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Merge complete Dominican localization into 8.0

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This commit is contained in:
José Arturo García
2026-08-08 20:56:32 -04:00
parent 71fdabefcf
commit 59b4f0e53d
13 changed files with 2639 additions and 180 deletions
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IMPUESTOS_RD.md
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@@ -11,16 +11,17 @@ Aplica la legislación tributaria vigente de la República Dominicana (Ley 11-92
1. [ITBIS — Impuesto sobre Transferencias de Bienes Industrializados y Servicios](#itbis)
- [ITBIS 18% Ventas](#itbis-18-ventas)
- [ITBIS 16% Ventas (Histórico)](#itbis-16-ventas)
- [ITBIS 16% Ventas — Tasa Especial](#itbis-16-ventas)
- [ITBIS 18% Compras / Crédito Fiscal](#itbis-18-compras)
- [ITBIS 16% Compras / Crédito Fiscal (Histórico)](#itbis-16-compras)
- [ITBIS 16% Compras / Crédito Fiscal — Tasa Especial](#itbis-16-compras)
- [ITBIS 8% Ventas — Tasa Reducida](#itbis-8-ventas)
- [ITBIS 8% Compras — Tasa Reducida / Crédito Fiscal](#itbis-8-compras)
- [ITBIS Exento](#itbis-exento)
- [ITBIS Tasa Cero — Exportaciones y Zona Franca](#itbis-tasa-cero)
- [Retención ITBIS 30% — Gran Contribuyente](#retencion-itbis-30)
- [Retención ITBIS 2% — Adquirencias (NG 06-23)](#retencion-itbis-2-adquirencias)
- [Retención ITBIS 100% — Proveedor Informal (B11/E41)](#retencion-itbis-100-proveedor-informal)
- [Retención ITBIS 100% — Servicios Gravados](#retencion-itbis-100-servicios)
- [Retención ITBIS 75% — Proveedor Informal Bienes (B11/E41)](#retencion-itbis-75-proveedor-informal)
2. [ISR — Retenciones en la Fuente](#isr-retenciones)
- [Retención ISR 5% — Honorarios Personas Jurídicas](#retencion-isr-5-personas-juridicas)
- [Retención ISR 10% — Honorarios Personas Físicas](#retencion-isr-10-personas-fisicas)
@@ -96,8 +97,9 @@ o preste servicios gravados, independientemente de su tamaño o régimen fiscal.
- Importaciones de bienes (liquidadas en Aduana, administradas por DGA)
- Prestación o locación de servicios en territorio dominicano
**Nota sobre la tasa 16%:** La Ley 253-12 condicionó la reducción a 16% al logro de una presión
tributaria de 3.25% del PIB, condición que nunca se cumplió. La tasa vigente es 18%.
**Nota sobre la tasa 16%:** Esta localización conserva plantillas de 16% y 8% como tasas
especiales para los casos en que la normativa, el producto, el período o una autorización fiscal
lo requieran. No se marcan como inactivas.
---
@@ -107,20 +109,13 @@ tributaria de 3.25% del PIB, condición que nunca se cumplió. La tasa vigente e
|---|---|
| ID plantilla | `do_tax_itbis_16_venta` |
| Tasa | 16% |
| Estado | **HISTÓRICO — NO VIGENTE** |
| Estado | Tasa especial disponible |
| Cuenta contable | 210201 — ITBIS cobrado por pagar |
**Base legal:** Art. 345 CT (Ley 11-92), modificado por Ley 253-12.
**Advertencia:** Esta tasa NO está vigente. La reducción a 16% estuvo condicionada a alcanzar una
presión tributaria del 3.25% del PIB, condición que nunca se cumplió. Esta plantilla se conserva
exclusivamente para:
- Corrección de períodos anteriores a 2013
- Referencia histórica para auditorías
- Migración de datos de sistemas anteriores
**No debe aplicarse** en transacciones actuales salvo instrucción expresa de la DGII o revisión de
períodos históricos.
**Uso:** Aplicar solo cuando el bien, servicio, período o autorización fiscal corresponda a una
tasa especial distinta del 18% general.
---
@@ -160,13 +155,13 @@ Los exportadores (tasa cero) pueden solicitar devolución mediante formulario IT
|---|---|
| ID plantilla | `do_tax_itbis_16_compra` |
| Tasa | 16% |
| Estado | **HISTÓRICO — NO VIGENTE** |
| Estado | Tasa especial disponible |
| Cuenta contable | 110401 — ITBIS adelantado en compras |
**Base legal:** Art. 345 CT (Ley 11-92), modificado por Ley 253-12.
Conservada para corrección de períodos históricos y migración de datos. Ver nota en
[ITBIS 16% Ventas](#itbis-16-ventas).
Aplicar solo cuando el bien, servicio, período o autorización fiscal corresponda a una
tasa especial distinta del 18% general. Ver nota en [ITBIS 16% Ventas](#itbis-16-ventas).
---
@@ -792,22 +787,39 @@ deducible (Art. 287 CT). Esto aplica independientemente de la retención.
---
### Retención ITBIS 100% Proveedor Informal
### Retención ITBIS 100% Servicios
| Campo | Valor |
|---|---|
| ID plantilla | `do_tax_ret_itbis_100_inf` |
| Tasa | 18% (mismo que ITBIS general) |
| NCF aplicable | B11 (Comprobante de Compras) / e-CF E41 |
| Aplica a | Compradores que adquieren de proveedores sin RNC activo |
| Tasa | -18% (retención del 100% del ITBIS general) |
| Aplica a | Servicios gravados sujetos a retención del 100% |
| Cuenta contable | 210202 — Retenciones de ITBIS por pagar |
| Formulario | IT-1 (plazo día 20) |
**Base legal:** Art. 337 CT (Ley 11-92) | NG 01-11 DGII | Decreto 293-11.
**Descripción:** Se usa para servicios gravados por ITBIS en los que la norma exige retener el
100% del ITBIS facturado y depositarlo a la DGII.
---
### Retención ITBIS 75% Proveedor Informal
| Campo | Valor |
|---|---|
| ID plantilla | `do_tax_ret_itbis_75_inf` |
| Tasa | -13.5% (75% × 18%) |
| NCF aplicable | B11 (Comprobante de Compras) / e-CF E41 |
| Aplica a | Compras de bienes gravados a proveedores informales |
| Cuenta contable | 210212 — Retenciones ITBIS proveedor informal por pagar |
| Formulario | IT-1 (plazo día 20) |
**Base legal:** Art. 337 CT (Ley 11-92) | NG 08-10 DGII | Decreto 293-11.
**Descripción:** Cuando una empresa compra bienes o servicios a un proveedor informal (sin RNC
o sin NCF válido), debe emitir un Comprobante de Compras (B11 o e-CF E41) y retener el 100%
del ITBIS que el proveedor debería haber cobrado, para depositarlo directamente a la DGII.
**Descripción:** Cuando una empresa compra bienes gravados a proveedores informales, la NG
08-10 establece la retención del 75% del ITBIS. La plantilla usa tasa negativa porque en Tryton
la retención reduce el monto pagado al proveedor y genera una obligación fiscal.
**Quiénes deben aplicarla:**
- Contribuyentes registrados (con RNC activo) que adquieran de proveedores informales
README.rst
+3 -1
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@@ -8,8 +8,10 @@ Cobertura funcional
* Plan de cuentas base para República Dominicana.
* Catálogo de impuestos y códigos fiscales.
* Reglas fiscales de venta y compra para escenarios dominicanos comunes.
* Reglas fiscales de venta, compra, tasas especiales y retenciones para escenarios dominicanos comunes.
* Campo ``tax_kind`` para clasificar ITBIS, retenciones, ISC, CDT, propina legal y otros impuestos.
* Campos ``tax_fiscal_type`` y ``tax_application`` para clasificar fiscalmente cada impuesto con mayor granularidad sin romper integraciones que usan ``tax_kind``.
* Cuentas fiscales auxiliares para retenciones ITBIS, retenciones ISR, adquirencias, pagos al exterior, ISC, CDT e impuestos especiales.
* Documentación técnica en ``doc/index.rst`` y escenario funcional en ``tests/scenario_account_do.rst``.
Pruebas
account_chart_do.xml
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@@ -864,6 +864,12 @@
<field name="parent" ref="do_account_62"/>
<field name="type" ref="do_type_financial_expense"/>
</record>
<record id="do_account_6208" model="account.account.template">
<field name="code">6208</field>
<field name="name">Impuesto sobre cheques y transferencias electrónicas</field>
<field name="parent" ref="do_account_62"/>
<field name="type" ref="do_type_financial_expense"/>
</record>
<record id="do_account_6301" model="account.account.template">
<field name="code">6301</field>
<field name="name">Gasto por impuesto corriente</field>
@@ -1013,6 +1019,34 @@
<field name="parent" ref="do_account_1104"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_11040101" model="account.account.template">
<field name="code">11040101</field>
<field name="name">ITBIS adelantado en compras 18%</field>
<field name="parent" ref="do_account_110401"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040102" model="account.account.template">
<field name="code">11040102</field>
<field name="name">ITBIS adelantado en compras 16%</field>
<field name="parent" ref="do_account_110401"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040103" model="account.account.template">
<field name="code">11040103</field>
<field name="name">ITBIS adelantado en compras 9%</field>
<field name="parent" ref="do_account_110401"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040104" model="account.account.template">
<field name="code">11040104</field>
<field name="name">ITBIS adelantado en compras 8%</field>
<field name="parent" ref="do_account_110401"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_110402" model="account.account.template">
<field name="code">110402</field>
<field name="name">Retenciones de ISR a favor</field>
@@ -1318,12 +1352,56 @@
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020101" model="account.account.template">
<field name="code">21020101</field>
<field name="name">ITBIS cobrado por pagar 18%</field>
<field name="parent" ref="do_account_210201"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020102" model="account.account.template">
<field name="code">21020102</field>
<field name="name">ITBIS cobrado por pagar 16%</field>
<field name="parent" ref="do_account_210201"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020103" model="account.account.template">
<field name="code">21020103</field>
<field name="name">ITBIS cobrado por pagar 9%</field>
<field name="parent" ref="do_account_210201"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020104" model="account.account.template">
<field name="code">21020104</field>
<field name="name">ITBIS cobrado por pagar 8%</field>
<field name="parent" ref="do_account_210201"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020105" model="account.account.template">
<field name="code">21020105</field>
<field name="name">ITBIS tasa cero ventas y exportaciones</field>
<field name="parent" ref="do_account_210201"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210202" model="account.account.template">
<field name="code">210202</field>
<field name="name">Retenciones de ITBIS por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020201" model="account.account.template">
<field name="code">21020201</field>
<field name="name">Retenciones ITBIS 100% servicios por pagar</field>
<field name="parent" ref="do_account_210202"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210203" model="account.account.template">
<field name="code">210203</field>
<field name="name">Retenciones de ISR por pagar</field>
@@ -1342,6 +1420,22 @@
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020501" model="account.account.template">
<field name="code">21020501</field>
<field name="name">Propina legal por pagar</field>
<field name="parent" ref="do_account_210205"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020502" model="account.account.template">
<field name="code">21020502</field>
<field name="name">Impuesto a los activos por pagar</field>
<field name="parent" ref="do_account_210205"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210301" model="account.account.template">
<field name="code">210301</field>
<field name="name">Sueldos y salarios por pagar</field>
@@ -1539,30 +1633,144 @@
<field name="parent" ref="do_account_1104"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_11040601" model="account.account.template">
<field name="code">11040601</field>
<field name="name">ITBIS retenido por adquirencias 2% a recuperar</field>
<field name="parent" ref="do_account_110406"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_110407" model="account.account.template">
<field name="code">110407</field>
<field name="name">ITBIS retenido por terceros a recuperar</field>
<field name="parent" ref="do_account_1104"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_110408" model="account.account.template">
<field name="code">110408</field>
<field name="name">Retenciones de ISR por clientes a favor</field>
<field name="parent" ref="do_account_1104"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_11040801" model="account.account.template">
<field name="code">11040801</field>
<field name="name">Retención ISR Estado 1.5% a favor</field>
<field name="parent" ref="do_account_110408"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040802" model="account.account.template">
<field name="code">11040802</field>
<field name="name">Retención ISR Estado 5% a favor</field>
<field name="parent" ref="do_account_110408"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040803" model="account.account.template">
<field name="code">11040803</field>
<field name="name">Retención ISR exportadores 2.5% a favor</field>
<field name="parent" ref="do_account_110408"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210206" model="account.account.template">
<field name="code">210206</field>
<field name="name">ISR dividendos retenidos por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020601" model="account.account.template">
<field name="code">21020601</field>
<field name="name">ISR dividendos 10% retenidos por pagar</field>
<field name="parent" ref="do_account_210206"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210207" model="account.account.template">
<field name="code">210207</field>
<field name="name">ISR pagos al exterior por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020701" model="account.account.template">
<field name="code">21020701</field>
<field name="name">ISR exterior servicios y regalías 27% por pagar</field>
<field name="parent" ref="do_account_210207"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020702" model="account.account.template">
<field name="code">21020702</field>
<field name="name">ISR exterior intereses y asistencia 10% por pagar</field>
<field name="parent" ref="do_account_210207"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210208" model="account.account.template">
<field name="code">210208</field>
<field name="name">ISC por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020801" model="account.account.template">
<field name="code">21020801</field>
<field name="name">ISC bebidas alcohólicas por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020802" model="account.account.template">
<field name="code">21020802</field>
<field name="name">ISC tabaco y cigarrillos por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020803" model="account.account.template">
<field name="code">21020803</field>
<field name="name">ISC telecomunicaciones por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020804" model="account.account.template">
<field name="code">21020804</field>
<field name="name">ISC combustibles fósiles por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020805" model="account.account.template">
