Dispute Resolution

Reduced time deadlines for judicial proceedings in the Dominican Republic

In 2023, laws were approved and submitted to the National Congress of the Dominican Republic that seek to reduce deadlines and make the judicial system more efficient, for the benefit of citizens and the rights of people. These laws are still pending final approval.
One of these laws is Law 2-23 on Cassation Appeals before the Supreme Court of Justice. This law reduces the deadline to exercise the appeal from 30 days to 20 days. In cases of referimiento judgments, which address urgent issues, as well as in matters of real estate seizures, the deadline to appeal will be 10 days.

The law also limits and better defines the reasons on which the appeal can be admitted, to avoid appeals that are filed for dilatory purposes. Previously, the cassation appeal automatically suspended the execution of the appealed judgment. However, under the new law, the appeal will no longer be suspensive. This means that a separate petition must be filed to suspend the execution of the judgment. The petition will be heard by the same Chamber of the Supreme Court that will hear the main appeal.

Another law that is currently going through Congress is a new rental law. This law aims to update the regulations to current times, since the current legislation dates back to the 20th and 19th centuries. Among other things, the law expedites the eviction processes of tenants due to nonpayment or breach of the lease agreement. It establishes 30-day deadlines for cases to be known within that period in the first instance and the same deadline for appeals. The appeal judgment will be enforceable notwithstanding any challenging petition against it and public force for eviction will be granted for it.

These laws are a step in the right direction towards making the judicial system in the Dominican Republic more efficient and responsive to the needs of citizens. They will help to ensure that justice is served more quickly and fairly.

Tax

Fiscal Amnesty Law

The National Congress of the Dominican Republic has approved a tax amnesty law that benefits taxpayers with tax debts generated prior to 2015. Under this law, taxpayers will have the opportunity to settle their debts by paying 70% of the outstanding tax, exonerating the payment of interest and penalties.
For other cases defined by the law, the payment will be 100% of the tax without interest and penalties. The law will be in effect for the year 2023.
The government hopes that the law will increase the projection of tax collection during 2023.