But that [tax exemption] remains the case, even if the income must be remitted in a year posterior to the year of earning.
Honestly I have given thought to this quite a while ago, and speculated that the tax reform was on the books when the LTR was being implemented, remember it was launched in September 2022 just one year before the first "Remittance tax". Government departments can mull over reform for years, waiting for a political opportunity to implement it. It isn't always the clueless politician who is in the driving seat. So in this case RD 743 was only needed to "grandfather" the old taxation rules on remittance.