SANTO DOMINGO - The General Directorate of Internal Taxes (DGII) issued a notice on February 12, 2025, reiterating the obligation to verify, during due diligence processes, whether a client or beneficiary is on the lists issued by the United Nations, through its Security Council.
The document refers to the provisions of Article 82 and 83 of Law No. 155-17, against Money Laundering and Terrorist Financing, dated June 1, 2017, and recommendations 6 and 7 of the Financial Action Task Force (FATF).
“Non-Financial Obligated Entities under the supervision of this Directorate General are reminded of the obligation to verify in due diligence processes whether a client, beneficial owner or potential client is on the lists issued by the United Nations pursuant to the United Nations Security Council Resolutions,” the notice states.
It adds that if they are found on the lists, a preventive freeze must be carried out without delay on the assets of the client and/or final beneficiary that are on the indicated lists, in accordance with the provisions of Article 4 of the Regulation for the Application of Measures Regarding the Preventive Freezing of Assets Related to Terrorism and its Financing and to the Financing of the Proliferation of Weapons of Mass Destruction.
It is also based on United Nations Security Council Resolutions 1267 (1999), 1989 (2011) and subsequent resolutions, Resolution 1988 (2011) and subsequent resolutions, Resolution 1373 (2001) and subsequent resolutions, Resolution 1713 (2006) and subsequent resolutions, and Resolution 2231 (2015).
The DGII asks taxpayers who hold this category to periodically review the updates to the lists, in order to comply with the established rules.
“We urge taxpayers who hold the status of Non-Financial Obligated Entity to periodically review the updates of the UN Lists so that they can implement the measures established in the sector regulations issued by this General Directorate and the aforementioned legal text,” the tax collection agency emphasizes.
The DGII reported that the aforementioned lists are available at https://dgii.gov.do/legislacion/prevencionLavado/Paginas/default.aspx.
Violation for non-compliance
“Failure to comply with this provision constitutes a very serious administrative infraction in accordance with the provisions of Article 69 of Law 155-17, entailing a fine as indicated in Article 75, which are indexed through the resolutions of the National Committee against Money Laundering and Financing of Terrorism (CONCLAFIT),” he explains.
The agency highlights in the document that in case of doubt about its status as a Non-Financial Obligated Subject or to obtain additional information, you can call its Contact Center at (809) 689-3444, from Santo Domingo, and 1 (809) 200-6060, from the interior without charges, or by writing via email to prevencionlavadoactivos@dgii.gov.do.
