SANTO DOMINGO.- A possible modification to the Solid Waste Law is back on the table, after representatives of the business sector and legislators held a meeting last week to analyze the impact of the high rates established in the current regulations.
According to information from the General Directorate of Internal Taxes (DGII), the meeting was attended by the presidents of the Senate and the Chamber of Deputies, along with representatives of the business sector and officials from the economic area, with the objective of "seeking a solution to the high rates of the mandatory voluntary contribution established by Law 225-20, modified by Law 98-25.".
According to the statement sent to business sectors, during the meeting it was raised that the current amounts of this contribution are high for various economic activities, which has motivated the discussion of adjustments to the regulations.
Agreement while a modification is being discussed
According to the institution, one of the main agreements reached with the DGII establishes that, while a consensual solution is being reached and the National Congress is aware of a possible modification, companies must proceed with the presentation of their declarations corresponding to the fiscal year 2025.
In that regard, the document indicates that “even if the payment authorizations for Solid Waste are generated, the generated value will not be paid on April 30, while Congress approves the modification of the rates.”.
It is also specified that other tax obligations, such as Income Tax (IR-2), 1% of productive assets and advance payments, must be fulfilled regularly.
Administrative measures and credits to taxpayers
According to the information provided, the DGII will make adjustments to its system to avoid the application of surcharges during this process.
“The generated value will not be paid until Congress approves the modification of the rates,” the document states, adding that the entity “will proceed in the system so that no surcharges are generated.”.
Furthermore, it is established that taxpayers who have already made payments under the current amounts will receive an adjustment. Specifically, it states that “those who paid 675,000 pesos or the amount stipulated in Law 98-25 will be credited with the amount resulting from the new rate following the amendment to the law, plus the amount already paid.”.
Context: a law with significant increases
The debate arises after the entry into force of Law 98-25, which modifies Law 225-20 on solid waste management, and which introduced significant increases in the special contribution that companies must pay.
As previously reported by El Inmobiliario, the regulations establish amounts ranging from RD$3,000 to RD$675,000 annually, depending on the income level reported by the entities to the DGII, with increases exceeding up to 500% of the previous amounts.
According to the legislation, these contributions are intended to finance the comprehensive management of waste, including transfer stations, sanitary landfills and other projects related to waste management.
Process in the hands of Congress
According to reports, any potential tariff changes will depend on the consensus reached in the National Congress, where the adjustments proposed by the sectors involved will have to be discussed.
Meanwhile, tax authorities and business representatives are keeping the dialogue process open, seeking a solution that allows for a review of the established amounts without affecting compliance with tax obligations.
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