Dominican Republic DGII Formulario IR-2 — Declaración Jurada Anual del Impuesto Sobre la Renta de Sociedades (Annual Corporate Income Tax Return)

Fields

• tipoDeclaracion string required

  The kind of return being filed. The workbook's own named cell (`TIPODECLARACION`, cell H8) is a plain, unvalidated entry cell — no enum could be independently confirmed from this legacy `.xls` workbook's own structure (its BIFF8 data-validation records are not exposed by the tooling available in this environment), so no `enum` is imposed here; DGII's standard filing convention (also used across its other Formularios) is typically "ORIGINAL" for a first-time filing or "RECTIFICATIVA" for an amended one.

• sectorEconomico enum required

  The filer's economic sector, selected via the workbook's own macro-driven picker (a VBA UserForm bound to a button captioned "Seleccionar Sector Económico"), which writes an internal token (`Sector1`..`Sector5`) into the named cell `SECTOR_ECONOMICO` (S3) and drives which sector-specific Balance General/Estado de Resultados annex pair the return's own formulas pull from. The five values quoted here are the human-readable labels printed on the form itself (cells AM1:AM5), each mapped 1:1 to an internal `SectorN` token (AN1:AN5) that this document does not itself surface.

  enum: Manufactura, Comercio, Agropecuaria | Hoteles y Afines | Bancos y Financieras | Compañías de Seguros | Instituciones Electricas
• inversionesEnOtrasCompanias enum optional

  Whether the filer holds equity investments in other companies (relevant to the return's own Casilla 4, dividends earned from such investments). The workbook's own named cell (`INVERSIONES`, S8) is a plain, unvalidated entry cell; "SI"/"NO" is DGII's standard convention for this style of yes/no checkbox elsewhere on its forms, not a constraint confirmed from this workbook's own (inaccessible) BIFF8 validation records.

  enum: SI | NO
• rnc string required

  The filer's Registro Nacional del Contribuyente (RNC), DGII's taxpayer-identification number for legal entities. No length/pattern constraint is imposed: this workbook's own cell-level validation rules (if any) are not accessible via the BIFF8 tooling available in this environment.

• razonSocial string required

  The filer's registered legal (corporate) name.

• nombreComercial string optional

  The filer's trade name, if it operates publicly under a name other than its registered Razón Social.

• telefonoDeContacto string optional

  The filer's contact telephone number.

• correoElectronico string optional

  The filer's contact email address.

  pattern
• inicioDeActividad date optional

  The date the filer's economic activity began.

• fiscalYear string required

  The fiscal year this return covers.

• ejercicioComercialDel date required

  Start date of the fiscal (commercial) period this return covers. DGII's four published fiscal-closing dates are 31 December, 31 March, 30 June, or 30 September.

• ejercicioComercialAl date required

  End (closing) date of the fiscal period this return covers.

• ingresos number optional

  Casilla A — total income accrued during the fiscal year. The workbook's own cell (AB18) is a live formula pulling the 'Total de Ingresos' figure from the filer's sector-specific Estado de Resultados annex (out of scope for this version), not a directly-entered value.

  range: 0–∞
• ingresosBrutosSujetosAnticipos number optional

  Casilla B — gross income subject to advance-payment (anticipo) obligations for the following fiscal year. The workbook's own cell (AB19) is a live formula pulling Casilla 22 of the out-of-scope Anexo E.

  range: 0–∞
• beneficioPerdidaNetaAntesImpuesto number optional

  Casilla 1 — net profit or loss before tax for the fiscal year (may be negative — a loss). The workbook's own cell (AB20) is a live formula pulling Casilla 14 of the out-of-scope Anexo B (Estado de Resultados).

• ajustesPositivos number optional

  Casilla 2 — total positive fiscal adjustments for the fiscal year. The workbook's own cell (U21) is a live formula (a named range `AJUSTESPOSITIVOS_ANEXOG`) pulling Casilla 1 of the out-of-scope Anexo G (Ajustes Fiscales).

  range: 0–∞
• exencionLeyIncentivos number optional

  Casilla 3 — the amount exempted under an incentive law the filer is registered under and authorized for by DGII. The workbook's own cell (U22) carries no formula and is left blank in the template — a directly taxpayer-entered figure.

