People who want to establish a business or have a company that carry out any economic activity must fill out the Form RC-02 in the Dominican Republic so that they are registered in the National Taxpayers Registry (RNC).
If you are engaged in any economic activity and you need to complete this document, here we will explain it to you, we recommend that you take note.
Format of Form RC-02
Form RC-02 is the sworn statement necessary for registration for the National Taxpayers Registry (RNC). Therefore to access said document. You must first enter the Web Portal of Internal Taxes.
When you have entered, you will be given the services tab and several options will be displayed, you will choose the one that says «Forms». Then other options will be displayed and you will click on «Application forms»
All the application forms provided by the institution will appear. But you will have to look for the one that bears by name RC-2-2017 (Registration and Updating of Company Data, current).
You will click there or on the download tab and a compressed file in ZIP format will appear. Inside the compressed file is the Form RC-02 in Excel file.
Filling of Form RC-02
When you have the Form RC-02, you should take into account that it is in Excel. When you open it, you should see that at the bottom of the file there are 6 tabs to be completed.
You must first fill out the RC-02You have to enter the date, then you have to select the desired service, either to register or to update the data.
Then you must complete the information in the first section, which is about the general data, which are the following:
- Enter your number National Taxpayers Registry (RNC), in which case the company is incorporated.
- Business name.
- Commercial name (distinctive sign).
- Indicate the type of nationality: if you are a Dominican or foreign citizen. If it is the second, enter the country.
In the second section, you must provide information about your tax residence. In case of requesting a change of tax address, you must indicate the details of your new residence.
- You must put the street, in addition to the number, the building, apartment or premises.
- The sector, adding the province and the municipality.
- Telephone, cell phone, fax and email.
- Reference and local administration.
Type of request
In the third section of Form RC-02 the type of request must be detailed. In any case transformation or reorganization With changes in the Company Type, select the new type of company. You will need to choose one of the following types of request:
- Limited responsibility society (SRL).
- Individual Limited Liability Company (EIRL).
- Non-profit private.
- Non-profit state.
- Simplified joint stock company.
- Joint venture.
- The company in collective name.
- Simple Comandita.
- Limited by shares.
Other Characteristics of the Company
In the fourth part of the Form RC-02 You must provide information according to other characteristics of the company and the following may be mentioned:
- Constitution date.
- Chamber of Commerce and Production of.
- In the payment of the authorized capital stock tax, which must include the number received for payment.
- Authorized Social Capital.
- Subscribed and paid capital .
- The number of your Mercantile Registry.
- Fiscal Closing Date
In the fifth you must indicate the closing of the fiscal date. Indicate one of the following options: March 31, June 30, September 30, December 31.
In the event that the closing date is different from the December 31 must explain the reason.
The section on Economic Activity, you must complete, if applicable, place the main and secondary activity.
If it is a non-profit entity, you must enter the type of entity either: political, social, cultural, religious, union, town hall, condominium, cooperative; if it is another, you must indicate it.
In the authorization of the governing body, you must provide the registration number, date and certificate. The penultimate section must include information according to the reason for the presentation: incorporation to the RNC, dissolution, transformation, adaptation, reorganization, cessation of operations, restart of operations, reason for cessation, date of commencement and end of cessation.
Finally, in special regimes, you must indicate: exporter, free zone, incentive law, law or resolution.
In the second tab of the Form RC-02, you will see that a box will appear with the following information:
- Name and surname or company name.
- ID or RNC.
- Position on the board of directors.
- Number of shares.
- Stock value.
- The contribution value.
- Type of contribution
In the second it is named the type of good contributed, there you must choose one of the following options: motor vehicles, real estate, others (you must specify it).
Next you must complete information about the branches and finally, fill in who is responsible for the request.
In the event that a shareholder or member of the board of directors is foreign and does not have an identity card, they must complete the Annex A in this type of situation.
If the shareholders or members of the Board of Directors are foreign companies not registered in this General Directorate of Internal Taxes must complete the Annex B for application for the incorporation of shareholders.
For the cases of contribution in nature of goods subject to registration (vehicles or real estate) they must complete the annex C.
It is essential to complete the Annex D to identify the Final Beneficiary provided RC02 is completed.
Where to File Form RC-02?
There are two simple ways for the citizen to submit Form RC-02 and they are as follows:
- Accessing the Virtual office from the official page of Internal Taxes. When you enter the page at the top you will find Virtual Office. Then you will see that you put your username and password, then to enter you must follow the steps so that you can present the Form RC-02.
- The second option is through the Taxpayer Help Center. Here they can provide you with Form RC-02, which you must fill out and then deliver it to the office.
General Directorate of Internal Taxes (DGII)
The General Directorate of Internal Taxes (DGII) is an institution that deals with the administration and collection of both internal taxes and fees in the Dominican Republic.
This institution collects internal taxes according to what the law establishes, through tax control and compliance to supply the resources to the state.
The General Directorate of Internal Taxes wants to become the most important tax administration for its transparent work, for its efficient procedures and services, supported by technology and trained personnel.
The values that comply inside and outside the institution are: honesty, dynamism, integrity, respect, and commitment.
They consider honesty, because they do their job correctly from an ethical point of view; dynamism, because they always have an energy to solve people’s problems; integrity, they work in compliance with the principles and standards.
Respect is very important, The treatment of the person must always be the most respectful and the commitment, they fulfill their responsibilities.
Sometimes we have concerns about certain topics, but below we will help you clear your doubts.
Ask 1: If I need to change the email declared in the RNC, should the form be completed?
Yes, in case you need to fix the information, you have to complete Form RC-02, signed and stamped, with the annexes if they correspond, depending on your case.
Question 2: Can small and medium-sized companies register with the RNC?
Yes, any economic activity must have its taxpayer code. In addition, these companies can open up to new markets.
Question 3: What are the types of RNC?
The registered RNC is provided to all citizens who eventually need to execute a procedure, or a tax declaration. And the RNC of taxpayers is for legal persons.
What is Form RC-02?
Form RC-02 is the sworn statement necessary for the registration or, in that case, modification of the RNC for legal persons.
To conclude, it is important that legal entities that have not registered with the RNC, comply with filling out and signing this important document. Do not do the paperwork at the last minute.
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