbot assistant, and the DGII Móvil mobile application. The platform offers integrated taxpayer registration (RNC), diverse calculation and query tools, digital forms for all major tax types (ISR, ITBIS, ISC, hydrocarbons, gambling), the simplified tax regime (RST), motor vehicle services, electronic signature verification, and taxpayer education programs. The Sistema TRAFICO provides fiscal traceability for alcohol and tobacco sectors.

Differentiator

Problem solved

Functional benefit

Products and services

• Oficina Virtual (OFV) Secure web-based portal that enables Dominican taxpayers to file tax returns, make payments, manage their RNC (National Taxpayer Registry) records, and handle compliance obligations 24/7 without visiting a physical office. Used by both individuals and corporations.
• Facturador Gratuito Free electronic invoicing tool provided by DGII that allows small taxpayers (particularly MIPYMES) to issue electronic fiscal receipts (Comprobantes Fiscales Electrónicos - e-CF) in compliance with Dominican electronic invoicing regulations (Norma 10-21).
• Sistema de Control y Trazabilidad Fiscal (TRAFICO) Fiscal control and traceability system used to monitor alcohol and cigarette products through the supply chain, prevent tax evasion, and ensure compliance in the alcohol and tobacco sectors. Operates jointly with the Dirección General de Aduanas (DGA).
• Servicios de Vehículos de Motor Suite of motor vehicle tax services for vehicle owners, including first plate issuance, ownership transfers, registration, certifications, opposition lifting, and annual circulation (marbete) renewal.
• Régimen Simplificado de Tributación (RST) Simplified taxation regime for micro, small, and medium enterprises (MIPYMES) created by Decree 265-19, providing streamlined filing and payment obligations instead of the standard ISR/ITBIS regime.
• Certificaciones Tributarias Official certifications issued by DGII to taxpayers and third parties, including fiscal compliance status, fiscal residence, RNC registration, employee withholding certificates, financial statement filings, and property IPI certificates.
• Registro Nacional del Contribuyente (RNC)

Segments5 records

Ideal customer profiles6 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature6 records

Partnerships

Ten partnerships are on record, tiered core and minor.

• Gobierno de la República DominicanacoreOthersParent government entity of which DGII is a constituent agency. DGII operates under the executive branch and is responsible for tax collection on behalf of the national government.
• Sistema Nacional de Atención de Emergencias y Seguridad 911minorStrategic or Co-development PartnerCollaboration with the national 911 emergency system as part of the government's integrated public service ecosystem accessible through the DGII portal.
• Línea 311 - Atención CiudadanaminorStrategic or Co-development PartnerIntegration with the government's citizen service hotline (311) for taxpayer inquiries and service requests.
• Observatorio de la Calidad de los Servicios PúblicosminorStrategic or Co-development PartnerParticipation in the public service quality observatory as part of government transparency and accountability initiatives.
• Plataforma de Servicios en Línea RDminorChannel Partner/ Reseller/ DistributorListing of DGII services on the national unified government services portal (serviciosrd.gob.do) for broader citizen accessibility.
• Carta Compromiso al CiudadanominorStrategic or Co-development PartnerParticipation in the citizen commitment initiative promoting service quality standards and government accountability.
• Tesorería Social de la Seguridad Social (TSS)coreStrategic or Co-development PartnerIntegration with TSS for withholding tax collection on salaries and social security contributions, enabling coordinated tax and social security administration.
• Dirección General de Aduanas (DGA)coreStrategic or Co-development PartnerJoint regulation (Norma DGA-DGII) for customs and excise tax administration on imported goods, alcohol, and tobacco products.
• Bancos Múltiples, Asociaciones de Ahorros y PréstamoscoreChannel Partner/ Reseller/ DistributorFinancial institutions designated as withholding agents and payment channels for tax collections under Norma 13-11 and related regulations.
• Empresas de Facturación ElectrónicacoreTechnology or IntegrationCertified electronic billing solution providers operating under DGII authorization (Norma 10-21) to enable compliant e-CF issuance for taxpayers.

Scale indicators3 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) - Peru: Peru's national tax and customs authority; operates virtual tax office, electronic invoicing, and withholding regimes closely matching DGII's OFV, e-CF, and Norma 13-11 withholding model.
• Servicio de Impuestos Internos (SII) - Chile: Chile's tax authority; widely regarded as a Latin American digital-tax-administration benchmark, with electronic invoicing, taxpayer education portals, and motor vehicle services analogous to DGII's platform.
• Dirección de Impuestos y Aduanas Nacionales (DIAN) - Colombia: Colombia's national tax and customs authority; comparable as a Caribbean-Latin American tax authority with electronic invoicing mandates, RUT-equivalent taxpayer registry, and integrated customs/excise controls analogous to DGII's TRAFICO and DGA partnership.
• AFIP - Argentina: Argentina's federal tax authority; comparable as a regional tax administrator running electronic invoicing, taxpayer registry (CUIT), and withholdings/perceptions systems similar to DGII's RNC and e-CF.
• Servicio de Administración Tributaria (SAT) - Mexico: Mexico's federal tax administration service; directly comparable as a Latin American tax authority running electronic invoicing (CFDI), virtual offices, and large-scale taxpayer services across ISR, IVA, and IEPS regimes—mirroring DGII's ISR/ITBIS/ISC structure.
• Receita Federal - Brazil: Brazil's federal revenue service; comparable scale and mandate spanning income tax, ICMS-adjacent indirect taxes, vehicle tax (IPVA), and customs—relevant peer for DGII's multi-tax, vehicle-tax and customs-interlock scope.

Regional players

• Dirección General de Ingresos (DGI) - Panama: Panama's tax authority; close Caribbean geographic and structural peer to DGII, operating e-invoicing (FE) and a virtual office (e-Tax 2.0) for a similar taxpayer base profile.

Broad incumbents

• Internal Revenue Service (IRS) - United States: U.S. federal tax authority; analogous mandate over income, payroll and excise taxes, with documented electronic filing and taxpayer digital service initiatives relevant for benchmarking DGII's electronic-services scale.
• HM Revenue & Customs (HMRC) - United Kingdom: UK's tax authority; broader incumbent with a mature Making Tax Digital program, online personal/business tax accounts, and AI-driven taxpayer services—comparative reference for DGII's digital roadmap and OFV/DIGI-DGII direction.
• Canada Revenue Agency (CRA): Canada's federal tax authority; comparable as a large tax administrator operating digital services, GST/HST-equivalent indirect tax, and taxpayer education programs relevant to DGII's ITBIS and Educación Tributaria efforts.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat5 records

Key risks5 records

Key highlights6 records

Customer concentration

• Facebookfacebook.com/dgiird
• Instagraminstagram.com/dgii_rd
• Xx.com/dgii

Revenue estimate

Valuation estimate

Number of profiles

Profiles2 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Dirección General de Impuestos Internos