X
COVID-19: Resource Center. Stay Informed with Updated Information and Support.
Discover more
Fundeu

Category: News

Guzmán Ariza Publishes the Third Edition of his Book on the Default Procedure in Civil and Commercial Matters

Lawyer and author Fabio J. Guzmán Ariza, president of the firm Guzmán Ariza, Attorneys at Law, has just published the third edition of his book “Procedures in Civil and Commercial Matters after the Reforms of Law 845 of 1978″, in celebration of 42 years since the law was decreed, on July 15, 1978.

This title, which is part of the Monografías de Editora Judicial Collection, was first published in 1981, reprinted in 1996 with a second edition published in 2010. This book is a classic of the Dominican legal bibliography, whose content has been updated and expanded to include the jurisprudence and doctrine of the last decade.

As a result of an extensive research, its content examines, critically and interpretively, the default procedure as modified by Law 845 of 1978 and, especially, those aspects that lend themselves to contradictory interpretations.

The author assumes that the default procedure constitutes a guarantee established by law for the benefit of the litigator who has not been heard in court. In addition, it deepens in the modes of protection available: the special procedure before the court, the particular requirements of the judgments issued in default and the appeal for opposition.

Fabio J. Guzmán Ariza is a lawyer, author, editor, and linguist. He currently manages the law firm Guzmán Ariza, is a member of the Dominican Academy of Language and is also editor of the Gaceta Judicial magazine and president of its editorial board.

He is author or co-author of the language of the Dominican Constitution; Models for SRL and EIRL; Directory of civil, commercial and real estate jurisprudence of the Dominican Republic; Real Estate Registry Law No. 108-05, with its modifications, regulations and complementary norms, settled and indexed; and the Dictionary of Dominican Spanish, among others.

President Danilo Medina Declares a National State of Emergency and Establishes a Curfew Applicable to the Entire Dominican Territory

President Danilo Medina decreed on July 20th, 2020 a national state of emergency for a period of 45 days effective Monday, July 20th and the daily curfew has been set for a period of 20 days, as follows:

  • Daily curfew has been set from Monday through Friday, from 7:00 p. m. to 5:00 a. m., and Saturdays and Sundays from 5:00 p. m. to 5:00 a. m. in the following provinces:
  1. Santo Domingo.
  2. Distrito Nacional.
  3. Santiago.
  4. San Cristóbal.
  5. La Vega.
  6. Puerto Plata.
  7. Duarte.
  8. San Pedro de Macorís.
  9. La Romana.
  10. San Juan de la Maguana.
  11. La Altagracia.
  12. Azua.
  13. Monseñor Nouel.
  14. Sánchez Ramírez.
  15. María Trinidad Sánchez.
  • Daily curfew has been set from Monday through Sunday, from 8:00 p. m. to 5:00 a. m. in the following provinces:
  1. Espaillat.
  2. Peravia.
  3. Barahona.
  4. Monte Plata.
  5. Valverde.
  6. Hermanas Mirabal.
  7. Monte Cristi.
  8. Samaná.
  9. Bahoruco.
  10. Hato Mayor.
  11. El Seibo.
  12. Dajabón.
  13. Santiago Rodríguez.
  14. San José de Ocoa.
  15. Elías Piña.
  16. Independencia.
  17. Pedernales.

Tax Office Extends Relief Measures for the Filing and Payment of Income Tax (ISR) and the Simplified Taxation Regime (RST)

1. Deadlines for submission and payment of the following tax obligations are extended until 7/29/2020:

  • Corporate Entities Income Tax (IR-2).
  • Corporate Asset Tax’s first installment with a closing date of December 31.
  • Related-Party Transfer Pricing Affidavit (DIOR) with a closing date of December 31.
  • Individual Persons and Undivided Estate Income Tax (IR-1).
  • Income Tax Affidavit for natural persons with sole proprietorships.
  • 1st installment on assets tax for natural persons with sole proprietorships.
  • Information affidavit for nonprofit institutions with a closing date of December 31.
  • Affidavit and payment of the 1st installment for taxpayers under the Simplified Taxation Regime (RST), in all of its forms.

2. Taxpayers, including corporate entities or individuals with sole proprietorships, are exempt from payment of Income Tax advances for the June 2020 fiscal period, with due date 7/15/2020. This provision does not apply for large taxpayers who remain operating.

3. Taxpayers with December tax year closings who have not yet filed the IR-2 affidavit will be required to pay the previous month’s advance, regardless of any partial reductions that may have been authorized.