<field name="code">21020805</field>
<field name="name">ISC vehículos de motor por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210209" model="account.account.template">
<field name="code">210209</field>
<field name="name">CDT INDOTEL por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020901" model="account.account.template">
<field name="code">21020901</field>
<field name="name">CDT INDOTEL 2% por pagar</field>
<field name="parent" ref="do_account_210209"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210210" model="account.account.template">
<field name="code">210210</field>
<field name="name">Impuesto sobre Transferencia Inmobiliaria por pagar</field>
@@ -1570,4 +1778,278 @@
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021001" model="account.account.template">
<field name="code">21021001</field>
<field name="name">Transferencia inmobiliaria ITI 3% por pagar</field>
<field name="parent" ref="do_account_210210"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210211" model="account.account.template">
<field name="code">210211</field>
<field name="name">Retenciones ITBIS 30% por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021101" model="account.account.template">
<field name="code">21021101</field>
<field name="name">Retenciones ITBIS 30% gran contribuyente por pagar</field>
<field name="parent" ref="do_account_210211"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210212" model="account.account.template">
<field name="code">210212</field>
<field name="name">Retenciones ITBIS proveedor informal por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021201" model="account.account.template">
<field name="code">21021201</field>
<field name="name">Retenciones ITBIS proveedor informal 75% por pagar</field>
<field name="parent" ref="do_account_210212"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210213" model="account.account.template">
<field name="code">210213</field>
<field name="name">Retenciones ISR honorarios por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021301" model="account.account.template">
<field name="code">21021301</field>
<field name="name">Retenciones ISR servicios personas jurídicas 5% por pagar</field>
<field name="parent" ref="do_account_210213"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021302" model="account.account.template">
<field name="code">21021302</field>
<field name="name">Retenciones ISR servicios personas físicas 10% por pagar</field>
<field name="parent" ref="do_account_210213"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210214" model="account.account.template">
<field name="code">210214</field>
<field name="name">Retenciones ISR alquileres por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021401" model="account.account.template">
<field name="code">21021401</field>
<field name="name">Retenciones ISR alquileres 10% por pagar</field>
<field name="parent" ref="do_account_210214"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210215" model="account.account.template">
<field name="code">210215</field>
<field name="name">Retenciones ISR intereses por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021501" model="account.account.template">
<field name="code">21021501</field>
<field name="name">Retenciones ISR intereses personas físicas 10% por pagar</field>
<field name="parent" ref="do_account_210215"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021502" model="account.account.template">
<field name="code">21021502</field>
<field name="name">Retenciones ISR intereses personas jurídicas 1% por pagar</field>
<field name="parent" ref="do_account_210215"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210216" model="account.account.template">
<field name="code">210216</field>
<field name="name">Retenciones ISR Estado por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_210217" model="account.account.template">
<field name="code">210217</field>
<field name="name">Retenciones ISR premios por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021701" model="account.account.template">
<field name="code">21021701</field>
<field name="name">Retenciones ISR premios 25% por pagar</field>
<field name="parent" ref="do_account_210217"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210218" model="account.account.template">
<field name="code">210218</field>
<field name="name">Retenciones ISR sector ganadero por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021801" model="account.account.template">
<field name="code">21021801</field>
<field name="name">Retenciones ISR ganadería/carne bovina 1% por pagar</field>
<field name="parent" ref="do_account_210218"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_210219" model="account.account.template">
<field name="code">210219</field>
<field name="name">Impuesto sobre cheques y transferencias por pagar</field>
<field name="parent" ref="do_account_2102"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021901" model="account.account.template">
<field name="code">21021901</field>
<field name="name">Impuesto cheques y transferencias 0.15% por pagar</field>
<field name="parent" ref="do_account_210219"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021902" model="account.account.template">
<field name="code">21021902</field>
<field name="name">Impuesto cheques y transferencias 0.20% por pagar</field>
<field name="parent" ref="do_account_210219"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_11040701" model="account.account.template">
<field name="code">11040701</field>
<field name="name">ITBIS retenido por aerolíneas a recuperar</field>
<field name="parent" ref="do_account_110407"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040702" model="account.account.template">
<field name="code">11040702</field>
<field name="name">ITBIS retenido por sociedades a recuperar</field>
<field name="parent" ref="do_account_110407"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040703" model="account.account.template">
<field name="code">11040703</field>
<field name="name">ITBIS retenido por hoteles a recuperar</field>
<field name="parent" ref="do_account_110407"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
<record id="do_account_11040704" model="account.account.template">
<field name="code">11040704</field>
<field name="name">ITBIS retenido por entidades del Estado a recuperar</field>
<field name="parent" ref="do_account_110407"/>
<field name="type" ref="do_type_tax_credit"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020202" model="account.account.template">
<field name="code">21020202</field>
<field name="name">Retenciones ITBIS RST 18% por pagar</field>
<field name="parent" ref="do_account_210202"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020203" model="account.account.template">
<field name="code">21020203</field>
<field name="name">Retenciones ITBIS RST 16% por pagar</field>
<field name="parent" ref="do_account_210202"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020204" model="account.account.template">
<field name="code">21020204</field>
<field name="name">Retenciones ITBIS seguros 100% por pagar</field>
<field name="parent" ref="do_account_210202"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020301" model="account.account.template">
<field name="code">21020301</field>
<field name="name">Retenciones ISR otras rentas 10% por pagar</field>
<field name="parent" ref="do_account_210203"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021202" model="account.account.template">
<field name="code">21021202</field>
<field name="name">Retenciones ITBIS proveedor informal 75% tasa 16% por pagar</field>
<field name="parent" ref="do_account_210212"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021203" model="account.account.template">
<field name="code">21021203</field>
<field name="name">Retenciones ITBIS proveedor informal 100% tasa 18% por pagar</field>
<field name="parent" ref="do_account_210212"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021204" model="account.account.template">
<field name="code">21021204</field>
<field name="name">Retenciones ITBIS proveedor informal 100% tasa 16% por pagar</field>
<field name="parent" ref="do_account_210212"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21021702" model="account.account.template">
<field name="code">21021702</field>
<field name="name">Retenciones ISR premios 10% por pagar</field>
<field name="parent" ref="do_account_210217"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021703" model="account.account.template">
<field name="code">21021703</field>
<field name="name">Retenciones ISR premios 15% por pagar</field>
<field name="parent" ref="do_account_210217"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21021704" model="account.account.template">
<field name="code">21021704</field>
<field name="name">Retenciones ISR máquinas tragamonedas 10% por pagar</field>
<field name="parent" ref="do_account_210217"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
<data grouped="1">
<record id="do_account_21020806" model="account.account.template">
<field name="code">21020806</field>
<field name="name">Retenciones ISC seguros por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020807" model="account.account.template">
<field name="code">21020807</field>
<field name="name">ISC Avtur 6.5% por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
<record id="do_account_21020808" model="account.account.template">
<field name="code">21020808</field>
<field name="name">ISC adicional combustibles RD$2 por galón por pagar</field>
<field name="parent" ref="do_account_210208"/>
<field name="type" ref="do_type_tax_payable"/>
</record>
</data>
</tryton>
doc/index.rst
+18 -4
View File
@@ -10,9 +10,23 @@ It includes:
* Dominican tax groups and tax templates for ITBIS, ISR withholdings, ISC,
CDT, legal tip, and other taxes;
* tax code templates for DGII-oriented fiscal balances;
* sale and purchase tax rules for common Dominican fiscal situations;
* a ``tax_kind`` classification field on tax templates and taxes.
* sale, purchase, reduced-rate, zero-rate, informal supplier, acquirer, and
withholding tax rules for common Dominican fiscal situations;
* a broad ``tax_kind`` classification field on tax templates and taxes;
* granular ``tax_fiscal_type`` and ``tax_application`` fields for fiscal
reporting, validation, and account mapping.
The chart is intended as a base localization. Companies should review account
names, inactive historical taxes, and sector-specific taxes before using it in
production.
names, sector-specific taxes, and DGII filing mappings before using it in
production. The 16% and 8% ITBIS templates are kept as special-rate templates
for cases where those rates apply.
DGII account mapping
--------------------
In this localization, "DGII account mapping" means the link between accounting
accounts and fiscal forms or fiscal boxes. For example, the ITBIS payable,
ITBIS credit, ISR withholding, ITBIS withholding, ISC payable, CDT payable,
asset tax, and transfer tax accounts are separated so reporting modules can map
balances and movements to IT-1, IR-17, IR-2, ACT, ISC, and related DGII
outputs without parsing account names.
locale/es.po
+314 -6
View File
@@ -18,6 +18,70 @@ msgctxt "field:account.tax.template,tax_kind:"
msgid "Tax Kind"
msgstr "Tipo de impuesto"
msgctxt "field:account.tax,tax_fiscal_type:"
msgid "Fiscal Tax Type"
msgstr "Tipo fiscal de impuesto"
msgctxt "field:account.tax.template,tax_fiscal_type:"
msgid "Fiscal Tax Type"
msgstr "Tipo fiscal de impuesto"
msgctxt "field:account.tax,tax_application:"
msgid "Tax Application"
msgstr "Aplicación del impuesto"
msgctxt "field:account.tax.template,tax_application:"
msgid "Tax Application"
msgstr "Aplicación del impuesto"
msgctxt "selection:account.tax,tax_application:"
msgid "Annual Declaration"
msgstr "Declaración anual"
msgctxt "selection:account.tax,tax_application:"
msgid "Asset Transfer"
msgstr "Transferencia de activos"
msgctxt "selection:account.tax,tax_application:"
msgid "Bank Charge"
msgstr "Cargo bancario"
msgctxt "selection:account.tax,tax_application:"
msgid "Payment Withholding"
msgstr "Retención en pago/cobro"
msgctxt "selection:account.tax,tax_application:"
msgid "Purchase Invoice"
msgstr "Factura de compra"
msgctxt "selection:account.tax,tax_application:"
msgid "Sale Invoice"
msgstr "Factura de venta"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Annual Declaration"
msgstr "Declaración anual"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Asset Transfer"
msgstr "Transferencia de activos"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Bank Charge"
msgstr "Cargo bancario"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Payment Withholding"
msgstr "Retención en pago/cobro"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Purchase Invoice"
msgstr "Factura de compra"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Sale Invoice"
msgstr "Factura de venta"
msgctxt "model:account.account.template,name:do_account_1"
msgid "ACTIVOS"
msgstr "ACTIVOS"
@@ -822,6 +886,10 @@ msgctxt "model:account.account.template,name:do_account_6202"
msgid "Comisiones bancarias y tarjetas"
msgstr "Comisiónes bancarias y tarjetas"
msgctxt "model:account.account.template,name:do_account_6208"
msgid "Impuesto sobre cheques y transferencias electrónicas"
msgstr "Impuesto sobre cheques y transferencias electrónicas"
msgctxt "model:account.account.template,name:do_account_6203"
msgid "Gasto financiero por arrendamientos"
msgstr "Gasto financiero por arrendamientos"
@@ -1243,12 +1311,12 @@ msgid "ISC 17% — Vehículos de Motor (Referencial, hasta 2,000 cc)"
msgstr "ISC 17% — Vehículos de Motor (Referencial, hasta 2,000 cc)"
msgctxt "model:account.tax.template,name:do_tax_itbis_16_compra"
msgid "ITBIS 16% — Compras / Crédito Fiscal (Histórico, No Vigente)"
msgstr "ITBIS 16% — Compras / Crédito Fiscal (Histórico, No Vigente)"
msgid "ITBIS 16% — Compras / Crédito Fiscal Tasa Especial"
msgstr "ITBIS 16% — Compras / Crédito Fiscal Tasa Especial"
msgctxt "model:account.tax.template,name:do_tax_itbis_16_venta"
msgid "ITBIS 16% — Ventas (Histórico, No Vigente)"
msgstr "ITBIS 16% — Ventas (Histórico, No Vigente)"
msgid "ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)"
msgstr "ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)"
msgctxt "model:account.tax.template,name:do_tax_itbis_18_compra"
msgid "ITBIS 18% — Compras / Crédito Fiscal (Personas Jurídicas y Físicas)"
@@ -1323,8 +1391,12 @@ msgid "Retención ISR 10% — Honorarios y Servicios a Personas Físicas"
msgstr "Retención ISR 10% — Honorarios y Servicios a Personas Físicas"
msgctxt "model:account.tax.template,name:do_tax_ret_itbis_100_inf"
