Dominican Income Tax Payroll Withholding

[HOWMAR]

My questions concern withholding of Dominican Income Tax from payroll. The current amount exempt from Income tax is RD$ 290,243.01 for the year 2007. The tax department calculator uses $24,186.92/month as exempt from Income Tax.
In cases where the employees do not earn the same amounts throughout the year, are they required to pay income tax in the months where their income exceed RD$ 24, 186.92 but their annual income will fall below RD$ 290,243.01.
My second question is income calculated for the dates on which it is earned or the dates it is paid.

[Fabio J. Guzman]

Howmar, refer to Articles 64 and 65 of the Regulations to the Tax Code (Reglamento No. 139-98).

Taxes are due when the salary is paid or when it is ready to be received by the beneficiary (Art. 64).

Withholding is based on the monthly salary (Art. 65).