  range: 0–∞
• dividendosGanadosOtrasCompanias number optional

  Casilla 4 — dividends received from the distribution of profits by other companies in which the filer holds equity investments. DGII's own instructivo describes this line with direct-entry phrasing ("Colocar en esta casilla..."), but the workbook's own cell (U23) carries a live sector-conditional formula pulling from the filer's sector-specific out-of-scope Anexo B — a disclosed inconsistency between the instructivo's prose and the workbook's own structure, not resolved either way by this document.

  range: 0–∞
• ajustesNegativos number optional

  Casilla 5 — total negative fiscal adjustments for the fiscal year, reported as a positive magnitude (subtracted by Casilla 6's own formula). The workbook's own cell (U24) is a live formula (a named range `AJUSTESNEGATIVOS_ANEXOG`) pulling Casilla 2 of the out-of-scope Anexo G.

  range: 0–∞
• totalAjustesFiscales number optional

  Casilla 6 — net total fiscal adjustments (Casillas 2-3-4-5; may be negative). The workbook's own cell (AB25) is a live formula: `+U21-U22-U23-U24`.

• rentaNetaImponibleAntesPerdida number optional

  Casilla 7 — taxable net income (or fiscal loss — the section's own header reads "Determinación de la Renta Neta Imponible O Pérdida Fiscal") before applying prior-year losses or Ley 392-07 relief. The workbook's own cell (AB26) is a live formula: `+AB20+AB25` (Casilla 1 plus Casilla 6).

• perdidasAnosAnterioresCompensadas number optional

  Casilla 8 — prior-year fiscal losses carried forward and offset in the current period. The workbook's own cell (AB27) is a live formula (a named range `TotalColumnaK_E`) pulling the total of column (k) of the out-of-scope Anexo E.

  range: 0–∞
• rentaNetaImponibleDespuesPerdida number optional

  Casilla 9 — taxable net income after offsetting prior-year losses, before Ley 392-07 relief (may be negative). The workbook's own cell (AB28) is a live formula: `AB26-AB27` (Casilla 7 minus Casilla 8).

• deduccionPorInversion number optional

  Casilla 10 — the amount deducted when the filer is registered under Ley No. 392-07 (Competitividad e Innovación Industrial). The workbook's own cell (AB29) carries no formula and is left blank in the template — a directly taxpayer-entered figure.

  range: 0–∞
• rentaNetaImponibleFinal number optional

  Casilla 11 — final taxable net income the 27% tax rate is applied to (Casilla 12 only applies the rate when this figure is positive; the workbook's own formula for Casilla 12 explicitly guards against a negative or zero value here). The workbook's own cell (AB30) is a live formula: `AB28-AB29` (Casilla 9 minus Casilla 10).

• impuestoLiquidado number optional

  Casilla 12 — the settled tax liability, 27% of Casilla 11 (or zero, if Casilla 11 is not positive). The workbook's own cell (AB31) is a live formula: `IF(AB30>0,(AB30)*0.27,0)`.

  range: 0–∞
• anticiposPagados number optional

  Casilla 13 — total advance (anticipo) tax payments made during the fiscal year. Directly taxpayer-entered (the workbook's own cell, T32, carries no formula and is left blank in the template).

  range: 0–∞
• retencionesEntidadesEstado number optional

  Casilla 14 — withholdings from sales of goods or services rendered to State entities (per Formato de Envío 623). Directly taxpayer-entered (cell T33 is blank in the template).

  range: 0–∞
• creditoPorInversion number optional

  Casilla 15 — investment tax credit under Article 34 of Ley No. 108-10 (the Cinema/Film law). Directly taxpayer-entered (cell T34 is blank in the template).

  range: 0–∞
• creditoEnergiaRenovable number optional

  Casilla 16 — renewable-energy investment tax credit approved by DGII under Ley 57-07. Directly taxpayer-entered (cell T35 is blank in the template).

  range: 0–∞
• creditoRetencionesInteresBancario number optional

  Casilla 17 — tax credit for withholdings on bank interest. Directly taxpayer-entered (cell T36 is blank in the template).

  range: 0–∞
• creditoRetencionesGananciaCapital number optional

  Casilla 18 — tax credit equal to 1% of capital gains, per Article I of Norma 07-1. Directly taxpayer-entered (cell T37 is blank in the template).

  range: 0–∞
• creditoImpuestosExterior number optional

  Casilla 19 — tax credit for taxes paid abroad. Directly taxpayer-entered (cell T38 is blank in the template).