msgid "Retención ITBIS 100% — Compras a Proveedor Informal (B11 / e-CF E41)"
msgstr "Retención ITBIS 100% — Compras a Proveedor Informal (B11 / e-CF E41)"
msgid "Retención ITBIS 100% — Servicios Gravados Sujetos a Retención"
msgstr "Retención ITBIS 100% — Servicios Gravados Sujetos a Retención"
msgctxt "model:account.tax.template,name:do_tax_ret_itbis_75_inf"
msgid "Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)"
msgstr "Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)"
msgctxt "model:account.tax.template,name:do_tax_ret_itbis_2_adq"
msgid "Retención ITBIS 2% — Adquirencias Tarjetas de Crédito y Débito (NG 06-23)"
@@ -1349,3 +1421,239 @@ msgstr "tax_form"
msgctxt "model:ir.ui.view,name:tax_view_list"
msgid "tax_list"
msgstr "tax_list"
msgctxt "model:account.account.template,name:do_account_210218"
msgid "Retenciones ISR sector ganadero por pagar"
msgstr "Retenciones ISR sector ganadero por pagar"
msgctxt "model:account.account.template,name:do_account_210219"
msgid "Impuesto sobre cheques y transferencias por pagar"
msgstr "Impuesto sobre cheques y transferencias por pagar"
msgctxt "model:account.tax.code.template,name:do_tc_isc_bebidas"
msgid "ISC Bebidas Alcohólicas 10%"
msgstr "ISC Bebidas Alcohólicas 10%"
msgctxt "model:account.tax.code.template,name:do_tc_isc_combustibles"
msgid "ISC Combustibles Fósiles 16%"
msgstr "ISC Combustibles Fósiles 16%"
msgctxt "model:account.tax.code.template,name:do_tc_isr_bovine"
msgid "Retención ISR Ganadería/Carne Bovina 1%"
msgstr "Retención ISR Ganadería/Carne Bovina 1%"
msgctxt "model:account.tax.code.template,name:do_tc_isr_exporter"
msgid "Retención ISR Exportadores Mercado Local 2.5%"
msgstr "Retención ISR Exportadores Mercado Local 2.5%"
msgctxt "model:account.tax.code.template,name:do_tc_isr_gobierno_5"
msgid "Retención ISR Estado/Sector Público 5%"
msgstr "Retención ISR Estado/Sector Público 5%"
msgctxt "model:account.tax.code.template,name:do_tc_itbis_compras_9"
msgid "ITBIS Soportado 9% (Ley 690-16)"
msgstr "ITBIS Soportado 9% (Ley 690-16)"
msgctxt "model:account.tax.code.template,name:do_tc_itbis_ventas_9"
msgid "ITBIS Facturado 9% (Ley 690-16)"
msgstr "ITBIS Facturado 9% (Ley 690-16)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_isc_fuel"
msgid "Regla ISC Combustibles Fósiles 16% (RD)"
msgstr "Regla ISC Combustibles Fósiles 16% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_isr_exporter"
msgid "Regla ISR Exportadores Mercado Local 2.5% (RD)"
msgstr "Regla ISR Exportadores Mercado Local 2.5% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_itbis9"
msgid "Regla Clientes ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgstr "Regla Clientes ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_state_isr5"
msgid "Regla Cliente Estado / Sector Público ISR 5% (RD)"
msgstr "Regla Cliente Estado / Sector Público ISR 5% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_supplier_isr_bovine"
msgid "Regla ISR Ganadería / Carne Bovina 1% (RD)"
msgstr "Regla ISR Ganadería / Carne Bovina 1% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_supplier_itbis9"
msgid "Regla Proveedores ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgstr "Regla Proveedores ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgctxt "model:account.tax.template,name:do_tax_isc_bebidas_alc"
msgid "ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)"
msgstr "ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)"
msgctxt "model:account.tax.template,name:do_tax_isc_combustibles_16"
msgid "ISC 16% — Combustibles Fósiles y Derivados del Petróleo"
msgstr "ISC 16% — Combustibles Fósiles y Derivados del Petróleo"
msgctxt "model:account.tax.template,name:do_tax_itbis_9_compra"
msgid "ITBIS 9% — Compras / Crédito Fiscal Tasa Especial Ley 690-16"
msgstr "ITBIS 9% — Compras / Crédito Fiscal Tasa Especial Ley 690-16"
msgctxt "model:account.tax.template,name:do_tax_itbis_9_venta"
msgid "ITBIS 9% — Ventas Tasa Especial Ley 690-16"
msgstr "ITBIS 9% — Ventas Tasa Especial Ley 690-16"
msgctxt "model:account.tax.template,name:do_tax_ret_isr_bovine_1"
msgid "Retención ISR 1% — Sector Ganadería y Carne Bovina"
msgstr "Retención ISR 1% — Sector Ganadería y Carne Bovina"
msgctxt "model:account.tax.template,name:do_tax_ret_isr_est_5"
msgid "Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)"
msgstr "Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)"
msgctxt "model:account.tax.template,name:do_tax_ret_isr_exporter_25"
msgid "Retención ISR 2.5% — Exportadores en Ventas al Mercado Local"
msgstr "Retención ISR 2.5% — Exportadores en Ventas al Mercado Local"
msgctxt "model:account.account.template,name:do_account_11040101"
msgid "ITBIS adelantado en compras 18%"
msgstr "ITBIS adelantado en compras 18%"
msgctxt "model:account.account.template,name:do_account_11040102"
msgid "ITBIS adelantado en compras 16%"
msgstr "ITBIS adelantado en compras 16%"
msgctxt "model:account.account.template,name:do_account_11040103"
msgid "ITBIS adelantado en compras 9%"
msgstr "ITBIS adelantado en compras 9%"
msgctxt "model:account.account.template,name:do_account_11040104"
msgid "ITBIS adelantado en compras 8%"
msgstr "ITBIS adelantado en compras 8%"
msgctxt "model:account.account.template,name:do_account_11040601"
msgid "ITBIS retenido por adquirencias 2% a recuperar"
msgstr "ITBIS retenido por adquirencias 2% a recuperar"
msgctxt "model:account.account.template,name:do_account_11040801"
msgid "Retención ISR Estado 1.5% a favor"
msgstr "Retención ISR Estado 1.5% a favor"
msgctxt "model:account.account.template,name:do_account_11040802"
msgid "Retención ISR Estado 5% a favor"
msgstr "Retención ISR Estado 5% a favor"
msgctxt "model:account.account.template,name:do_account_11040803"
msgid "Retención ISR exportadores 2.5% a favor"
msgstr "Retención ISR exportadores 2.5% a favor"
msgctxt "model:account.account.template,name:do_account_21020101"
msgid "ITBIS cobrado por pagar 18%"
msgstr "ITBIS cobrado por pagar 18%"
msgctxt "model:account.account.template,name:do_account_21020102"
msgid "ITBIS cobrado por pagar 16%"
msgstr "ITBIS cobrado por pagar 16%"
msgctxt "model:account.account.template,name:do_account_21020103"
msgid "ITBIS cobrado por pagar 9%"
msgstr "ITBIS cobrado por pagar 9%"
msgctxt "model:account.account.template,name:do_account_21020104"
msgid "ITBIS cobrado por pagar 8%"
msgstr "ITBIS cobrado por pagar 8%"
msgctxt "model:account.account.template,name:do_account_21020105"
msgid "ITBIS tasa cero ventas y exportaciones"
msgstr "ITBIS tasa cero ventas y exportaciones"
msgctxt "model:account.account.template,name:do_account_21020201"
msgid "Retenciones ITBIS 100% servicios por pagar"
msgstr "Retenciones ITBIS 100% servicios por pagar"
msgctxt "model:account.account.template,name:do_account_21020501"
msgid "Propina legal por pagar"
msgstr "Propina legal por pagar"
msgctxt "model:account.account.template,name:do_account_21020502"
msgid "Impuesto a los activos por pagar"
msgstr "Impuesto a los activos por pagar"
msgctxt "model:account.account.template,name:do_account_21020601"
msgid "ISR dividendos 10% retenidos por pagar"
msgstr "ISR dividendos 10% retenidos por pagar"
msgctxt "model:account.account.template,name:do_account_21020701"
msgid "ISR exterior servicios y regalías 27% por pagar"
msgstr "ISR exterior servicios y regalías 27% por pagar"
msgctxt "model:account.account.template,name:do_account_21020702"
msgid "ISR exterior intereses y asistencia 10% por pagar"
msgstr "ISR exterior intereses y asistencia 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21020801"
msgid "ISC bebidas alcohólicas por pagar"
msgstr "ISC bebidas alcohólicas por pagar"
msgctxt "model:account.account.template,name:do_account_21020802"
msgid "ISC tabaco y cigarrillos por pagar"
msgstr "ISC tabaco y cigarrillos por pagar"
msgctxt "model:account.account.template,name:do_account_21020803"
msgid "ISC telecomunicaciones por pagar"
msgstr "ISC telecomunicaciones por pagar"
msgctxt "model:account.account.template,name:do_account_21020804"
msgid "ISC combustibles fósiles por pagar"
msgstr "ISC combustibles fósiles por pagar"
msgctxt "model:account.account.template,name:do_account_21020805"
msgid "ISC vehículos de motor por pagar"
msgstr "ISC vehículos de motor por pagar"
msgctxt "model:account.account.template,name:do_account_21020901"
msgid "CDT INDOTEL 2% por pagar"
msgstr "CDT INDOTEL 2% por pagar"
msgctxt "model:account.account.template,name:do_account_21021001"
msgid "Transferencia inmobiliaria ITI 3% por pagar"
msgstr "Transferencia inmobiliaria ITI 3% por pagar"
msgctxt "model:account.account.template,name:do_account_21021101"
msgid "Retenciones ITBIS 30% gran contribuyente por pagar"
msgstr "Retenciones ITBIS 30% gran contribuyente por pagar"
msgctxt "model:account.account.template,name:do_account_21021201"
msgid "Retenciones ITBIS proveedor informal 75% por pagar"
msgstr "Retenciones ITBIS proveedor informal 75% por pagar"
msgctxt "model:account.account.template,name:do_account_21021301"
msgid "Retenciones ISR servicios personas jurídicas 5% por pagar"
msgstr "Retenciones ISR servicios personas jurídicas 5% por pagar"
msgctxt "model:account.account.template,name:do_account_21021302"
msgid "Retenciones ISR servicios personas físicas 10% por pagar"
msgstr "Retenciones ISR servicios personas físicas 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21021401"
msgid "Retenciones ISR alquileres 10% por pagar"
msgstr "Retenciones ISR alquileres 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21021501"
msgid "Retenciones ISR intereses personas físicas 10% por pagar"
msgstr "Retenciones ISR intereses personas físicas 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21021502"
msgid "Retenciones ISR intereses personas jurídicas 1% por pagar"
msgstr "Retenciones ISR intereses personas jurídicas 1% por pagar"
msgctxt "model:account.account.template,name:do_account_21021701"
msgid "Retenciones ISR premios 25% por pagar"
msgstr "Retenciones ISR premios 25% por pagar"
msgctxt "model:account.account.template,name:do_account_21021801"
msgid "Retenciones ISR ganadería/carne bovina 1% por pagar"
msgstr "Retenciones ISR ganadería/carne bovina 1% por pagar"
msgctxt "model:account.account.template,name:do_account_21021901"
msgid "Impuesto cheques y transferencias 0.15% por pagar"
msgstr "Impuesto cheques y transferencias 0.15% por pagar"
msgctxt "model:account.account.template,name:do_account_21021902"
msgid "Impuesto cheques y transferencias 0.20% por pagar"
msgstr "Impuesto cheques y transferencias 0.20% por pagar"
locale/es_419.po
+314 -6
View File
@@ -10,6 +10,70 @@ msgctxt "field:account.tax.template,tax_kind:"
msgid "Tax Kind"
msgstr "Tipo de Impuesto"
msgctxt "field:account.tax,tax_fiscal_type:"
msgid "Fiscal Tax Type"
msgstr "Tipo fiscal de impuesto"
msgctxt "field:account.tax.template,tax_fiscal_type:"
msgid "Fiscal Tax Type"
msgstr "Tipo fiscal de impuesto"
msgctxt "field:account.tax,tax_application:"
msgid "Tax Application"
msgstr "Aplicación del impuesto"
msgctxt "field:account.tax.template,tax_application:"
msgid "Tax Application"
msgstr "Aplicación del impuesto"
msgctxt "selection:account.tax,tax_application:"
msgid "Annual Declaration"
msgstr "Declaración anual"
msgctxt "selection:account.tax,tax_application:"
msgid "Asset Transfer"
msgstr "Transferencia de activos"
msgctxt "selection:account.tax,tax_application:"
msgid "Bank Charge"
msgstr "Cargo bancario"
msgctxt "selection:account.tax,tax_application:"
msgid "Payment Withholding"
msgstr "Retención en pago/cobro"
msgctxt "selection:account.tax,tax_application:"
msgid "Purchase Invoice"
msgstr "Factura de compra"
msgctxt "selection:account.tax,tax_application:"
msgid "Sale Invoice"
msgstr "Factura de venta"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Annual Declaration"
msgstr "Declaración anual"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Asset Transfer"
msgstr "Transferencia de activos"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Bank Charge"
msgstr "Cargo bancario"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Payment Withholding"
msgstr "Retención en pago/cobro"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Purchase Invoice"
msgstr "Factura de compra"
msgctxt "selection:account.tax.template,tax_application:"
msgid "Sale Invoice"
msgstr "Factura de venta"
msgctxt "model:account.account.template,name:do_account_1"
msgid "ACTIVOS"
msgstr "ACTIVOS"
@@ -814,6 +878,10 @@ msgctxt "model:account.account.template,name:do_account_6202"
msgid "Comisiones bancarias y tarjetas"
msgstr "Comisiónes bancarias y tarjetas"
msgctxt "model:account.account.template,name:do_account_6208"
msgid "Impuesto sobre cheques y transferencias electrónicas"
msgstr "Impuesto sobre cheques y transferencias electrónicas"
msgctxt "model:account.account.template,name:do_account_6203"
msgid "Gasto financiero por arrendamientos"
msgstr "Gasto financiero por arrendamientos"
@@ -1235,12 +1303,12 @@ msgid "ISC 17% — Vehículos de Motor (Referencial, hasta 2,000 cc)"
msgstr "ISC 17% — Vehículos de Motor (Referencial, hasta 2,000 cc)"
msgctxt "model:account.tax.template,name:do_tax_itbis_16_compra"
msgid "ITBIS 16% — Compras / Crédito Fiscal (Histórico, No Vigente)"
msgstr "ITBIS 16% — Compras / Crédito Fiscal (Histórico, No Vigente)"
msgid "ITBIS 16% — Compras / Crédito Fiscal Tasa Especial"
msgstr "ITBIS 16% — Compras / Crédito Fiscal Tasa Especial"
msgctxt "model:account.tax.template,name:do_tax_itbis_16_venta"
msgid "ITBIS 16% — Ventas (Histórico, No Vigente)"
msgstr "ITBIS 16% — Ventas (Histórico, No Vigente)"
msgid "ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)"
msgstr "ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)"
msgctxt "model:account.tax.template,name:do_tax_itbis_18_compra"
msgid "ITBIS 18% — Compras / Crédito Fiscal (Personas Jurídicas y Físicas)"
@@ -1315,8 +1383,12 @@ msgid "Retención ISR 10% — Honorarios y Servicios a Personas Físicas"
msgstr "Retención ISR 10% — Honorarios y Servicios a Personas Físicas"
msgctxt "model:account.tax.template,name:do_tax_ret_itbis_100_inf"
msgid "Retención ITBIS 100% — Compras a Proveedor Informal (B11 / e-CF E41)"
msgstr "Retención ITBIS 100% — Compras a Proveedor Informal (B11 / e-CF E41)"
msgid "Retención ITBIS 100% — Servicios Gravados Sujetos a Retención"
msgstr "Retención ITBIS 100% — Servicios Gravados Sujetos a Retención"
msgctxt "model:account.tax.template,name:do_tax_ret_itbis_75_inf"
msgid "Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)"
msgstr "Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)"
msgctxt "model:account.tax.template,name:do_tax_ret_itbis_2_adq"
msgid "Retención ITBIS 2% — Adquirencias Tarjetas de Crédito y Débito (NG 06-23)"
@@ -1405,3 +1477,239 @@ msgstr "Retención ITBIS"
msgctxt "selection:account.tax.template,tax_kind:"
msgid "Retención ITBIS Adquirentes"
msgstr "Retención ITBIS Adquirentes"
