<ul><li><a href=https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/11-92.pdf target=_blank>Tax code(Ley 11-92 Codigo Tributario, Last reform 09 november 2012, Article 56)</a></li></ul>