Tax figures still unverified or uninvestigated

Open items recorded in the dossier: the exact IGSS contribution base (are the Bono 14 and the aguinaldo subject to it?); the exact articles for the capital gains rate (10%); the quarterly income tax payment options under the profits regime (partial closing vs estimated taxable income of 8%, Article 38); a country-by-country list of signed but unratified treaties; the DAI by chapter or product (SIECA); CAFTA-DR staging and duty-free lines for US origin; the exact tax benefits of the ZDEEP zones; checking the MINECO compilation of 65-89 against the 19-2016 and 6-2021 reforms; private free-zone rates (not public); the current Small Taxpayer ceiling (Q477,112.50, commercial source); and the vehicle circulation tax rates (Decree 70-94). Resolved in the 19 Aug 2026 audit: the ISO exemption for 29-89/65-89 (Article 4(d)) and the mechanics of the ISO base (Article 7).

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.