We have noticed the debate regarding the tax exemption on express shipments valued at less than two hundred dollars. We heard the ONEC asking for the regularization and formalization of Decree 402-5, which exempts express shipments from taxes.
This claim reminds us that tax exemptions have been granted through decrees, which contrasts with Article 244 of the Constitution, which states that “individuals can only acquire, through concessions authorized by law or contracts approved by the National Congress, the right to benefit... from exemptions, exemptions, reductions, or limitations of taxes... that affect certain works or enterprises aimed at attracting new capital investment to promote the national economy or for any other purpose of social interest...”.
From a simple reading of this text, it is clear that exemptions can only come from concessions authorized by law with specific objectives and from contracts approved by the National Congress. It is also known that when these exemptions are of a general nature, they must be established by the Congress through a law.
According to this constitutional provision, the Executive Branch only has the authority to oversee exemption requests and, if the requirements established by law are met, approve them.
It doesn't matter that decree 402-5 was issued in compliance with an international agreement like DR-CAFTA; the irregularity of its existence still needs to be addressed. Article 4 of the Constitution establishes the non-delegation of powers regarding the branches of government, and as we have pointed out, establishing exemptions is a power of the National Congress.
Exemptions are not bad, but complying with the law is essential.