msgctxt "model:account.account.template,name:do_account_210218"
msgid "Retenciones ISR sector ganadero por pagar"
msgstr "Retenciones ISR sector ganadero por pagar"
msgctxt "model:account.account.template,name:do_account_210219"
msgid "Impuesto sobre cheques y transferencias por pagar"
msgstr "Impuesto sobre cheques y transferencias por pagar"
msgctxt "model:account.tax.code.template,name:do_tc_isc_bebidas"
msgid "ISC Bebidas Alcohólicas 10%"
msgstr "ISC Bebidas Alcohólicas 10%"
msgctxt "model:account.tax.code.template,name:do_tc_isc_combustibles"
msgid "ISC Combustibles Fósiles 16%"
msgstr "ISC Combustibles Fósiles 16%"
msgctxt "model:account.tax.code.template,name:do_tc_isr_bovine"
msgid "Retención ISR Ganadería/Carne Bovina 1%"
msgstr "Retención ISR Ganadería/Carne Bovina 1%"
msgctxt "model:account.tax.code.template,name:do_tc_isr_exporter"
msgid "Retención ISR Exportadores Mercado Local 2.5%"
msgstr "Retención ISR Exportadores Mercado Local 2.5%"
msgctxt "model:account.tax.code.template,name:do_tc_isr_gobierno_5"
msgid "Retención ISR Estado/Sector Público 5%"
msgstr "Retención ISR Estado/Sector Público 5%"
msgctxt "model:account.tax.code.template,name:do_tc_itbis_compras_9"
msgid "ITBIS Soportado 9% (Ley 690-16)"
msgstr "ITBIS Soportado 9% (Ley 690-16)"
msgctxt "model:account.tax.code.template,name:do_tc_itbis_ventas_9"
msgid "ITBIS Facturado 9% (Ley 690-16)"
msgstr "ITBIS Facturado 9% (Ley 690-16)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_isc_fuel"
msgid "Regla ISC Combustibles Fósiles 16% (RD)"
msgstr "Regla ISC Combustibles Fósiles 16% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_isr_exporter"
msgid "Regla ISR Exportadores Mercado Local 2.5% (RD)"
msgstr "Regla ISR Exportadores Mercado Local 2.5% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_itbis9"
msgid "Regla Clientes ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgstr "Regla Clientes ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_customer_state_isr5"
msgid "Regla Cliente Estado / Sector Público ISR 5% (RD)"
msgstr "Regla Cliente Estado / Sector Público ISR 5% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_supplier_isr_bovine"
msgid "Regla ISR Ganadería / Carne Bovina 1% (RD)"
msgstr "Regla ISR Ganadería / Carne Bovina 1% (RD)"
msgctxt "model:account.tax.rule.template,name:do_tax_rule_supplier_itbis9"
msgid "Regla Proveedores ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgstr "Regla Proveedores ITBIS 9% Tasa Especial Ley 690-16 (RD)"
msgctxt "model:account.tax.template,name:do_tax_isc_bebidas_alc"
msgid "ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)"
msgstr "ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)"
msgctxt "model:account.tax.template,name:do_tax_isc_combustibles_16"
msgid "ISC 16% — Combustibles Fósiles y Derivados del Petróleo"
msgstr "ISC 16% — Combustibles Fósiles y Derivados del Petróleo"
msgctxt "model:account.tax.template,name:do_tax_itbis_9_compra"
msgid "ITBIS 9% — Compras / Crédito Fiscal Tasa Especial Ley 690-16"
msgstr "ITBIS 9% — Compras / Crédito Fiscal Tasa Especial Ley 690-16"
msgctxt "model:account.tax.template,name:do_tax_itbis_9_venta"
msgid "ITBIS 9% — Ventas Tasa Especial Ley 690-16"
msgstr "ITBIS 9% — Ventas Tasa Especial Ley 690-16"
msgctxt "model:account.tax.template,name:do_tax_ret_isr_bovine_1"
msgid "Retención ISR 1% — Sector Ganadería y Carne Bovina"
msgstr "Retención ISR 1% — Sector Ganadería y Carne Bovina"
msgctxt "model:account.tax.template,name:do_tax_ret_isr_est_5"
msgid "Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)"
msgstr "Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)"
msgctxt "model:account.tax.template,name:do_tax_ret_isr_exporter_25"
msgid "Retención ISR 2.5% — Exportadores en Ventas al Mercado Local"
msgstr "Retención ISR 2.5% — Exportadores en Ventas al Mercado Local"
msgctxt "model:account.account.template,name:do_account_11040101"
msgid "ITBIS adelantado en compras 18%"
msgstr "ITBIS adelantado en compras 18%"
msgctxt "model:account.account.template,name:do_account_11040102"
msgid "ITBIS adelantado en compras 16%"
msgstr "ITBIS adelantado en compras 16%"
msgctxt "model:account.account.template,name:do_account_11040103"
msgid "ITBIS adelantado en compras 9%"
msgstr "ITBIS adelantado en compras 9%"
msgctxt "model:account.account.template,name:do_account_11040104"
msgid "ITBIS adelantado en compras 8%"
msgstr "ITBIS adelantado en compras 8%"
msgctxt "model:account.account.template,name:do_account_11040601"
msgid "ITBIS retenido por adquirencias 2% a recuperar"
msgstr "ITBIS retenido por adquirencias 2% a recuperar"
msgctxt "model:account.account.template,name:do_account_11040801"
msgid "Retención ISR Estado 1.5% a favor"
msgstr "Retención ISR Estado 1.5% a favor"
msgctxt "model:account.account.template,name:do_account_11040802"
msgid "Retención ISR Estado 5% a favor"
msgstr "Retención ISR Estado 5% a favor"
msgctxt "model:account.account.template,name:do_account_11040803"
msgid "Retención ISR exportadores 2.5% a favor"
msgstr "Retención ISR exportadores 2.5% a favor"
msgctxt "model:account.account.template,name:do_account_21020101"
msgid "ITBIS cobrado por pagar 18%"
msgstr "ITBIS cobrado por pagar 18%"
msgctxt "model:account.account.template,name:do_account_21020102"
msgid "ITBIS cobrado por pagar 16%"
msgstr "ITBIS cobrado por pagar 16%"
msgctxt "model:account.account.template,name:do_account_21020103"
msgid "ITBIS cobrado por pagar 9%"
msgstr "ITBIS cobrado por pagar 9%"
msgctxt "model:account.account.template,name:do_account_21020104"
msgid "ITBIS cobrado por pagar 8%"
msgstr "ITBIS cobrado por pagar 8%"
msgctxt "model:account.account.template,name:do_account_21020105"
msgid "ITBIS tasa cero ventas y exportaciones"
msgstr "ITBIS tasa cero ventas y exportaciones"
msgctxt "model:account.account.template,name:do_account_21020201"
msgid "Retenciones ITBIS 100% servicios por pagar"
msgstr "Retenciones ITBIS 100% servicios por pagar"
msgctxt "model:account.account.template,name:do_account_21020501"
msgid "Propina legal por pagar"
msgstr "Propina legal por pagar"
msgctxt "model:account.account.template,name:do_account_21020502"
msgid "Impuesto a los activos por pagar"
msgstr "Impuesto a los activos por pagar"
msgctxt "model:account.account.template,name:do_account_21020601"
msgid "ISR dividendos 10% retenidos por pagar"
msgstr "ISR dividendos 10% retenidos por pagar"
msgctxt "model:account.account.template,name:do_account_21020701"
msgid "ISR exterior servicios y regalías 27% por pagar"
msgstr "ISR exterior servicios y regalías 27% por pagar"
msgctxt "model:account.account.template,name:do_account_21020702"
msgid "ISR exterior intereses y asistencia 10% por pagar"
msgstr "ISR exterior intereses y asistencia 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21020801"
msgid "ISC bebidas alcohólicas por pagar"
msgstr "ISC bebidas alcohólicas por pagar"
msgctxt "model:account.account.template,name:do_account_21020802"
msgid "ISC tabaco y cigarrillos por pagar"
msgstr "ISC tabaco y cigarrillos por pagar"
msgctxt "model:account.account.template,name:do_account_21020803"
msgid "ISC telecomunicaciones por pagar"
msgstr "ISC telecomunicaciones por pagar"
msgctxt "model:account.account.template,name:do_account_21020804"
msgid "ISC combustibles fósiles por pagar"
msgstr "ISC combustibles fósiles por pagar"
msgctxt "model:account.account.template,name:do_account_21020805"
msgid "ISC vehículos de motor por pagar"
msgstr "ISC vehículos de motor por pagar"
msgctxt "model:account.account.template,name:do_account_21020901"
msgid "CDT INDOTEL 2% por pagar"
msgstr "CDT INDOTEL 2% por pagar"
msgctxt "model:account.account.template,name:do_account_21021001"
msgid "Transferencia inmobiliaria ITI 3% por pagar"
msgstr "Transferencia inmobiliaria ITI 3% por pagar"
msgctxt "model:account.account.template,name:do_account_21021101"
msgid "Retenciones ITBIS 30% gran contribuyente por pagar"
msgstr "Retenciones ITBIS 30% gran contribuyente por pagar"
msgctxt "model:account.account.template,name:do_account_21021201"
msgid "Retenciones ITBIS proveedor informal 75% por pagar"
msgstr "Retenciones ITBIS proveedor informal 75% por pagar"
msgctxt "model:account.account.template,name:do_account_21021301"
msgid "Retenciones ISR servicios personas jurídicas 5% por pagar"
msgstr "Retenciones ISR servicios personas jurídicas 5% por pagar"
msgctxt "model:account.account.template,name:do_account_21021302"
msgid "Retenciones ISR servicios personas físicas 10% por pagar"
msgstr "Retenciones ISR servicios personas físicas 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21021401"
msgid "Retenciones ISR alquileres 10% por pagar"
msgstr "Retenciones ISR alquileres 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21021501"
msgid "Retenciones ISR intereses personas físicas 10% por pagar"
msgstr "Retenciones ISR intereses personas físicas 10% por pagar"
msgctxt "model:account.account.template,name:do_account_21021502"
msgid "Retenciones ISR intereses personas jurídicas 1% por pagar"
msgstr "Retenciones ISR intereses personas jurídicas 1% por pagar"
msgctxt "model:account.account.template,name:do_account_21021701"
msgid "Retenciones ISR premios 25% por pagar"
msgstr "Retenciones ISR premios 25% por pagar"
msgctxt "model:account.account.template,name:do_account_21021801"
msgid "Retenciones ISR ganadería/carne bovina 1% por pagar"
msgstr "Retenciones ISR ganadería/carne bovina 1% por pagar"
msgctxt "model:account.account.template,name:do_account_21021901"
msgid "Impuesto cheques y transferencias 0.15% por pagar"
msgstr "Impuesto cheques y transferencias 0.15% por pagar"
msgctxt "model:account.account.template,name:do_account_21021902"
msgid "Impuesto cheques y transferencias 0.20% por pagar"
msgstr "Impuesto cheques y transferencias 0.20% por pagar"
tax.py
+80 -2
View File
@@ -15,6 +15,75 @@ TAX_KIND = [
('others', 'Other Taxes'),
]
TAX_FISCAL_TYPE = [
('', ''),
('itbis_sale_18', 'ITBIS ventas 18%'),
('itbis_sale_16', 'ITBIS ventas 16%'),
('itbis_sale_9', 'ITBIS ventas 9%'),
('itbis_sale_8', 'ITBIS ventas 8%'),
('itbis_purchase_18', 'ITBIS compras 18%'),
('itbis_purchase_16', 'ITBIS compras 16%'),
('itbis_purchase_9', 'ITBIS compras 9%'),
('itbis_purchase_8', 'ITBIS compras 8%'),
('itbis_exempt', 'ITBIS exento'),
('itbis_zero_rate', 'ITBIS tasa cero'),
('itbis_withholding_30', 'Retención ITBIS 30%'),
('itbis_withholding_75_informal', 'Retención ITBIS 75% proveedor informal'),
('itbis_withholding_75_informal_16', 'Retención ITBIS 75% proveedor informal 16%'),
('itbis_withholding_100_services', 'Retención ITBIS 100% servicios'),
('itbis_withholding_100_informal_goods_18', 'Retención ITBIS 100% bienes informales 18%'),
('itbis_withholding_100_informal_goods_16', 'Retención ITBIS 100% bienes informales 16%'),
('itbis_withholding_rst_18', 'Retención ITBIS RST 18%'),
('itbis_withholding_rst_16', 'Retención ITBIS RST 16%'),
('itbis_withholding_insurance_100', 'Retención ITBIS seguros 100%'),
('itbis_withholding_airline_100', 'ITBIS retenido aerolíneas 100%'),
('itbis_withholding_society_30_suffered', 'ITBIS retenido sociedades 30%'),
('itbis_withholding_hotel_100', 'ITBIS retenido hoteles 100%'),
('itbis_withholding_state_100', 'ITBIS retenido Estado 100%'),
('itbis_withholding_acquirer_2', 'Retención ITBIS adquirencia 2%'),
('isr_legal_entity_services_5', 'ISR servicios personas jurídicas 5%'),
('isr_individual_services_10', 'ISR servicios personas físicas 10%'),
('isr_dividends_10', 'ISR dividendos 10%'),
('isr_interest_individual_10', 'ISR intereses personas físicas 10%'),
('isr_interest_legal_entity_1', 'ISR intereses personas jurídicas 1%'),
('isr_rent_10', 'ISR alquileres 10%'),
('isr_state_1_5', 'ISR pagos del Estado 1.5%'),
('isr_state_5', 'ISR pagos del Estado 5%'),
('isr_bovine_meat_1', 'ISR ganadería/carne bovina 1%'),
('isr_exporter_sales_2_5', 'ISR exportadores ventas mercado local 2.5%'),
('isr_prizes_10', 'ISR premios 10%'),
('isr_prizes_15', 'ISR premios 15%'),
('isr_prizes_25', 'ISR premios 25%'),
('isr_slot_machine_prizes_10', 'ISR premios máquinas tragamonedas 10%'),
('isr_other_income_10', 'ISR otras rentas 10%'),
('isr_foreign_services_27', 'ISR exterior servicios/regalías 27%'),
('isr_foreign_interest_10', 'ISR exterior intereses/asistencia 10%'),
('isc_alcohol_10', 'ISC bebidas alcohólicas 10%'),
('isc_tobacco_20', 'ISC tabaco 20%'),
('isc_telecom_10', 'ISC telecomunicaciones 10%'),
('isc_fossil_fuel_16', 'ISC combustibles fósiles 16%'),
('isc_avtur_6_5', 'ISC Avtur 6.5%'),
('isc_fuel_rd2_gallon', 'ISC adicional combustibles RD$2 por galón'),
('isc_insurance_withholding_100', 'Retención ISC seguros 100%'),
('isc_vehicle_17', 'ISC vehículos 17% referencial'),
('cdt_indotel_2', 'CDT INDOTEL 2%'),
('legal_tip_10', 'Propina legal 10%'),
('check_transfer_tax_015', 'Impuesto cheques/transferencias 0.15%'),
('check_transfer_tax_020', 'Impuesto cheques/transferencias 0.20%'),
('asset_tax_1', 'Impuesto a los activos 1%'),
('real_estate_transfer_3', 'Transferencia inmobiliaria 3%'),
]
TAX_APPLICATION = [
('', ''),
('sale_invoice', 'Factura de venta'),
('purchase_invoice', 'Factura de compra'),
('payment_withholding', 'Retención en pago/cobro'),
('bank_charge', 'Cargo bancario'),
('annual_declaration', 'Declaración anual'),
('asset_transfer', 'Transferencia de activos'),
]
MODEL_DATA_RENAMES = {
'do_tax_group_otros': 'do_tax_group_others',
'do_tc_otros': 'do_tc_others',
@@ -49,6 +118,10 @@ class TaxTemplate(metaclass=PoolMeta):
__name__ = 'account.tax.template'
tax_kind = fields.Selection(TAX_KIND, 'Tax Kind', sort=False)
tax_fiscal_type = fields.Selection(
TAX_FISCAL_TYPE, 'Fiscal Tax Type', sort=False)
tax_application = fields.Selection(
TAX_APPLICATION, 'Tax Application', sort=False)
@classmethod
def __register__(cls, module_name):
@@ -64,8 +137,9 @@ class TaxTemplate(metaclass=PoolMeta):
def _get_tax_value(self, tax=None):
values = super()._get_tax_value(tax=tax)
if not tax or tax.tax_kind != self.tax_kind:
values['tax_kind'] = self.tax_kind
for field in ['tax_kind', 'tax_fiscal_type', 'tax_application']:
if not tax or getattr(tax, field) != getattr(self, field):
values[field] = getattr(self, field)
return values
@@ -73,6 +147,10 @@ class Tax(metaclass=PoolMeta):
__name__ = 'account.tax'
tax_kind = fields.Selection(TAX_KIND, 'Tax Kind', sort=False)
tax_fiscal_type = fields.Selection(
TAX_FISCAL_TYPE, 'Fiscal Tax Type', sort=False)
tax_application = fields.Selection(
TAX_APPLICATION, 'Tax Application', sort=False)
@classmethod
def __register__(cls, module_name):
tax_code_do.xml
+427 -38
View File
@@ -5,8 +5,8 @@
Débitos / obligaciones a DGII → invoice="+", credit="-"
Créditos / reducciones al saldo → invoice="-", credit="+"
Excepción: ITBIS retención GC 30% (do_tax_ret_itbis_30) tiene rate=-5.4%,
por lo que el monto ya llega negativo al código; se usa invoice="+", credit="-".