Virtual Launch of the “Pan-Hispanic Dictionary of Legal Spanish” (“DPEJ”)

We are honored to share with you the virtual launch event for the online edition of the “Pan-Hispanic Dictionary of Legal Spanish” (“DPEJ”). The event took place on Thursday, July 2, 2020 with the participation of many prominent people involved in this project, including Pedro Sánchez, president of the Government of Spain; Santiago Muñoz Machado, director of the Royal Spanish Academy and president of ASALE, also director of this publication, and Carlos Lesmes, president of the Supreme Court and of the General Council of the Judicial Power of Spain, among others.

Don Fabio J. Guzmán Ariza, president of the law firm Guzmán Ariza [minute 36:22 of the video], was also in attendance, to say a few words as member of the Dominican Academy of Language, and of whom Don Santiago Muñoz Machado expressed this kind words: «all my affection and admiration for his great linguistic culture. He issues a newsletter every afternoon and every day about the good use of Spanish in the world of law, mainly, but also of the language in general».

You can also watch a short version of the event, including the speech of don Fabio Guzmán Ariza, in the next video.

You can access the online dictionary at https://dpej.rae.es/

FASE and Pa’ Ti Programs Updates

FASE Program Extension

  • The FASE program will be extended to cover the month of June.
  • Starting June 1st, companies will be allowed to have both furloughed workers under the FASE 1 program and workers on active employment contracts under the FASE 2 program.
  • Employees belonging to the following sectors will now be allowed to benefit from the FASE program: media, restaurants, ice cream shops, dental and aesthetic centers, private security companies, veterinary and universities, among others.

New Financial Support Program for Independent Workers (Pa’ Ti)

  • Pa’ Ti is a program aimed at workers in independent businesses who have not been able to operate due to social distancing measures. Those workers will be located through a database and will receive a monthly aid of RD$5,000 wired directly to their bank accounts.
  • Self-employed workers who are benefiting from any other government programs will not be allowed to benefit from the Pa’ Ti program.

President Danilo Medina Issues Decree Amending the FASE Program

Decree 184-20 modifies the FASE program:

1. Starting June 1st, employers will be allowed to have a part of their workforce benefit from FASE 1 (furloughed workers) and another part of their workers under FASE 2 (those kept on payroll), which was prohibited under the initial decree. A worker may only benefit from one of these two FASE categories at any given time.

2. Workers from colleges who continue to operate with the authorization of the Ministry of Labor may benefit from the FASE program.

3. Workers from the following sectors will now be allowed to benefit from the FASE program:

  • Dental centers.
  • Psychological centers.
  • Ice cream shops.
  • Restaurants.
  • Private clinical laboratories.
  • Dermatologist centers.
  • Plastic surgery centers.
  • Media.
  • Hair transplant centers.
  • Private security companies.
  • Non-profit organizations that already receive transfers from the central government.
  • Veterinaries.

4. Starting June 1st, FASE will be in force for a maximum period of 30 days and will be reviewed at the end of this period.

President Danilo Medina Extends State of Emergency and Curfew

By decree 188-20 President Danilo Medina, decreed on June 1st, 2020 the extension of the national State of Emergency for an additional 12 days applicable to the entire Dominican territory, effective from today June 2nd until June 13th. All social distancing measures in force during the past State of Emergency period will remain in force and the daily curfew has been set from Monday through Saturday, from 7:00 p. m. to 5:00 a. m., and Sundays from 5:00 p. m. to 5:00 a. m.

DGII Exempts the Corporate Asset’s Tax Installment on Micro and Small Enterprises

The Dominican Tax Office (DGII) granted an exemption to micro and small enterprises on their Corporate Assets tax installment and extends the filing and payment of income tax (ISR) for legal and natural persons, undivided estate and taxpayers under the Simplified Taxation Regime (RST) from May 29th until June 29th, 2020. Companies that have not declared income will not be able to benefit from this exemption.

Likewise, the exemption on the payment of the tax advance with due date of June 15th is maintained. This measure is limited to businesses with income up to RD$58,314,600 filed in the total income box of the Income Tax Return affidavit (IR-2) for the 2019 fiscal period.

Taxpayers with the obligation to pay Corporate Assets tax at the end of December 31st may pay in three equal and consecutive payment installments in the quarter of June – August 2020. These installments will not be subject to interest or surcharges and will be generated automatically at the time of filing