SANTO DOMINGO.- The General Directorate of Internal Taxes (DGII) reported that it will automatically apply the semi-annual installment payment of the special contribution for the comprehensive management of solid waste, corresponding to the fiscal year 2025, in accordance with the modifications introduced to Law 225-20.
The measure was formalized through Informative Resolution No. DDG-AR1-2026-00005, issued last Friday, with the objective of facilitating compliance with this tax obligation by private companies subject to the payment of the contribution.
Payment will be divided into two installments
According to the resolution, companies whose fiscal year ends on December 31, 2025, may make the payment of the contribution in two installments equivalent to 50% of the total amount each.
The first installment will have a deadline of June 30, 2026, while the second must be paid before December 31 of the same year.
The special contribution for the comprehensive management of solid waste was created through Law 225-20 with the purpose of financing actions aimed at the reduction, reuse, recycling and valorization of waste, as well as the strengthening of the national waste management system.
Payment arrangements will not be necessary
One of the main changes announced by the tax administration is that companies will no longer have to individually request a payment agreement to take advantage of the semi-annual installment plan.
The DGII explained that, due to the volume of requests received from taxpayers, it decided to apply in a generalized and automatic manner the payment facility provided for in paragraph IV of article 36 of Law 225-20, modified by Law 98-25.
This means that eligible companies will automatically receive the payment divided into two installments, without needing to carry out additional procedures, submit applications or manage special authorizations with the tax administration.
This will apply to taxpayers who have filed a tax return
The entity specified that the semi-annual installments will be automatically generated for taxpayers who have submitted their Income Tax Return (ISR), corresponding to the fiscal year ending December 31, 2025.
The measure seeks to simplify tax compliance and facilitate the payment of the special contribution intended to finance the comprehensive and sustainable management of solid waste in the country.
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