On January 15, 2020, the Directorate General of Internal Taxes of the Dominican Republic issued Notice No. 8-2020, which sets out the transfer pricing reporting threshold for the year 2020.
The Notice sets the transfer pricing reporting threshold for 2020 at DOP 11,552,402. Accordingly, related party transactions not exceeding this threshold do not attract the country’s transfer pricing reporting requirements.
The threshold for 2019 was set at DOP 11,144,913.
See Notice No. 8-2020