  range: 0–∞
• creditoFiscal number optional

  Casilla 20 — tax credit under Article 39 of Ley 108-10 and Ley No. 253-12. Directly taxpayer-entered (cell T39 is blank in the template).

  range: 0–∞
• compensacionesAutorizadasOtrosPagos number optional

  Casilla 21 — credits from compensations authorized by DGII and other prior payments. Directly taxpayer-entered (cell T40 is blank in the template).

  range: 0–∞
• saldoFavorEjercicioAnteriorNoCompensado number optional

  Casilla 22 — uncompensated credit balance carried forward from the prior fiscal year. Directly taxpayer-entered (cell T41 is blank in the template).

  range: 0–∞
• diferenciaAPagar number optional

  Casilla 23 — the net amount owed (Casillas 12-13-14-15-16-17-18-19-20-21-22, only when the result is positive). The workbook's own cell (AB42) is a live formula clamping to zero when the result would be negative.

  range: 0–∞
• saldoAFavor number optional

  Casilla 24 — the credit balance in the filer's favor (the same 12-through-22 subtraction chain as Casilla 23, only when the result is negative; reported here as a positive magnitude). The workbook's own cell (AB43) is a live formula clamping to zero otherwise.

  range: 0–∞
• moraPorDeclaracionTardia number optional

  Casilla 25 — the surcharge for a late return: 10% of Casilla 23 for the first month or fraction thereof, plus 4% per additional month or fraction thereof (Art. 252, Código Tributario). The workbook's own cell (AB48/T44 area) is a live formula multiplying Casilla 23 by a separately, manually-applied percentage rate cell (not itself a distinctly labeled casilla).

  range: 0–∞
• moraEnPagosAnticipos number optional

  Casilla 26 — the surcharge on unpaid monthly anticipo installments, computed on the same 10%/4% basis as Casilla 25. Directly taxpayer-entered (cell T45 is blank in the template).

  range: 0–∞
• totalRecargos number optional

  Casilla 27 — total surcharges (Casillas 25+26). The workbook's own cell (AB46) is a live formula: `T44+T45`.

  range: 0–∞
• sanciones number optional

  Casilla 28 — penalties for a tax infraction sanctioned by DGII. Directly taxpayer-entered (cell AB47 is blank in the template).

  range: 0–∞
• interesIndemnizatorioDeclaracionTardia number optional

  Casilla 29 — compensatory interest for a late return, an accumulating 1.10% per month or fraction thereof applied to Casilla 23 (Art. 27, Código Tributario). The workbook's own cell (AB48) is a live formula multiplying Casilla 23 by a separately, manually-applied percentage rate cell (not itself a distinctly labeled casilla).

  range: 0–∞
• interesIndemnizatorioAnticipos number optional

  Casilla 30 — compensatory interest on unpaid monthly anticipo installments, computed on the same 1.10%-per-month basis as Casilla 29. Directly taxpayer-entered (cell AB49 is blank in the template).

  range: 0–∞
• totalAPagar number optional

  Casilla 31 — total amount due (Casillas 23+27+28+29+30). The workbook's own cell (AB50) is a live formula clamping to zero if the sum would be negative.

  range: 0–∞
• saldoACompensarActivoAnticipo number optional

  Casilla 32 — credit balance to be applied against the Impuesto a los Activos (asset tax) or future anticipos. Directly taxpayer-entered (cell AB51 is blank in the template).

  range: 0–∞
• nuevoSaldoAFavor number optional

  Casilla 33 — new credit balance in the filer's favor (Casillas 24-27-29-30, only when the result is negative; reported here as a positive magnitude — if positive, it instead represents an additional amount to pay). The workbook's own cell (AB52) is a live formula.

  range: 0–∞
• declarantName string required

  Name of the person making the sworn verification declaration on the filer's behalf.

• declarantCapacity string required

  The declarant's title/capacity at the filer (e.g. Presidente, Gerente General, Apoderado). Open text — no fixed enum is printed on or confirmed from the source for this blank.

• declarationDate date required

  Date the declarant signs the sworn declaration.

• representativeLastName string optional

  Last name(s) of the third party the filer authorizes to represent it before DGII in presenting and processing this return, if any. Only applicable when the optional Section V authorization is used.

• representativeFirstName string optional

  First name(s) of the authorized representative, if any.

• representativeCedula string optional

  National identity document (cédula) number of the authorized representative, if any.