Retenciones practicadas por la compañía usan tasa negativa y operador "-"
para presentar la obligación fiscal como valor positivo.
Lógica del árbol ITBIS:
Padre "ITBIS" = Ventas (+) + Compras (-) + Retenciones recibidas (-) = Neto a pagar
@@ -40,6 +40,11 @@
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_ventas"/>
</record>
<record id="do_tc_itbis_ventas_9" model="account.tax.code.template">
<field name="name">ITBIS Facturado 9% (Ley 690-16)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_ventas"/>
</record>
<record id="do_tc_itbis_ventas_8" model="account.tax.code.template">
<field name="name">ITBIS Facturado 8% (Tasa Reducida)</field>
<field name="account" ref="do_account_root"/>
@@ -62,26 +67,51 @@
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<record id="do_tc_itbis_compras_9" model="account.tax.code.template">
<field name="name">ITBIS Soportado 9% (Ley 690-16)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<record id="do_tc_itbis_compras_8" model="account.tax.code.template">
<field name="name">ITBIS Soportado 8% (Tasa Reducida)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis_compras"/>
</record>
<!-- Retención GC: rate ya es -5.4%, el monto llega negativo → resta del padre con invoice="+" -->
<!-- Retención GC: rate=-5.4%; operador "-" presenta obligación positiva. -->
<record id="do_tc_itbis_retenido" model="account.tax.code.template">
<field name="name">ITBIS Retenido por Gran Contribuyente (30%)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<!-- Adquirencias: rate=2% positivo, se usa invoice="-" para que reste del padre -->
<!-- Adquirencias: retención sufrida; rate=-2%, operador "+" resta del padre. -->
<record id="do_tc_itbis_retenido_adq" model="account.tax.code.template">
<field name="name">ITBIS Retenido por Adquirencias (NG 06-23, 2%)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<!-- Informal 100%: agrega obligación al balance → invoice="+" -->
<!-- Retenciones ITBIS proveedor informal / servicios: obligaciones fiscales -->
<record id="do_tc_itbis_ret_informal" model="account.tax.code.template">
<field name="name">ITBIS Retenido 100% Proveedor Informal (B11/E41)</field>
<field name="name">ITBIS Retenido 100% Servicios Gravados</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_informal_75" model="account.tax.code.template">
<field name="name">ITBIS Retenido 75% Proveedor Informal (B11/E41)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_rst" model="account.tax.code.template">
<field name="name">ITBIS Retenido a Proveedores RST</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_insurance" model="account.tax.code.template">
<field name="name">ITBIS Retenido en Servicios de Seguro</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
<record id="do_tc_itbis_ret_sectorial" model="account.tax.code.template">
<field name="name">ITBIS Retenido por Terceros Sectoriales</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_itbis"/>
</record>
@@ -133,11 +163,36 @@
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_gobierno_5" model="account.tax.code.template">
<field name="name">Retención ISR Estado/Sector Público 5%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_bovine" model="account.tax.code.template">
<field name="name">Retención ISR Ganadería/Carne Bovina 1%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_exporter" model="account.tax.code.template">
<field name="name">Retención ISR Exportadores Mercado Local 2.5%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_premios" model="account.tax.code.template">
<field name="name">Retención ISR Premios y Loterías 25% (Art. 321 CT)</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_premios_tramos" model="account.tax.code.template">
<field name="name">Retención ISR Premios 10% / 15% y Tragamonedas</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_other_income" model="account.tax.code.template">
<field name="name">Retención ISR Otras Rentas 10%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isr"/>
</record>
<record id="do_tc_isr_ext" model="account.tax.code.template">
<field name="name">ISR Pagos al Exterior (Art. 305-306 CT)</field>
<field name="account" ref="do_account_root"/>
@@ -151,7 +206,7 @@
<field name="parent" eval="None"/>
</record>
<record id="do_tc_isc_bebidas" model="account.tax.code.template">
<field name="name">ISC Bebidas Alcohólicas 20%</field>
<field name="name">ISC Bebidas Alcohólicas 10%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
@@ -165,6 +220,16 @@
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_combustibles" model="account.tax.code.template">
<field name="name">ISC Combustibles Fósiles 16%</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_ret_insurance" model="account.tax.code.template">
<field name="name">Retención ISC Servicios de Seguro</field>
<field name="account" ref="do_account_root"/>
<field name="parent" ref="do_tc_isc"/>
</record>
<record id="do_tc_isc_vehiculos" model="account.tax.code.template">
<field name="name">ISC Vehículos de Motor (ad valorem)</field>
<field name="account" ref="do_account_root"/>
@@ -213,10 +278,9 @@
<!-- ===== Líneas: enlace impuesto → código =====
ITBIS Ventas: invoice="+", credit="-" (débito fiscal, crédito revierte)
ITBIS Compras: invoice="-", credit="+" (crédito resta del padre; nd. proveedor revierte)
ITBIS GC Ret.: invoice="+", credit="-" (rate −5.4% → monto ya negativo → resta)
ITBIS Adq.: invoice="-", credit="+" (rate +2%, debemos restar del padre explícitamente)
ITBIS Informal: invoice="+", credit="-" (obligación al padre)
ISR / ISC / CDT / Otros: invoice="+", credit="-" (obligaciones)
Retenciones practicadas: invoice="-", credit="+" (rate negativo → obligación positiva)
Retenciones sufridas: invoice="+", credit="-" (rate negativo → crédito/anticipo)
ISC / CDT / Otros: invoice="+", credit="-" (obligaciones)
===== -->
<!-- ITBIS Ventas 18% -->
@@ -251,6 +315,22 @@
<field name="type">credit</field>
</record>
<!-- ITBIS Ventas 9% -->
<record id="do_tcl_itbis9v_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_9"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_9_venta"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis9v_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_9"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_9_venta"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Ventas 8% -->
<record id="do_tcl_itbis8v_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ventas_8"/>
@@ -299,6 +379,22 @@
<field name="type">credit</field>
</record>
<!-- ITBIS Compras 9% -->
<record id="do_tcl_itbis9c_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_9"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_itbis_9_compra"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_itbis9c_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_9"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_itbis_9_compra"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Compras 8% -->
<record id="do_tcl_itbis8c_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_compras_8"/>
@@ -315,54 +411,183 @@
<field name="type">credit</field>
</record>
<!-- ITBIS Retención GC 30%: rate=-5.4% → monto ya negativo; invoice="+" basta -->
<!-- ITBIS Retención GC 30%: retención practicada, rate=-5.4% -->
<record id="do_tcl_ret_itbis_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_30"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_30"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención Adquirencias 2%: rate positivo → invoice="-" para restar del padre -->
<!-- ITBIS Retención Adquirencias 2%: retención sufrida, rate=-2% -->
<record id="do_tcl_ret_itbis_adq_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido_adq"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_2_adq"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_adq_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_retenido_adq"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_2_adq"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención 100% Proveedor Informal: agrega obligación al padre -->
<!-- ITBIS Retención 100% Servicios: retención practicada -->
<record id="do_tcl_ret_itbis_inf_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_100_inf"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_inf_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_100_inf"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ITBIS Retención 75% Proveedor Informal: retención practicada -->
<record id="do_tcl_ret_itbis_inf75_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_inf75_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_inf75_16_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_inf75_16_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal_75"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_75_inf_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_goods18_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_18"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_goods18_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_18"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_goods16_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_goods16_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_informal"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_100_goods_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_rst18_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_rst_18"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_rst18_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_rst_18"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_rst16_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_rst_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_rst16_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_rst"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_rst_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_ins_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_insurance"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_itbis_insurance_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_ins_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_insurance"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_insurance_100"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_itbis_air_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_airline_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_soc_suf_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_society_30_suf"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_hot_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_hotel_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_itbis_state_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_ret_sectorial"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_itbis_state_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<!-- ITBIS Tasa Cero: seguimiento de base imponible (informativo) -->
<record id="do_tcl_itbis_tc_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_itbis_tasa_cero"/>
@@ -375,14 +600,14 @@
<!-- ISR Honorarios Personas Jurídicas 5% -->
<record id="do_tcl_isr_hon_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_honorarios"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_hon_5"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_hon_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_honorarios"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_hon_5"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -391,14 +616,14 @@
<!-- ISR Honorarios Personas Físicas 10% -->
<record id="do_tcl_isr_serv_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_servicios"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_serv_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_serv_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_servicios"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_serv_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -407,14 +632,14 @@
<!-- ISR Dividendos 10% -->
<record id="do_tcl_isr_div_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_dividendos"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_div_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_div_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_dividendos"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_div_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -423,14 +648,14 @@
<!-- ISR Intereses Persona Física 10% -->
<record id="do_tcl_isr_int_pf_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses_pf"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_int_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_int_pf_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses_pf"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_int_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -439,14 +664,14 @@
<!-- ISR Intereses Persona Jurídica 1% -->
<record id="do_tcl_isr_int_pj_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_int_pj_1"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_int_pj_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_intereses"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_int_pj_1"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -455,14 +680,14 @@
<!-- ISR Alquileres 10% -->
<record id="do_tcl_isr_alq_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_alquileres"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_alq_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_alq_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_alquileres"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_alq_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -484,33 +709,138 @@
<field name="type">credit</field>
</record>
<!-- ISR Estado 5%: retención sufrida -->
<record id="do_tcl_isr_est5_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_gobierno_5"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_est_5"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_est5_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_gobierno_5"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_est_5"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Ganadería/Carne Bovina 1%: retención practicada -->
<record id="do_tcl_isr_bovine_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_bovine"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_bovine_1"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_bovine_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_bovine"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_bovine_1"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Exportadores 2.5%: retención sufrida -->
<record id="do_tcl_isr_exporter_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_exporter"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_exporter_25"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_exporter_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_exporter"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_exporter_25"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Premios 25% -->
<record id="do_tcl_isr_prem_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_premios_25"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_prem_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_premios_25"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_prem10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_premios_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_prem10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_premios_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_prem15_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_premios_15"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_prem15_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_premios_15"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_trag10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_tragamonedas_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_trag10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_premios_tramos"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_tragamonedas_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isr_other10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_other_income"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_other_income_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_other10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_other_income"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_other_income_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISR Exterior 27% -->
<record id="do_tcl_isr_ext27_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_ext_27"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_ext27_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_ext_27"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -519,14 +849,14 @@
<!-- ISR Exterior 10% -->
<record id="do_tcl_isr_ext10_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">+</field>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isr_ext_10"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isr_ext10_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isr_ext"/>
<field name="operator">-</field>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isr_ext_10"/>
<field name="amount">tax</field>
<field name="type">credit</field>
@@ -580,6 +910,65 @@
<field name="type">credit</field>
</record>
<!-- ISC Combustibles Fósiles -->
<record id="do_tcl_isc_comb_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_combustibles_16"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_comb_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_combustibles_16"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isc_avtur_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_avtur_65"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_avtur_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_avtur_65"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_isc_fuel_rd2_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_isc_fuel_rd2_gallon"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_isc_fuel_rd2_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_combustibles"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_isc_fuel_rd2_gallon"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<record id="do_tcl_ret_isc_ins_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_ret_insurance"/>
<field name="operator">-</field>
<field name="tax" ref="do_tax_ret_isc_insurance_100"/>
