67 lines
2.9 KiB
ReStructuredText
67 lines
2.9 KiB
ReStructuredText
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Accounting Requirements
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=======================
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The Dominican accounting localization provides the accounting templates needed
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to configure a company without changing Tryton's posting or tax calculation
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behaviour.
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Chart of Accounts
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-----------------
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The chart supplies a general-purpose structure for Dominican companies. It
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includes receivable and payable control accounts, inventory and cost accounts,
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property and depreciation accounts, financial instruments, provisions,
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deferred taxes, equity, income, expenses, and closing accounts.
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There is no mandatory general-purpose Dominican account-code catalogue for
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ordinary entities. IFRS prescribes presentation and recognition requirements,
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not account numbers. The supplied codes are therefore localization data
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designed to satisfy Tryton's operational account properties and common IFRS
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presentation classes; they must not be described as an official Dominican
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chart. Regulated entities, including financial institutions, must use their
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sector regulator's chart instead.
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Companies remain responsible for adapting the chart to their sector and
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accounting policies. The localization does not implement measurement,
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valuation, closing, or financial-statement procedures. The provenance and
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review boundary are documented in :doc:`sources`.
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Taxes
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-----
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The module represents Dominican taxes with standard ``account`` models:
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* tax groups classify ITBIS, ISR withholdings, ISC, CDT, legal tips, and other
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taxes;
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* tax templates define rates, accounting accounts, legal notices, and periods
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of validity;
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* tax codes aggregate debit and credit amounts;
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* tax rules select or replace taxes for supported sale and purchase patterns.
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Only rates supported by an identified legal source belong in a newly created
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chart. The unsupported 9% ITBIS templates were removed. The 8% reduced rate
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was transitional for 2013 and was also removed because a new chart does not
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need it. The current reduced 16% rate is limited to the goods enumerated by
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article 345; it is not a generic alternative rate.
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The subject, taxable event, base, accounting treatment and reporting limits of
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the supported taxes are described in :doc:`tax_blueprint`. A standard tax
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rule can select a tax but cannot determine taxpayer registration, industry,
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thresholds or other external facts. Such rules are manual accounting aids,
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not a legal eligibility engine.
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Scope
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-----
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The localization does not manage fiscal receipt numbers, electronic fiscal
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documents, taxpayer registry lookups, invoice document classes, payroll, or
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DGII return files. Those features belong to separate modules and may consume
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the stable account, tax, and tax-code identifiers defined here.
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Optional Accounting Modules
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---------------------------
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The test suite installs the localization together with ``account_asset``,
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``account_deposit``, and ``account_stock_continental`` to detect registration
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and chart-creation incompatibilities with common accounting extensions.
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