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Santo Domingo.- The Senate of the Republic accepted in a single reading the modifications introduced by the Chamber of Deputies to the bill that amends Law 225-20 on Integral Management and Co-processing of Solid Waste, during the ordinary session held this Tuesday.
n” “nThe initiative was added to the agenda at the request of the senator for Hato Mayor, Cristóbal Venerado Castillo, who recalled that the piece expired that same day for its approval.
n” “nThe project establishes that every legal entity, government entity, autonomous estate, and any other entity that annually reports its income to the General Directorate of Internal Taxes (DGII) must make a mandatory special contribution, calculated based on its income.
n” “nThe resources will be allocated to a fund to mitigate the negative effects of solid waste disposal and strengthen the comprehensive management system for this waste.
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Among the modifications accepted by the Senate is a new scale of contributions for companies, based on their annual income. The proposal sets a contribution of RD$750,000 for legal entities with income between RD$700 and RD$1 billion; of RD$1.7 billion for those earning between RD$1,000,000,001 and RD$2.5 billion; and of RD$2.2 billion for those whose income exceeds RD$2.5 billion.
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n” “nLikewise, a new category was created for companies with annual revenues of up to RD$5 million, which must contribute RD$5,000.
n” “nFurthermore, article 36 was amended to provide that the contribution shall be settled annually before the DGII and paid in two semi-annual installments: 50% together with the Income Tax (ISR) sworn declaration and the remaining 50% six months later. The DGII must transfer the collected funds to the National Treasury within a period of 30 days for their deposit into the trust established by law.
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The amendments also establish that this contribution will be deductible from gross income, in accordance with the Tax Code, set a maximum contribution of RD$675,000 for companies operating as commissioners or commission agents, even when their income exceeds RD$700 million, and provide that the administration of the tax will be governed by the rules of the Tax Code.
n” “nSimilarly, it creates a transitional regime for companies whose contribution is higher than that established in Law 98-25 and allows them to make the payment during the 2025 fiscal year.
n” “nExceptionally, the project incorporates a transitional article so that legal entities and private entities that have not yet complied with the payment of this contribution can do so in the months of July and December 2026.
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