<field name="amount">tax</field>
<field name="type">invoice</field>
</record>
<record id="do_tcl_ret_isc_ins_cr" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_ret_insurance"/>
<field name="operator">+</field>
<field name="tax" ref="do_tax_ret_isc_insurance_100"/>
<field name="amount">tax</field>
<field name="type">credit</field>
</record>
<!-- ISC Vehículos -->
<record id="do_tcl_isc_veh_inv" model="account.tax.code.line.template">
<field name="code" ref="do_tc_isc_vehiculos"/>
tax_do.xml
+512 -90
View File
@@ -54,23 +54,42 @@
<field name="rate" eval="Decimal('18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210201"/>
<field name="credit_note_account" ref="do_account_210201"/>
<field name="invoice_account" ref="do_account_21020101"/>
<field name="credit_note_account" ref="do_account_21020101"/>
<field name="legal_notice">Arts. 335-392 CT Ley 11-92; Ley 253-12 Art. 10; Decreto 293-11</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_sale_18</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_itbis_16_venta" model="account.tax.template">
<field name="name">ITBIS 16% — Ventas (Histórico, No Vigente)</field>
<field name="name">ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)</field>
<field name="description">ITBIS 16% Ventas</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('16')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210201"/>
<field name="credit_note_account" ref="do_account_210201"/>
<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa histórica no vigente</field>
<field name="invoice_account" ref="do_account_21020102"/>
<field name="credit_note_account" ref="do_account_21020102"/>
<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa especial 16%</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_sale_16</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_itbis_9_venta" model="account.tax.template">
<field name="name">ITBIS 9% — Ventas Tasa Especial Ley 690-16</field>
<field name="description">ITBIS 9% Ventas</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('9')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020103"/>
<field name="credit_note_account" ref="do_account_21020103"/>
<field name="legal_notice">IT-1 DGII 2020; Ley 690-16 — tasa especial ITBIS 9%</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_sale_9</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_itbis_18_compra" model="account.tax.template">
@@ -80,23 +99,42 @@
<field name="rate" eval="Decimal('18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_110401"/>
<field name="credit_note_account" ref="do_account_110401"/>
<field name="invoice_account" ref="do_account_11040101"/>
<field name="credit_note_account" ref="do_account_11040101"/>
<field name="legal_notice">Arts. 349-357 CT Ley 11-92 — Crédito fiscal ITBIS; Decreto 293-11</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_purchase_18</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_itbis_16_compra" model="account.tax.template">
<field name="name">ITBIS 16% — Compras / Crédito Fiscal (Histórico, No Vigente)</field>
<field name="name">ITBIS 16% — Compras / Crédito Fiscal Tasa Especial</field>
<field name="description">ITBIS 16% Compras</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('16')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_110401"/>
<field name="credit_note_account" ref="do_account_110401"/>
<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal histórico, tasa no vigente</field>
<field name="invoice_account" ref="do_account_11040102"/>
<field name="credit_note_account" ref="do_account_11040102"/>
<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal tasa especial 16%</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_purchase_16</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_itbis_9_compra" model="account.tax.template">
<field name="name">ITBIS 9% — Compras / Crédito Fiscal Tasa Especial Ley 690-16</field>
<field name="description">ITBIS 9% Compras</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('9')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040103"/>
<field name="credit_note_account" ref="do_account_11040103"/>
<field name="legal_notice">IT-1 DGII 2020; Ley 690-16 — crédito fiscal tasa especial 9%</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_purchase_9</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_itbis_8_venta" model="account.tax.template">
@@ -106,10 +144,12 @@
<field name="rate" eval="Decimal('8')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210201"/>
<field name="credit_note_account" ref="do_account_210201"/>
<field name="invoice_account" ref="do_account_21020104"/>
<field name="credit_note_account" ref="do_account_21020104"/>
<field name="legal_notice">Art. 345 CT; Ley 253-12; Decreto 293-11 — Tasa reducida 8%</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_sale_8</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_itbis_8_compra" model="account.tax.template">
@@ -119,10 +159,12 @@
<field name="rate" eval="Decimal('8')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_110401"/>
<field name="credit_note_account" ref="do_account_110401"/>
<field name="invoice_account" ref="do_account_11040104"/>
<field name="credit_note_account" ref="do_account_11040104"/>
<field name="legal_notice">Arts. 349-357 CT — Crédito fiscal tasa reducida 8%; Decreto 293-11</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_purchase_8</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_itbis_exento" model="account.tax.template">
@@ -133,6 +175,8 @@
<field name="account" ref="do_account_root"/>
<field name="legal_notice">Arts. 343-344 CT Ley 11-92; Ley 288-04; NG 12-22 DGII</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_exempt</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_itbis_tasa_cero" model="account.tax.template">
@@ -142,10 +186,12 @@
<field name="rate" eval="Decimal('0')"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210201"/>
<field name="credit_note_account" ref="do_account_210201"/>
<field name="invoice_account" ref="do_account_21020105"/>
<field name="credit_note_account" ref="do_account_21020105"/>
<field name="legal_notice">Art. 342 CT; Ley 557-05; Ley 8-90 Zonas Francas; NG 05-19 DGII</field>
<field name="tax_kind">itbis</field>
<field name="tax_fiscal_type">itbis_zero_rate</field>
<field name="tax_application">sale_invoice</field>
</record>
<!-- Retención ITBIS 30% Gran Contribuyente: tasa negativa (-5.4%) = 30% × 18% sobre la base -->
@@ -156,10 +202,12 @@
<field name="rate" eval="Decimal('-5.4')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210202"/>
<field name="credit_note_account" ref="do_account_210202"/>
<field name="invoice_account" ref="do_account_21021101"/>
<field name="credit_note_account" ref="do_account_21021101"/>
<field name="legal_notice">NG 01-11 DGII 2011; Arts. 309 y 337 CT — Grandes Contribuyentes</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_30</field>
<field name="tax_application">purchase_invoice</field>
</record>
<!-- Retención ITBIS 2% adquirencias (NG 06-23): la norma aplica el 2% sobre el monto TOTAL
@@ -169,13 +217,15 @@
<field name="name">Retención ITBIS 2% — Adquirencias Tarjetas de Crédito y Débito (NG 06-23)</field>
<field name="description">Retención ITBIS Adquirencias 2%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('2')/100"/>
<field name="rate" eval="Decimal('-2')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_110406"/>
<field name="credit_note_account" ref="do_account_110406"/>
<field name="invoice_account" ref="do_account_11040601"/>
<field name="credit_note_account" ref="do_account_11040601"/>
<field name="legal_notice">NG 06-23 DGII 2023; Art. 337 CT — Adquirencias tarjetas débito/crédito</field>
<field name="tax_kind">itbis_withholding_acquirer</field>
<field name="tax_fiscal_type">itbis_withholding_acquirer_2</field>
<field name="tax_application">payment_withholding</field>
</record>
<!-- ══════ ISR RETENCIONES — Arts. 307-309 CT Ley 11-92; Decreto 95-12 ══════ -->
@@ -184,104 +234,225 @@
<field name="name">Retención ISR 5% — Honorarios y Servicios a Personas Jurídicas</field>
<field name="description">Retención ISR Persona Jurídica 5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('5')/100"/>
<field name="rate" eval="Decimal('-5')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_21021301"/>
<field name="credit_note_account" ref="do_account_21021301"/>
<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas jurídicas</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_legal_entity_services_5</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_isr_serv_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Honorarios y Servicios a Personas Físicas</field>
<field name="description">Retención ISR Persona Física 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('10')/100"/>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_21021302"/>
<field name="credit_note_account" ref="do_account_21021302"/>
<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas físicas</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_individual_services_10</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_isr_div_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Dividendos y Utilidades Distribuidas (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Dividendos 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('10')/100"/>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210206"/>
<field name="credit_note_account" ref="do_account_210206"/>
<field name="invoice_account" ref="do_account_21020601"/>
<field name="credit_note_account" ref="do_account_21020601"/>
<field name="legal_notice">Art. 308 CT Ley 11-92; Decreto 95-12; Formulario IR-18</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_dividends_10</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_int_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Intereses a Personas Físicas (NG 07-19)</field>
<field name="description">Retención ISR Intereses Persona Física 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('10')/100"/>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_21021501"/>
<field name="credit_note_account" ref="do_account_21021501"/>
<field name="legal_notice">NG 07-19 DGII; Art. 306 bis CT — Intereses personas físicas, definitivo</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_interest_individual_10</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_alq_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Alquileres y Arrendamientos (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Alquileres 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('10')/100"/>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_21021401"/>
<field name="credit_note_account" ref="do_account_21021401"/>
<field name="legal_notice">Art. 309 CT; NG 08-11 DGII — Alquileres personas físicas y jurídicas</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_rent_10</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_isr_est_15" model="account.tax.template">
<field name="name">Retención ISR 1.5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Estado 1.5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('1.5')/100"/>
<field name="rate" eval="Decimal('-1.5')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_11040801"/>
<field name="credit_note_account" ref="do_account_11040801"/>
<field name="legal_notice">Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_state_1_5</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_isr_est_5" model="account.tax.template">
<field name="name">Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Estado 5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-5')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040802"/>
<field name="credit_note_account" ref="do_account_11040802"/>
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — retención pagos del Estado 5%</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_state_5</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_isr_bovine_1" model="account.tax.template">
<field name="name">Retención ISR 1% — Sector Ganadería y Carne Bovina</field>
<field name="description">Retención ISR Ganadería/Carne Bovina 1%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-1')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021801"/>
<field name="credit_note_account" ref="do_account_21021801"/>
<field name="legal_notice">NG 04-25 DGII — retención 1% sobre facturas sector carne bovina</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_bovine_meat_1</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_isr_exporter_25" model="account.tax.template">
<field name="name">Retención ISR 2.5% — Exportadores en Ventas al Mercado Local</field>
<field name="description">Retención ISR Exportadores 2.5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-2.5')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040803"/>
<field name="credit_note_account" ref="do_account_11040803"/>
<field name="legal_notice">NG 15-07 DGII — retención 2.5% ventas locales de exportadores</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_exporter_sales_2_5</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_isr_int_pj_1" model="account.tax.template">
<field name="name">Retención ISR 1% — Intereses a Personas Jurídicas (NG 07-19)</field>
<field name="description">Retención ISR Intereses Persona Jurídica 1%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('1')/100"/>
<field name="rate" eval="Decimal('-1')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_21021502"/>
<field name="credit_note_account" ref="do_account_21021502"/>
<field name="legal_notice">NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_interest_legal_entity_1</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_premios_25" model="account.tax.template">
<field name="name">Retención ISR 25% — Premios de Lotería, Sorteos y Rifas (Personas Físicas y Jurídicas)</field>
<field name="description">Retención ISR Premios 25%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('25')/100"/>
<field name="rate" eval="Decimal('-25')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210203"/>
<field name="credit_note_account" ref="do_account_210203"/>
<field name="invoice_account" ref="do_account_21021701"/>
<field name="credit_note_account" ref="do_account_21021701"/>
<field name="legal_notice">Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_prizes_25</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_premios_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Premios RD$100,001 a RD$500,000</field>
<field name="description">Retención ISR Premios 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021702"/>
<field name="credit_note_account" ref="do_account_21021702"/>
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$100,001 a RD$500,000 10%</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_prizes_10</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_premios_15" model="account.tax.template">
<field name="name">Retención ISR 15% — Premios RD$500,001 a RD$1,000,000</field>
<field name="description">Retención ISR Premios 15%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-15')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021703"/>
<field name="credit_note_account" ref="do_account_21021703"/>
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15%</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_prizes_15</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_tragamonedas_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Premios Máquinas Tragamonedas</field>
<field name="description">Retención ISR Máquinas Tragamonedas 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021704"/>
<field name="credit_note_account" ref="do_account_21021704"/>
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10%</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_slot_machine_prizes_10</field>
<field name="tax_application">payment_withholding</field>
</record>
<record id="do_tax_ret_isr_other_income_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Otras Rentas no Contempladas</field>
<field name="description">Retención ISR Otras Rentas 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020301"/>
<field name="credit_note_account" ref="do_account_21020301"/>
<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10%</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_other_income_10</field>
<field name="tax_application">purchase_invoice</field>
</record>
<!-- ══════ ISR PAGOS AL EXTERIOR — Arts. 305-306 CT Ley 11-92 ══════ -->
@@ -290,59 +461,232 @@
<field name="name">Retención ISR 27% — Pagos al Exterior: Servicios y Regalías (No Residentes)</field>
<field name="description">Retención ISR Exterior 27%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('27')/100"/>
<field name="rate" eval="Decimal('-27')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210207"/>
<field name="credit_note_account" ref="do_account_210207"/>
<field name="invoice_account" ref="do_account_21020701"/>
<field name="credit_note_account" ref="do_account_21020701"/>
<field name="legal_notice">Art. 305 CT Ley 11-92 — Servicios y regalías a no residentes 27%</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_foreign_services_27</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_isr_ext_10" model="account.tax.template">
<field name="name">Retención ISR 10% — Pagos al Exterior: Intereses y Asistencia Técnica (No Residentes)</field>
<field name="description">Retención ISR Exterior 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('10')/100"/>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210207"/>
<field name="credit_note_account" ref="do_account_210207"/>
<field name="invoice_account" ref="do_account_21020702"/>
<field name="credit_note_account" ref="do_account_21020702"/>
<field name="legal_notice">Arts. 305-306 CT — Intereses y asistencia técnica a no residentes</field>
<field name="tax_kind">isr_withholding</field>
<field name="tax_fiscal_type">isr_foreign_interest_10</field>
<field name="tax_application">purchase_invoice</field>
</record>
<!-- ══════ ITBIS ADICIONAL — Retención 100% Proveedor Informal ══════ -->
<!-- ══════ ITBIS ADICIONAL — Retenciones especiales DGII ══════ -->
<!-- Cuando se compra a proveedor sin RNC (NCF B11/E41), el comprador retiene
el 100% del ITBIS que debería haberse cobrado y lo paga directamente a DGII.
