---
name: do-selective-consumption-tax
description: "Dominican Republic Selective Consumption Tax (ISC) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/do-selective-consumption-tax"
  jurisdiction: "DO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Miguel Lantigua"
  review_status: "current"
---

# Dominican Republic Selective Consumption Tax (ISC)

## Dominican Republic Selective Consumption Tax (ISC)

## 

- **¿La entidad vende, importa, fabrica o presta servicios sujetos a ISC (alcohol, tabaco, telecom, seguros, combustibles)?** — CT arts. 361-365 (hecho generador); CT art. 375 (bienes, mod. Ley 253-12); CT arts. 381-383 (servicios); Reg. 01-18 · Evidencia: Catálogo de productos/servicios, facturas  _([CT arts. 361-365; CT art. 375 (mod. Ley 253-12); CT arts. 381-383; Reg. 01-18](dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf))_
- **¿Se identifican correctamente los bienes/servicios sujetos y las tasas (alcohol 10%, tabaco 20%, telecom 10%, seguros 16%)?** — alcohol 10%, tabaco 20%, telecom 10%, seguros 16% (CT art. 375 (bienes y tasas, Ley 253-12); CT arts. 381-383 (servicios); Reg. 01-18 · Evidencia: Cálculo de ISC, declaración)  _([CT art. 375 (mod. Ley 253-12); CT arts. 381-383; Reg. 01-18](dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf))_
- **¿Se declara y paga el ISC en el formulario y plazo aplicable (día 20; hidrocarburos jueves)?** — CT art. 368 (declaración mensual); CT art. 369 (importaciones); CT arts. 370-374; Reg. 01-18 · Evidencia: Declaración de ISC, comprobantes de pago  _([CT art. 368; CT art. 369; CT arts. 370-374; Reg. 01-18](dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo4.pdf))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `do-selective-consumption-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-selective-consumption-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.