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多米尼加共和国：技术援助报告收入管理差距分析计划（RA-Gap）-工业化商品和服务转让税差距（ITBIS）

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Dominic Republic ITBIS Gap Analysis Report Summary

Background

The report presents an estimate of the ITBIS gap in the Dominican Republic using the RA-GAP approach, analyzing the period from 2018 to 2023.
The RA-GAP methodology employs a top-down approach to estimate potential VAT base using SNA data and identifies two main components of the tax gap: compliance gap and policy gap.
The ITBIS operates at a standard rate of 18% with two reduced rates, and has various exemptions and zero-rating provisions.
The net ITBIS revenue as a percentage of GDP increased from 4.6% in 2018 to 5.0% in 2023, with fluctuations in domestic and customs ITBIS revenue.
The c-efficiency ratio, although improving, is lower than the regional average and close comparable countries.

ITBIS Gap Estimates

The compliance gap ranged from 36.5% to 41.6% of potential ITBIS during 2018-2023, peaking in 2020 (3.2% of GDP) and lowest in 2023 (2.9% of GDP).
The overall ITBIS gap fluctuated around 9.4% of GDP, peaking at 10.2% in 2020 and reaching 9.1% in 2023.
The largest compliance gaps were found in the construction-trade, hotel and restaurant, and professional services sectors.
Previous DGII estimates using a similar SUT-based methodology show figures relatively similar to those obtained through RA-GAP.

Further Analysis of the Compliance Gap

Potential and actual ITBIS and VAT show greater variability compared to final consumption.
The largest components of potential and actual ITBIS are in the construction-trades sector, followed by professional services, hotel and restaurant, and food manufacturing.
The largest compliance gaps are in the construction-trade, hotel and restaurant, and professional services sectors, with trends of upward, downward, and stable respectively.
Previous DGII estimates using a similar SUT-based methodology show figures relatively similar to those obtained through RA-GAP.

Integrating Estimates with Operations

Analysis of the revenue impact of tax administration actions suggests that performance improvements contributed to the gain in adjusted ITBIS revenue.
Adjustments from audits indicate a contribution to closing the compliance gap, but the gap remains larger than the compliance gap.
Timely filing of ITBIS declarations has declined, indicating potential issues with the taxpayer registry.
Assured revenue reflects the impact of preventive actions, but inconsistencies remain high, particularly in sectors with large compliance gaps.

Recommendations

Continue annual estimation of ITBIS noncompliance and estimate the gap for 2024 using RA-GAP.
Extend the old DGII series for comparison and retropolate the current RA-GAP series if new SNA data becomes available.
Link each ITBIS payment and refund entry with its corresponding declaration entry.
Compare current sectoral ITBIS gap results with DGII oversight and audit experience, focusing on sectors with the largest potential for revenue mobilization.
Form a working group to improve estimates of the tax administration's contribution to ITBIS revenue.
Integrate the ITBIS compliance gap estimation process with the DGII's overall risk rating.

多米尼加共和国：技术援助报告收入管理差距分析计划（RA-Gap）-工业化商品和服务转让税差距（ITBIS）

DOMINICAN REPUBLIC Revenue Administration Gap Analysis Program(RA-GAP) – Gap in the Tax on Transfers of Industrialized JULY2025 Prepared byPatricio Barra and Miguel Pecho Fiscal Affairs Department Thecontents of this report constitute technical advice provided by staff of the International Monetary Fund(IMF) to the authorities of the State Undersecretariat of Taxation (the “capacity development recipient”) inresponse to their request for technical assistance. This document (in whole or in part) or summariesthereof may be disclosed by the IMF to the IMF Executive Director for the Dominican Republic, to otherIMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities ofthe CD recipient, and upon their request, to World Bank staff, and other technical assistance providers The economic policy analyses and considerations expressed in this publication reflect the views of the This technical assistance mission was made possible thanks to the financial support of the Global Public Acknowledgements This technical assistance mission was made possible thanks to the financialsupport of theGlobal Public Finance Partnership (GPFP), funded by partnersBelgium, Denmark, the European Union, France, Germany, Japan, Luxembourg, Table of Contents Acknowledgements _________________________________________________________________3 Abbreviations and Acronyms _________________________________________________________6 Preface ____________________________________________________________________________7 Executive Summary _________________________________________________________________8 Recommendations _________________________________________________________________12 I. Background _____________________________________________________________________13 II. ITBIS Gap Estimates ______________________________________________________________17 III. Further Analysis of the Compliance Gap ____________________________________________27 IV. Integrating Estimates with Operations ______________________________________________33 V. Recommendations _______________________________________________________________37 Boxes 1. Components of the tax gap (summary)__________________________________________________ 82. Actual VAT measurement ___________________________________________________________26 Figures 1. Net ITBIS revenue published by the DGII (2018–2023) _____________________________________9 2. VAT compliance gap (2018–2023) _____________________________________________________9 3. Overall VAT gap, compliance gap, and policy gap (2018–2023) _____________________________10 4. Compliance gap by sector (2018–2023) ________________________________________________10 5. Previous ITBIS compliance gap estimates (2010–2017) and RA-GAP (2018–2023) _____________11 6. Net ITBIS revenue published by the DGII (2018–2023) ____________________________________15 7. C-efficiency for ITBIS: Dominican Republic versus the Americas and the Caribbean (2015–2023) __16 8. C-efficiency for ITBIS: Dominican Republic versus close comparable countries(Average for 2015-2023) ______________________________________________________________16 10. VAT compliance gap by income level _________________________________________________18 11. Assessment gap (2018–2023) ______________________________________________________19 12. Policy gap and compliance gap (2018–2023)___________________________________________20 13. Policy gap by income level _________________________________________________________20 14. Expenditure gap and non-taxable gap (2018–2023) _____________________________________22 15. Overall ITBIS gap, compliance gap, and policy gap (2018–2023) ___________________________23 16. Actual ITBIS and tax gap components (2018–2023) _____________________________________23 17. (1 - Overall ITBIS gap) versus c-efficiency ratio _________________________________________24 18. Impact of ITBIS gap components on c-efficiency (2018–2023) _____________________________2519. ITBIS revenue measures (2018–2023)________________________________________________2720A. Trends in potential ITBIS by sector (2018–2023)_______________________________________2920B. Trends in actual ITBIS by sector (2018–2023) _________________________________________3021. Compliance gap by sector (2018–2023) _______________________________________________3122. Previous ITBIS compliance gap estimates (2010–2017) and RA-GAP (2018–2023) ____________3223. ITBIS adjusted for legal changes and extraordinary payments _____________________________34 Annexes I. Definitions Used for the Tax Gap______________________________________________________ 38II. Risk Indicators____________________________________________________________________ 40III. Negative or Near-Zero Sector Values _________________________________________________ 41 Abbreviations and Acronyms Preface In response to a request from the Director General of the Dominican Republic

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