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Our comments on the DGII project, regarding the change of the Tax Receipt Number (“NCF”), according to the Standard 06-2018, of February 2018

March 22, 2018

Tax Alert

Dear clients, once again we provide our comments on the DGII project, regarding the change of the Tax Receipt Number (“NCF”), according to the Standard 06-2018, of February 2018.

From the information we have gathered, we understand that the change will have an impact on the Information Systems of the Taxpayers, which will imply relevant developments or changes in the applications that are currently used. Therefore, we recommend proactive actions, as a way to be able to comply with the tight schedule that the DGII is proposing.

Summary of changes

  1. As of May 1, 2018, the sequential of the NCF will be modified from 19 characters to 11 characters.
  2. For the specific case of tax solutions, nineteen (19) digits will remain unchanged, eight (8) zeros to the left to complete the current amount. For example: the sequential B0200000001 should be configured with the number 00000000B0200000001.
  3. Changes in the sequences will be made to all valid NCFs for tax credit. That is, there will be no sequences by business divisions, branches, etc... Without a doubt this is the most relevant change.
  4. As discussed with DGII Officers, the taxpayer will have absolute control over the allocation of NCF to the various branches or business divisions; therefore, there will be jumps allowed by the DGII in the emissions of NCF.
    • In the case of supermarkets, stores with branches, we understand that they will have n-series quantities in use, i.e. SM # 1, from 1,000, SM # 2, from 5,000.
    • In the coming days, we hope to have details and clarifications on the matter.
  5. The new NCF will be valid for two (2) calendar years, starting from the date of authorization, therefore, if requested mid-year, will only be valid for the proportion of the year requested and the following year.
  6. The only vouchers that will not be valid will be the NCF for final consumption and the credit notes that affect them.
  7. The DGII will approve the amount of NCF to be issued per entity according to the following factors: size of operations, economic activity and, most importantly, compliance of the taxpayer.
  8. The entities must make the appropriate request through the Virtual Office. If the entity presents omissions, delinquencies, and / or any other tax noncompliance; the DGII has the power to reduce the amount or deny the issuance of the NCFs. In the case of new entities, they must request the registration of physical vouchers in the corresponding local Administration, where they will be subject to an inspection of the domicile where they carry out operations.
  9. Requests for the new sequential numbers cannot be made at the moment, because the DGII has not yet enabled this process. For these purposes, the DGII will publish a calendar on its page that will stipulate the dates and processes to be carried out for the last week of March 2018.
  10. In the case of entities that have fiscal solutions (printers), they will not have to execute changes in invoice formats, only in the new sequence structure of NCF.

Feel free to contact us should you require any additional information.

Kind Regards,

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