Have a look at Ley 11-92 of May 31, 1992, commonly known as
the Tax Code (Código Tributario)
All income derived from work or business activities in the DR is taxable, no matter if the person is a Dominican, a resident foreigner, or a non-resident foreigner. Income derived from work done outside of the DR by Dominicans or resident foreigners, is not taxable in the DR. Income from financial sources abroad such as stocks and bonds or certificates of deposit is technically taxable in the DR (article 269) and becomes payable three years after obtaining residency but is rarely enforced due to the difficulty of finding out exactly what investments foreign residents have abroad. Pensions and Social Security benefits are exempt from this taxation. 182 days per year of living in the DR constitutes residence.
Downloadable from DGII website
http://www.dgii.gov.do/legislacion/C...s/TituloII.pdf
http://www.dgii.gov.do/legislacion/C...ts/TituloI.pdf
Dr. Guzman will know of any recent changes to this.