Classify foreign ISR withholdings separately

Assign payments to non-residents to the dedicated ISREXT group in both localization datasets and tax rules. Add regression checks for national and foreign ISR groups.

ir.py

@@ -2,11 +2,9 @@
 # this repository contains the full copyright notices and license terms.
 
 from sql import Table
-
 from trytond.pool import PoolMeta
 from trytond.transaction import Transaction
 
-
 LEGACY_OBSOLETE_IDS = {
     'do_tax_itbis_8_compra', 'do_tax_itbis_8_venta',
     'do_tax_itbis_9_compra', 'do_tax_itbis_9_venta',

tax_do_en.xml

@@ -292,7 +292,7 @@
       <field name="description">Foreign ISR Withholding 27%</field>
       <field name="type">percentage</field>
       <field name="rate" eval="Decimal('-27')/100" />
-      <field name="group" ref="do_tax_group_isr_en" />
+      <field name="group" ref="do_tax_group_isr_ext_en" />
       <field name="account" ref="do_account_root_en" />
       <field name="invoice_account" ref="do_account_21020701_en" />
       <field name="credit_note_account" ref="do_account_21020701_en" />
@@ -303,7 +303,7 @@
       <field name="description">Foreign ISR Withholding 10%</field>
       <field name="type">percentage</field>
       <field name="rate" eval="Decimal('-10')/100" />
-      <field name="group" ref="do_tax_group_isr_en" />
+      <field name="group" ref="do_tax_group_isr_ext_en" />
       <field name="account" ref="do_account_root_en" />
       <field name="invoice_account" ref="do_account_21020702_en" />
       <field name="credit_note_account" ref="do_account_21020702_en" />

tax_do_es_419.xml

@@ -283,7 +283,7 @@
       <field name="description">Retención ISR Exterior 27%</field>
       <field name="type">percentage</field>
       <field name="rate" eval="Decimal('-27')/100" />
-      <field name="group" ref="do_tax_group_isr_es_419" />
+      <field name="group" ref="do_tax_group_isr_ext_es_419" />
       <field name="account" ref="do_account_root_es_419" />
       <field name="invoice_account" ref="do_account_21020701_es_419" />
       <field name="credit_note_account" ref="do_account_21020701_es_419" />
@@ -294,7 +294,7 @@
       <field name="description">Retención ISR Exterior 10%</field>
       <field name="type">percentage</field>
       <field name="rate" eval="Decimal('-10')/100" />
-      <field name="group" ref="do_tax_group_isr_es_419" />
+      <field name="group" ref="do_tax_group_isr_ext_es_419" />
       <field name="account" ref="do_account_root_es_419" />
       <field name="invoice_account" ref="do_account_21020702_es_419" />
       <field name="credit_note_account" ref="do_account_21020702_es_419" />

tax_rule_do_en.xml

@@ -63,7 +63,7 @@
     </record>
     <record id="do_trline_supp_ext_isr27_en" model="account.tax.rule.line.template">
       <field name="rule" ref="do_tax_rule_supplier_ext_en"/>
-      <field name="group" ref="do_tax_group_isr_en"/>
+      <field name="group" ref="do_tax_group_isr_ext_en"/>
       <field name="tax" ref="do_tax_ret_isr_ext_27_en"/>
       <field name="sequence" eval="10"/>
     </record>

tax_rule_do_es_419.xml

@@ -52,7 +52,7 @@
     </record>
     <record id="do_trline_supp_ext_isr27_es_419" model="account.tax.rule.line.template">
       <field name="rule" ref="do_tax_rule_supplier_ext_es_419" />
-      <field name="group" ref="do_tax_group_isr_es_419" />
+      <field name="group" ref="do_tax_group_isr_ext_es_419" />
       <field name="tax" ref="do_tax_ret_isr_ext_27_es_419" />
       <field name="sequence" eval="10" />
     </record>

tests/__init__.py

@@ -1 +0,0 @@
-

tests/test_module.py

@@ -1,5 +1,5 @@
-import unittest
 import datetime
+import unittest
 from collections import Counter
 from configparser import ConfigParser
 from decimal import Decimal
@@ -75,15 +75,18 @@ IFRS_ACCOUNT_TYPE_AUDIT = {
 IFRS_POLICY_COVERAGE = {
     'NIC 1': {'11', '12', '21', '23', '3106', '7101', '7102'},
     'NIC 2': {'1103', '110305', '5101', '5106'},
-    'NIIF 9': {'110205', '110701', '110702', '110703', '120701',
+    'NIIF 9': {
-        '120702', '120703', '4208', '6206', '310604'},
+        '110205', '110701', '110702', '110703', '120701', '120702',
+        '120703', '4208', '6206', '310604'},
     'NIIF 15': {'110601', '210501', '4101', '4102', '4103', '4104'},
-    'NIIF 16': {'120501', '120591', '120592', '230201', '230202',
+    'NIIF 16': {
-        '6112', '6203'},
+        '120501', '120591', '120592', '230201', '230202', '6112',
+        '6203'},
     'NIC 12': {'120601', '230301', '6301', '6302', '6303'},
     'NIC 16': {'120101', '120191', '120192', '6110', '6116'},
-    'NIC 36': {'111002', '120192', '120292', '120392', '120592',
+    'NIC 36': {
-        '120892', '120992', '6116', '6117', '4206'},
+        '111002', '120192', '120292', '120392', '120592', '120892',
+        '120992', '6116', '6117', '4206'},
     'NIC 37': {'220101', '230401', '6118', '4207'},
     'NIC 38': {'120901', '120991', '120992', '6111', '6117'},
     'NIC 40': {'120801', '120891', '120892', '4209', '6207'},
@@ -198,7 +201,8 @@ class AccountDoTestCase(ModuleTestCase):
             template_id = ModelData.get_id(
                 'account_do', 'do_account_root_es_419')
         except KeyError:
-            self.skipTest('The es_419 chart is loaded only for es_419 databases')
+            self.skipTest(
+                'The es_419 chart is loaded only for es_419 databases')
         template = AccountTemplate(template_id)
 
