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Evaluation of the payment proof requirement to process vehicle registration procedures

Evaluation of the payment proof requirement to process vehicle registration procedures

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The General Directorate of Internal Taxes published the draft of General Rule that regulates the application of the payment proof of payment by the DGII in the procedures of motor vehicles and trailers.

It should be noted that the Rule under discussion will be open from Wednesday, October thirteenth (13) until Tuesday, November sixteenth (16), 2021. Let us see what it regulates:

1. Procedure of requirement of proof of payment

The DGII must require the reliable proof of payment that individualizes the beneficiary of the operation for any registration of acts and operations that imply constitution and transfer of rights over motor vehicles and trailers, in cases in which the amount involved is higher than the threshold established in literal b) of Article 64 of Law No. 155-17, namely: 

(a) Constitution or transfer of rights over motor vehicles, for an amount exceeding five hundred thousand Dominican pesos (RD$500,000.00).

2. Procedures included with payment proof

The following procedures carried out before the DGII are subject to the presentation of the certified proof of payment: 

  1. Request for transfer of the right of ownership and cessation of motor vehicles and trailers. 
  2. Endorsements made by dealers, distributors, and sellers of motor vehicles and trailers. 
  3. Request for release of motor vehicles and trailers. 
  4. Opposition of a pledge without dispossession of motor vehicles and trailers. 
  5. Opposition of conditional sale of a motor vehicle and trailer. 
  6. Lift of opposition of motor vehicle and trailer by the conditional sale of furniture, pledge without seizure or cessation of non-transferability, according to Law No. 483 on Conditional Sales of Furniture and Law No. 6186 of Agricultural Promotion.

3. What are the reliable proofs of payment?

The reliable proofs of payment may consist of the following: 

  1. Photostat copy of the paid check. 
  2. Photostat copy of the receipt of the national or international transfer. 
  3. Receipt of the deposit made over the counter to a bank account. 
  4. Credit card payment receipt. 
  5. Debit card payment receipt.

4. Exchange, dation in payment, and transactions

In the contracts or documents through which an exchange, dation in payment, or transactions are carried out where the delivery of a motor vehicle or trailer is agreed upon, reliable proof of payment must be established. 

5. DGII responsibility

The responsibility of the DGII is limited to demand the delivery of the means of payment, without detriment that, within the registration process, it may validate that the data contained in the notarial instrument presented, correspond with the copy of the means of payment deposited under the provisions of paragraph I of Article 30 of the Implementing Regulation No. 408-17.

Source: Impuestos Internos 15/10/21

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