No genera crédito fiscal para el comprador — el ITBIS es costo adicional. -->
<!-- Servicios gravados con retención del 100% del ITBIS según NG 01-11. -->
<record id="do_tax_ret_itbis_100_inf" model="account.tax.template">
<field name="name">Retención ITBIS 100% — Compras a Proveedor Informal (B11 / e-CF E41)</field>
<field name="description">Retención ITBIS Proveedor Informal 100%</field>
<field name="name">Retención ITBIS 100% — Servicios Gravados Sujetos a Retención</field>
<field name="description">Retención ITBIS Servicios 100%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('18')/100"/>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210202"/>
<field name="credit_note_account" ref="do_account_210202"/>
<field name="legal_notice">Art. 337 CT; NG 08-10 DGII — Retención 100% ITBIS comprador B11/E41</field>
<field name="invoice_account" ref="do_account_21020201"/>
<field name="credit_note_account" ref="do_account_21020201"/>
<field name="legal_notice">NG 01-11 DGII — Retención 100% ITBIS en servicios gravados</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_100_services</field>
<field name="tax_application">purchase_invoice</field>
</record>
<!-- Proveedor informal de bienes gravados: la NG 08-10 establece retención
del 75% del ITBIS. La tasa contable es -13.5% = 75% × 18%. -->
<record id="do_tax_ret_itbis_75_inf" model="account.tax.template">
<field name="name">Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)</field>
<field name="description">Retención ITBIS Proveedor Informal 75%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-13.5')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021201"/>
<field name="credit_note_account" ref="do_account_21021201"/>
<field name="legal_notice">NG 08-10 DGII — Retención 75% ITBIS compras a proveedores informales</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_75_informal</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_75_inf_16" model="account.tax.template">
<field name="name">Retención ITBIS 75% — Bienes Proveedor Informal Tasa 16%</field>
<field name="description">Retención ITBIS Proveedor Informal 75% Tasa 16%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-12')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021202"/>
<field name="credit_note_account" ref="do_account_21021202"/>
<field name="legal_notice">IT-1 DGII casilla 57; NG 08-10/05-19 — 75% de ITBIS tasa 16%</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_75_informal_16</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_100_goods_18" model="account.tax.template">
<field name="name">Retención ITBIS 100% — Bienes Proveedor Informal Tasa 18%</field>
<field name="description">Retención ITBIS Proveedor Informal 100% Tasa 18%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021203"/>
<field name="credit_note_account" ref="do_account_21021203"/>
<field name="legal_notice">IT-1 DGII casilla 56 — bienes comprobante de compras, retención 100%</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_100_informal_goods_18</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_100_goods_16" model="account.tax.template">
<field name="name">Retención ITBIS 100% — Bienes Proveedor Informal Tasa 16%</field>
<field name="description">Retención ITBIS Proveedor Informal 100% Tasa 16%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-16')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21021204"/>
<field name="credit_note_account" ref="do_account_21021204"/>
<field name="legal_notice">IT-1 DGII casilla 57 — bienes comprobante de compras, retención 100%</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_100_informal_goods_16</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_rst_18" model="account.tax.template">
<field name="name">Retención ITBIS 100% — Contribuyentes RST Tasa 18%</field>
<field name="description">Retención ITBIS RST 18%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020202"/>
<field name="credit_note_account" ref="do_account_21020202"/>
<field name="legal_notice">IT-1 DGII casilla 53 — ITBIS retenido RST operaciones gravadas 18%</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_rst_18</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_rst_16" model="account.tax.template">
<field name="name">Retención ITBIS 100% — Contribuyentes RST Tasa 16%</field>
<field name="description">Retención ITBIS RST 16%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-16')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020203"/>
<field name="credit_note_account" ref="do_account_21020203"/>
<field name="legal_notice">IT-1 DGII casilla 54 — ITBIS retenido RST operaciones gravadas 16%</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_rst_16</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_insurance_100" model="account.tax.template">
<field name="name">Retención ITBIS 100% — Compañías de Seguros</field>
<field name="description">Retención ITBIS Seguros 100%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020204"/>
<field name="credit_note_account" ref="do_account_21020204"/>
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ITBIS facturado</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_insurance_100</field>
<field name="tax_application">purchase_invoice</field>
</record>
<record id="do_tax_ret_itbis_airline_100" model="account.tax.template">
<field name="name">ITBIS Retenido por Aerolíneas 100% — BSP/IATA</field>
<field name="description">ITBIS Retenido Aerolíneas 100%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040701"/>
<field name="credit_note_account" ref="do_account_11040701"/>
<field name="legal_notice">IT-1 DGII casilla 28; NG 02-05 — ITBIS retenido por aerolíneas</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_airline_100</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_itbis_society_30_suf" model="account.tax.template">
<field name="name">ITBIS Retenido por Sociedades 30% — Retención Sufrida</field>
<field name="description">ITBIS Retenido Sociedades 30%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-5.4')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040702"/>
<field name="credit_note_account" ref="do_account_11040702"/>
<field name="legal_notice">IT-1 DGII casilla 29; NG 02-05/07-09 — sociedades retienen ITBIS</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_society_30_suffered</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_itbis_hotel_100" model="account.tax.template">
<field name="name">ITBIS Retenido por Hoteles 100% — Comisiones Paquetes</field>
<field name="description">ITBIS Retenido Hoteles 100%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040703"/>
<field name="credit_note_account" ref="do_account_11040703"/>
<field name="legal_notice">IT-1 DGII casilla 30; NG 02-05 — hoteles retienen ITBIS en comisiones</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_hotel_100</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_itbis_state_100" model="account.tax.template">
<field name="name">ITBIS Retenido por Entidades del Estado 100%</field>
<field name="description">ITBIS Retenido Estado 100%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-18')/100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_11040704"/>
<field name="credit_note_account" ref="do_account_11040704"/>
<field name="legal_notice">IT-1 DGII casilla 31 — ITBIS retenido por instituciones del Estado</field>
<field name="tax_kind">itbis_withholding</field>
<field name="tax_fiscal_type">itbis_withholding_state_100</field>
<field name="tax_application">sale_invoice</field>
</record>
<!-- ══════ ISC — IMPUESTO SELECTIVO AL CONSUMO — Arts. 393-441 CT ══════ -->
<record id="do_tax_isc_bebidas_alc" model="account.tax.template">
<field name="name">ISC 20% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)</field>
<field name="description">ISC Bebidas Alcohólicas 20%</field>
<field name="name">ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)</field>
<field name="description">ISC Bebidas Alcohólicas 10%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('20')/100"/>
<field name="rate" eval="Decimal('10')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210208"/>
<field name="credit_note_account" ref="do_account_210208"/>
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC bebidas alcohólicas, ad valorem 20%</field>
<field name="invoice_account" ref="do_account_21020801"/>
<field name="credit_note_account" ref="do_account_21020801"/>
<field name="legal_notice">Ley 253-12 mod. Art. 375 CT — ISC bebidas alcohólicas ad valorem 10%</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_alcohol_10</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_isc_tabaco" model="account.tax.template">
@@ -352,10 +696,12 @@
<field name="rate" eval="Decimal('20')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210208"/>
<field name="credit_note_account" ref="do_account_210208"/>
<field name="invoice_account" ref="do_account_21020802"/>
<field name="credit_note_account" ref="do_account_21020802"/>
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20%</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_tobacco_20</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_isc_telecom" model="account.tax.template">
@@ -365,10 +711,72 @@
<field name="rate" eval="Decimal('10')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210208"/>
<field name="credit_note_account" ref="do_account_210208"/>
<field name="invoice_account" ref="do_account_21020803"/>
<field name="credit_note_account" ref="do_account_21020803"/>
<field name="legal_notice">Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10%</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_telecom_10</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_isc_combustibles_16" model="account.tax.template">
<field name="name">ISC 16% — Combustibles Fósiles y Derivados del Petróleo</field>
<field name="description">ISC Combustibles Fósiles 16%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('16')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020804"/>
<field name="credit_note_account" ref="do_account_21020804"/>
<field name="legal_notice">Ley 253-12 mod. Art. 367 CT — ISC combustibles fósiles 16%</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_fossil_fuel_16</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_isc_avtur_65" model="account.tax.template">
<field name="name">ISC 6.5% — Avtur Tasa Reducida</field>
<field name="description">ISC Avtur 6.5%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('6.5')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020807"/>
<field name="credit_note_account" ref="do_account_21020807"/>
<field name="legal_notice">Ley 253-12 Art. 23 — tasa reducida Avtur 6.5% ad valorem</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_avtur_6_5</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_isc_fuel_rd2_gallon" model="account.tax.template">
<field name="name">ISC RD$2.00 — Adicional por Galón Gasolina/Gasoil</field>
<field name="description">ISC Combustibles RD$2/Galón</field>
<field name="type">fixed</field>
<field name="amount" eval="Decimal('2')"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020808"/>
<field name="credit_note_account" ref="do_account_21020808"/>
<field name="legal_notice">Ley 253-12 Art. 20 — adicional RD$2.00 por galón gasolina/gasoil</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_fuel_rd2_gallon</field>
<field name="tax_application">sale_invoice</field>
</record>
<record id="do_tax_ret_isc_insurance_100" model="account.tax.template">
<field name="name">Retención ISC 100% — Compañías de Seguros</field>
<field name="description">Retención ISC Seguros 100%</field>
<field name="type">percentage</field>
<field name="rate" eval="Decimal('-10')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_21020806"/>
<field name="credit_note_account" ref="do_account_21020806"/>
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ISC facturado</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_insurance_withholding_100</field>
<field name="tax_application">purchase_invoice</field>
</record>
<!-- Tasa referencial 17% para vehículos hasta 2,000 cc — varía por cilindrada,
@@ -380,10 +788,12 @@
<field name="rate" eval="Decimal('17')/100"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210208"/>
<field name="credit_note_account" ref="do_account_210208"/>
<field name="invoice_account" ref="do_account_21020805"/>
<field name="credit_note_account" ref="do_account_21020805"/>
<field name="legal_notice">Arts. 393-441 CT — ISC vehículos ad valorem (tasa varía por cilindrada/CIF)</field>
<field name="tax_kind">isc</field>
<field name="tax_fiscal_type">isc_vehicle_17</field>
<field name="tax_application">asset_transfer</field>
</record>
<!-- ══════ CDT — CONTRIBUCIÓN INDOTEL (LEY 153-98) ══════ -->
@@ -398,10 +808,12 @@
<field name="rate" eval="Decimal('2')/100"/>
<field name="group" ref="do_tax_group_cdt"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210209"/>
<field name="credit_note_account" ref="do_account_210209"/>
<field name="invoice_account" ref="do_account_21020901"/>
<field name="credit_note_account" ref="do_account_21020901"/>
<field name="legal_notice">Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos</field>
<field name="tax_kind">cdt</field>
<field name="tax_fiscal_type">cdt_indotel_2</field>
<field name="tax_application">sale_invoice</field>
</record>
<!-- ══════ OTROS IMPUESTOS Y CONTRIBUCIONES ══════ -->
@@ -416,10 +828,12 @@
<field name="rate" eval="Decimal('10')/100"/>
<field name="group" ref="do_tax_group_others"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210205"/>
<field name="credit_note_account" ref="do_account_210205"/>
<field name="invoice_account" ref="do_account_21020501"/>
<field name="credit_note_account" ref="do_account_21020501"/>
<field name="legal_notice">Ley 4-11 y Resolución Ministerio Trabajo — Propina obligatoria 10%</field>
<field name="tax_kind">tip</field>
<field name="tax_fiscal_type">legal_tip_10</field>
<field name="tax_application">sale_invoice</field>
</record>
<!-- 0.15% sobre valor de cheques y débitos bancarios electrónicos.
@@ -431,14 +845,16 @@
<field name="rate" eval="Decimal('0.15')/100"/>
<field name="group" ref="do_tax_group_others"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210205"/>
<field name="credit_note_account" ref="do_account_210205"/>
<field name="invoice_account" ref="do_account_21021901"/>
<field name="credit_note_account" ref="do_account_21021901"/>
<field name="legal_notice">Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos</field>
<field name="tax_kind">others</field>
<field name="tax_fiscal_type">check_transfer_tax_015</field>
<field name="tax_application">bank_charge</field>
</record>
<!-- 0.20% sobre valor de cheques y transferencias bancarias.
Se mantiene separado del 0.15% histórico para conservar trazabilidad. -->
<!-- 0.20% sobre valor de cheques y transferencias bancarias desde
2026-07-03. Se mantiene separado del 0.15% histórico. -->
<record id="do_tax_cheques_020" model="account.tax.template">
<field name="name">Impuesto sobre Cheques y Transferencias Bancarias 0.20% (Personas Físicas y Jurídicas)</field>
<field name="description">Impuesto Cheques y Transferencias 0.20%</field>
@@ -446,10 +862,12 @@
<field name="rate" eval="Decimal('0.20')/100"/>
<field name="group" ref="do_tax_group_others"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210205"/>
<field name="credit_note_account" ref="do_account_210205"/>
<field name="legal_notice">Impuesto sobre cheques y transferencias bancarias — 2.0 por mil</field>
<field name="invoice_account" ref="do_account_21021902"/>
<field name="credit_note_account" ref="do_account_21021902"/>
<field name="legal_notice">Ley 30-26, vig. 2026-07-03 — 2.0 por mil cheques/transferencias</field>
<field name="tax_kind">others</field>
<field name="tax_fiscal_type">check_transfer_tax_020</field>
<field name="tax_application">bank_charge</field>
</record>
<!-- Impuesto mínimo anual: si ISR calculado < 1% activos totales, se paga
@@ -461,10 +879,12 @@
<field name="rate" eval="Decimal('1')/100"/>
<field name="group" ref="do_tax_group_others"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210205"/>
<field name="credit_note_account" ref="do_account_210205"/>
<field name="invoice_account" ref="do_account_21020502"/>
<field name="credit_note_account" ref="do_account_21020502"/>
<field name="legal_notice">Art. 296-A CT Ley 11-92 — Mínimo ISR 1% activos totales, anual (IR-2)</field>
<field name="tax_kind">others</field>
<field name="tax_fiscal_type">asset_tax_1</field>
<field name="tax_application">annual_declaration</field>
</record>
<!-- ITI: aplica al comprador en transferencias de bienes inmuebles.
