The Directorate General of Internal Taxes is the institution that is responsible for the administration and / or collection of the main internal taxes and fees in the Dominican Republic.

The DGII arises with the enactment of Law 166-97, on July 27, 1997 that merges the former General Directorates of Internal Revenue and Income Tax. On July 19, 2006, Law No. 227-06 was enacted, granting legal personality and functional, budgetary, administrative, technical and own patrimony to the General Directorate of Internal Taxes.