         session_id, _start, _end = CreateChart.create()
@@ -358,12 +362,14 @@ class AccountDoTestCase(ModuleTestCase):
                     ], limit=1))
         self.assertTrue(Tax.search([
                     ('company', '=', company.id),
-                    ('description', '=', 'ITBIS Withholding Large Taxpayer 30%'),
+                    ('description', '=',
+                        'ITBIS Withholding Large Taxpayer 30%'),
                     ('rate', '=', Decimal('-0.054')),
                     ], limit=1))
         self.assertTrue(Tax.search([
                     ('company', '=', company.id),
-                    ('description', '=', 'ITBIS Withholding Informal Supplier 75%'),
+                    ('description', '=',
+                        'ITBIS Withholding Informal Supplier 75%'),
                     ('rate', '=', Decimal('-0.135')),
                     ], limit=1))
         check_015, = Tax.search([
@@ -434,7 +440,8 @@ class SpanishAccountDoTestCase(ModuleTestCase):
     language = 'es_419'
 
     test_spanish_chart_creates_spanish_accounts_and_taxes = (
-        AccountDoTestCase.test_spanish_chart_creates_spanish_accounts_and_taxes)
+        AccountDoTestCase
+        .test_spanish_chart_creates_spanish_accounts_and_taxes)
 
     @with_transaction()
     def test_migrate_pre_language_identifiers(self):
@@ -609,7 +616,8 @@ class AccountDoUnitTestCase(unittest.TestCase):
                 with self.subTest(filename=filename):
                     self.assertTrue(root.findall('data'))
                     self.assertEqual(
-                        {data.get('language') for data in root.findall('data')},
+                        {data.get('language')
+                            for data in root.findall('data')},
                         {language})
 
     def test_english_accounting_terminology_is_consistent(self):
@@ -710,7 +718,8 @@ class AccountDoUnitTestCase(unittest.TestCase):
                     ref = field.get('ref')
                     if ref and '.' not in ref and ref not in ids:
                         missing.append(
-                            (filename, record.get('id'), field.get('name'), ref))
+                            (filename, record.get('id'),
+                                field.get('name'), ref))
         self.assertEqual(missing, [])
 
     def test_chart_template_codes_are_unique(self):
@@ -804,12 +813,14 @@ class AccountDoUnitTestCase(unittest.TestCase):
             for _, record_id, _, _ in _iter_xml_records(
                 'tax_do_en.xml', 'tax_code_do_en.xml')
             }
-        self.assertFalse([record_id for record_id in ids if 'otros' in record_id])
+        self.assertFalse([
+                record_id for record_id in ids if 'otros' in record_id])
 
     def test_tax_templates_are_complete(self):
         taxes = {
             record_id: values
-            for _, record_id, model, values in _iter_xml_records('tax_do_en.xml')
+            for _, record_id, model, values
+            in _iter_xml_records('tax_do_en.xml')
             if model == 'account.tax.template'
             }
         accounts = {
@@ -853,6 +864,16 @@ class AccountDoUnitTestCase(unittest.TestCase):
         self.assertIn(
             "Decimal('10')/100",
             taxes['do_tax_isc_bebidas_alc']['rate'])
+        self.assertEqual(
+            taxes['do_tax_ret_isr_hon_5']['group'], 'do_tax_group_isr')
+        self.assertEqual(
+            taxes['do_tax_ret_isr_serv_10']['group'], 'do_tax_group_isr')
+        self.assertEqual(
+            taxes['do_tax_ret_isr_ext_27']['group'],
+            'do_tax_group_isr_ext')
+        self.assertEqual(
+            taxes['do_tax_ret_isr_ext_10']['group'],
+            'do_tax_group_isr_ext')
         self.assertEqual(
             taxes['do_tax_ret_isr_bovine_1']['start_date'],
             'datetime.date(2025, 6, 20)')
@@ -967,6 +988,9 @@ class AccountDoUnitTestCase(unittest.TestCase):
             if model == 'account.tax.rule.line.template'
             }
         self.assertIn('do_tax_rule_bank_check_transfer', rules)
+        self.assertEqual(
+            lines['do_trline_supp_ext_isr27']['group'],
+            'do_tax_group_isr_ext')
         self.assertEqual(
             lines['do_trline_bank_check_transfer_015']['origin_tax'],
             'do_tax_cheques_015')
@@ -986,4 +1010,5 @@ class AccountDoUnitTestCase(unittest.TestCase):
             lines['do_trline_bank_check_transfer_020']['start_date'],
             'datetime.date(2026, 7, 3)')
 
+
 del ModuleTestCase