Unconstitutionality action against the DGII for suspension of the RNC
Journalist José Peguero and tax law specialist lawyer Pablita Cabrera Martínez have filed a direct action of unconstitutionality before the Constitutional Court. The appeal seeks to challenge Article 24 of General Rule number 04-2021 regarding the National Taxpayer Registry (RNC), subsequently modified by General Rule number 04-2023, issued by the General Directorate of Internal Taxes (DGII).
The controversy centers on the figure of the “Suspended Status,” a mechanism used by the tax administration to disable the RNC of those taxpayers who fail to file returns or comply with their payments within the established deadlines. According to the plaintiffs, this measure entails restrictive effects that compromise the economic and administrative operations of both individuals and legal entities.
Legal arguments and violated principles
The applicants argue that the challenged provision contravenes fundamental pillars of the Dominican legal system. Among the principles pointed out as violated are:
- Constitutional supremacy and normative hierarchy.
- Statutory reservation and the principle of legality.
- The right to freedom of enterprise.
- Due process and proportionality in public administration.
- Guiding principles of the tax regime.
The suspension of the National Taxpayer Registry constitutes an unnecessary and disproportionate measure that limits the normal development of economic activities, as there are already sufficient legal mechanisms for the oversight and collection of tax credits.
José Peguero and Pablita Cabrera Martínez
Impact on economic activity
According to the filed petition, the blocking of the RNC prevents taxpayers from carrying out essential procedures before the DGII and limits the regular use of fiscal vouchers, which are indispensable tools for commercial activity. The plaintiffs argue that, although the tax authority has the power to manage obligations, these should not translate into restrictions that lack a robust legal basis or that ignore the criteria of reasonableness established by the Constitutional Court in previous precedents.
Given this situation, Peguero and Cabrera Martínez formally request the Constitutional Court to declare the regulation non-compliant with the Magna Carta, seeking its nullity and removal from the legal system. This case reopens the debate on the limits of the tax administration and how far the regulation of taxpayers can go without affecting the free exercise of business activity in the country.