@@ -476,10 +896,12 @@
<field name="rate" eval="Decimal('3')/100"/>
<field name="group" ref="do_tax_group_others"/>
<field name="account" ref="do_account_root"/>
<field name="invoice_account" ref="do_account_210210"/>
<field name="credit_note_account" ref="do_account_210210"/>
<field name="invoice_account" ref="do_account_21021001"/>
<field name="credit_note_account" ref="do_account_21021001"/>
<field name="legal_notice">Art. 11 Ley 288-04; Arts. 27 ss. Ley 18-88 — ITI 3% valor inmueble</field>
<field name="tax_kind">others</field>
<field name="tax_fiscal_type">real_estate_transfer_3</field>
<field name="tax_application">asset_transfer</field>
</record>
</data>
</tryton>
tax_rule_do.xml
+300
View File
@@ -67,5 +67,305 @@
<field name="tax" ref="do_tax_ret_isr_ext_27"/>
<field name="sequence" eval="10"/>
</record>
<!-- Tasas especiales ITBIS -->
<record id="do_tax_rule_customer_itbis16" model="account.tax.rule.template">
<field name="name">Regla Clientes ITBIS 16% Tasa Especial (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_itbis16" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_itbis16"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_itbis_16_venta"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_itbis9" model="account.tax.rule.template">
<field name="name">Regla Clientes ITBIS 9% Tasa Especial Ley 690-16 (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_itbis9" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_itbis9"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_itbis_9_venta"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_itbis8" model="account.tax.rule.template">
<field name="name">Regla Clientes ITBIS 8% Tasa Reducida (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_itbis8" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_itbis8"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_itbis_8_venta"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_itbis16" model="account.tax.rule.template">
<field name="name">Regla Proveedores ITBIS 16% Tasa Especial (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_itbis16" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_itbis16"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_itbis_16_compra"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_itbis9" model="account.tax.rule.template">
<field name="name">Regla Proveedores ITBIS 9% Tasa Especial Ley 690-16 (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_itbis9" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_itbis9"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_itbis_9_compra"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_itbis8" model="account.tax.rule.template">
<field name="name">Regla Proveedores ITBIS 8% Tasa Reducida (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_itbis8" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_itbis8"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_itbis_8_compra"/>
<field name="sequence" eval="10"/>
</record>
<!-- Retenciones ITBIS que conservan el ITBIS base -->
<record id="do_tax_rule_supplier_itbis_ret30" model="account.tax.rule.template">
<field name="name">Regla Proveedores con Retención ITBIS 30% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_itbis_ret30" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_itbis_ret30"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_30"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_informal_goods" model="account.tax.rule.template">
<field name="name">Regla Proveedor Informal Bienes ITBIS 75% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_informal_goods" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_informal_goods"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_75_inf"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_services_itbis100" model="account.tax.rule.template">
<field name="name">Regla Servicios Gravados Retención ITBIS 100% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_services_itbis100" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_services_itbis100"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_100_inf"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_card_acquirer" model="account.tax.rule.template">
<field name="name">Regla Clientes Tarjeta / Adquirencia ITBIS 2% (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_card_acquirer" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_card_acquirer"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_2_adq"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<!-- Retenciones ISR por escenario. Estas reglas se aplican sobre impuestos
del grupo ISR; los impuestos ITBIS se mantienen separados. -->
<record id="do_tax_rule_supplier_isr_pj_services" model="account.tax.rule.template">
<field name="name">Regla ISR Servicios Personas Jurídicas 5% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_isr_pj_services" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_isr_pj_services"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_hon_5"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_isr_pf_services" model="account.tax.rule.template">
<field name="name">Regla ISR Servicios Personas Físicas 10% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_isr_pf_services" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_isr_pf_services"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_serv_10"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_isr_rent" model="account.tax.rule.template">
<field name="name">Regla ISR Alquileres 10% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_isr_rent" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_isr_rent"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_alq_10"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_state_isr15" model="account.tax.rule.template">
<field name="name">Regla Cliente Estado / Sector Público ISR 1.5% (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_state_isr15" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_state_isr15"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_est_15"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_state_isr5" model="account.tax.rule.template">
<field name="name">Regla Cliente Estado / Sector Público ISR 5% (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_state_isr5" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_state_isr5"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_est_5"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_isr_bovine" model="account.tax.rule.template">
<field name="name">Regla ISR Ganadería / Carne Bovina 1% (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_isr_bovine" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_isr_bovine"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_bovine_1"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_isr_exporter" model="account.tax.rule.template">
<field name="name">Regla ISR Exportadores Mercado Local 2.5% (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_isr_exporter" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_isr_exporter"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_exporter_25"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_customer_isc_fuel" model="account.tax.rule.template">
<field name="name">Regla ISC Combustibles Fósiles 16% (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_isc_fuel" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_isc_fuel"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="tax" ref="do_tax_isc_combustibles_16"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_trline_cust_isc_fuel_rd2" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_isc_fuel"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="tax" ref="do_tax_isc_fuel_rd2_gallon"/>
<field name="sequence" eval="20"/>
</record>
<record id="do_tax_rule_supplier_informal_services" model="account.tax.rule.template">
<field name="name">Regla Proveedor Informal Servicios (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_inf_itbis75" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_informal_services"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_75_inf"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_trline_supp_inf_isr10" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_informal_services"/>
<field name="group" ref="do_tax_group_isr"/>
<field name="tax" ref="do_tax_ret_isr_serv_10"/>
<field name="sequence" eval="20"/>
</record>
<record id="do_tax_rule_supplier_rst" model="account.tax.rule.template">
<field name="name">Regla Proveedor RST con Retención ITBIS (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_rst_itbis18" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_rst"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_rst_18"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_tax_rule_supplier_insurance" model="account.tax.rule.template">
<field name="name">Regla Proveedor Servicios de Seguro (RD)</field>
<field name="kind">purchase</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_supp_ins_itbis" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_insurance"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_insurance_100"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_trline_supp_ins_isc" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_supplier_insurance"/>
<field name="group" ref="do_tax_group_isc"/>
<field name="tax" ref="do_tax_ret_isc_insurance_100"/>
<field name="sequence" eval="20"/>
</record>
<record id="do_tax_rule_customer_sectorial_retention" model="account.tax.rule.template">
<field name="name">Regla Cliente con Retención Sectorial ITBIS (RD)</field>
<field name="kind">sale</field>
<field name="account" ref="do_account_root"/>
</record>
<record id="do_trline_cust_sectorial_society" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_society_30_suf"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="10"/>
</record>
<record id="do_trline_cust_sectorial_airline" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_airline_100"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="20"/>
</record>
<record id="do_trline_cust_sectorial_hotel" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_hotel_100"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="30"/>
</record>
<record id="do_trline_cust_sectorial_state" model="account.tax.rule.line.template">
<field name="rule" ref="do_tax_rule_customer_sectorial_retention"/>
<field name="group" ref="do_tax_group_itbis"/>
<field name="tax" ref="do_tax_ret_itbis_state_100"/>
<field name="keep_origin" eval="True"/>
<field name="sequence" eval="40"/>
</record>
</data>
</tryton>
tests/test_module.py
+146 -8
View File
@@ -4,7 +4,8 @@ from decimal import Decimal
from pathlib import Path
from xml.etree import ElementTree as ET
from trytond.modules.account_do.tax import TAX_KIND
from trytond.modules.account_do.tax import (
TAX_APPLICATION, TAX_FISCAL_TYPE, TAX_KIND)
from trytond.pool import Pool
from trytond.tests.test_tryton import ModuleTestCase, with_transaction
from trytond.transaction import Transaction
@@ -90,8 +91,21 @@ class AccountDoTestCase(ModuleTestCase):
('closed', '!=', True),
], limit=1)
for code in [
'110401', '110406', '210201', '210202', '210203',
'210206', '210207', '210208', '210209', '210210']:
'110401', '110406', '110407', '110408',
'11040101', '11040102', '11040103', '11040104',
'11040601', '11040801', '11040802', '11040803',
'210201', '210202', '210203', '210206', '210207',
'210208', '210209', '210210', '210211', '210212',
'210213', '210214', '210215', '210216', '210217',
'210218', '210219',
'21020101', '21020102', '21020103', '21020104',
'21020105', '21020201', '21020501', '21020502',
'21020601', '21020701', '21020702', '21020801',
'21020802', '21020803', '21020804', '21020805',
'21020901', '21021001', '21021101', '21021201',
'21021301', '21021302', '21021401', '21021501',
'21021502', '21021701', '21021801', '21021901',
'21021902', '6208']:
with self.subTest(code=code):
self.assertTrue(Account.search([
('company', '=', company.id),
@@ -127,8 +141,16 @@ class AccountDoTestCase(ModuleTestCase):
('company', '=', company.id),
('description', '=', 'Retención ITBIS Gran Contribuyente 30%'),
('tax_kind', '=', 'itbis_withholding'),
('tax_fiscal_type', '=', 'itbis_withholding_30'),
('rate', '=', Decimal('-0.054')),
], limit=1))
self.assertTrue(Tax.search([
('company', '=', company.id),
('description', '=', 'Retención ITBIS Proveedor Informal 75%'),
('tax_kind', '=', 'itbis_withholding'),
('tax_fiscal_type', '=', 'itbis_withholding_75_informal'),
('rate', '=', Decimal('-0.135')),
], limit=1))
chart.properties.company = company
chart.properties.account_receivable = receivable
@@ -216,24 +238,125 @@ class AccountDoUnitTestCase(unittest.TestCase):
for _, record_id, model, values in _iter_xml_records('tax_do.xml')
if model == 'account.tax.template'
}
self.assertEqual(len(taxes), 31)
self.assertEqual(len(taxes), 55)
self.assertFalse([
record_id for record_id, values in taxes.items()
if not values.get('tax_kind')])
self.assertFalse([
record_id for record_id, values in taxes.items()
if not values.get('tax_fiscal_type')])
self.assertFalse([
record_id for record_id, values in taxes.items()
if not values.get('tax_application')])
self.assertEqual(
taxes['do_tax_itbis_18_venta']['invoice_account'],
'do_account_210201')
'do_account_21020101')
self.assertEqual(
taxes['do_tax_itbis_18_compra']['invoice_account'],
'do_account_110401')
'do_account_11040101')
expected_accounts = {
'do_tax_itbis_18_venta': 'do_account_21020101',
'do_tax_itbis_16_venta': 'do_account_21020102',
'do_tax_itbis_9_venta': 'do_account_21020103',
'do_tax_itbis_8_venta': 'do_account_21020104',
'do_tax_itbis_tasa_cero': 'do_account_21020105',
'do_tax_itbis_18_compra': 'do_account_11040101',
'do_tax_itbis_16_compra': 'do_account_11040102',
'do_tax_itbis_9_compra': 'do_account_11040103',
'do_tax_itbis_8_compra': 'do_account_11040104',
'do_tax_ret_itbis_2_adq': 'do_account_11040601',
'do_tax_ret_itbis_30': 'do_account_21021101',
'do_tax_ret_itbis_100_inf': 'do_account_21020201',
'do_tax_ret_itbis_75_inf': 'do_account_21021201',
'do_tax_ret_itbis_75_inf_16': 'do_account_21021202',
'do_tax_ret_itbis_100_goods_18': 'do_account_21021203',
'do_tax_ret_itbis_100_goods_16': 'do_account_21021204',
'do_tax_ret_itbis_rst_18': 'do_account_21020202',
'do_tax_ret_itbis_rst_16': 'do_account_21020203',
'do_tax_ret_itbis_insurance_100': 'do_account_21020204',
'do_tax_ret_itbis_airline_100': 'do_account_11040701',
'do_tax_ret_itbis_society_30_suf': 'do_account_11040702',
'do_tax_ret_itbis_hotel_100': 'do_account_11040703',
'do_tax_ret_itbis_state_100': 'do_account_11040704',
'do_tax_ret_isr_hon_5': 'do_account_21021301',
'do_tax_ret_isr_serv_10': 'do_account_21021302',
'do_tax_ret_isr_div_10': 'do_account_21020601',
'do_tax_ret_isr_int_10': 'do_account_21021501',
'do_tax_ret_isr_int_pj_1': 'do_account_21021502',
'do_tax_ret_isr_alq_10': 'do_account_21021401',
'do_tax_ret_isr_est_15': 'do_account_11040801',
'do_tax_ret_isr_est_5': 'do_account_11040802',
'do_tax_ret_isr_exporter_25': 'do_account_11040803',
'do_tax_ret_isr_bovine_1': 'do_account_21021801',
'do_tax_ret_isr_premios_25': 'do_account_21021701',
'do_tax_ret_isr_premios_10': 'do_account_21021702',
'do_tax_ret_isr_premios_15': 'do_account_21021703',
'do_tax_ret_isr_tragamonedas_10': 'do_account_21021704',
'do_tax_ret_isr_other_income_10': 'do_account_21020301',
'do_tax_ret_isr_ext_27': 'do_account_21020701',
'do_tax_ret_isr_ext_10': 'do_account_21020702',
'do_tax_isc_bebidas_alc': 'do_account_21020801',
'do_tax_isc_tabaco': 'do_account_21020802',
'do_tax_isc_telecom': 'do_account_21020803',
'do_tax_isc_combustibles_16': 'do_account_21020804',
'do_tax_isc_avtur_65': 'do_account_21020807',
'do_tax_isc_fuel_rd2_gallon': 'do_account_21020808',
'do_tax_ret_isc_insurance_100': 'do_account_21020806',
'do_tax_isc_vehiculos': 'do_account_21020805',
'do_tax_cdt_indotel': 'do_account_21020901',
'do_tax_propina_10': 'do_account_21020501',
'do_tax_cheques_015': 'do_account_21021901',
'do_tax_cheques_020': 'do_account_21021902',
'do_tax_activos_1': 'do_account_21020502',
'do_tax_iti_3': 'do_account_21021001',
}
for record_id, account_id in expected_accounts.items():
with self.subTest(record_id=record_id):
self.assertEqual(taxes[record_id]['invoice_account'], account_id)
self.assertEqual(
taxes[record_id]['credit_note_account'], account_id)
self.assertEqual(
taxes['do_tax_ret_itbis_30']['tax_kind'],
'itbis_withholding')
self.assertIn(
"Decimal('-5.4')/100",
taxes['do_tax_ret_itbis_30']['rate'])
self.assertEqual(
taxes['do_tax_ret_itbis_75_inf']['tax_fiscal_type'],
'itbis_withholding_75_informal')
self.assertIn(
"Decimal('-13.5')/100",
taxes['do_tax_ret_itbis_75_inf']['rate'])
for record_id in [
'do_tax_ret_isr_hon_5',
'do_tax_ret_isr_serv_10',
'do_tax_ret_isr_alq_10',
'do_tax_ret_isr_est_5',
'do_tax_ret_isr_bovine_1',
'do_tax_ret_isr_exporter_25',
'do_tax_ret_isr_ext_27',
]:
self.assertIn("Decimal('-", taxes[record_id]['rate'])
self.assertEqual(
taxes['do_tax_itbis_9_venta']['tax_fiscal_type'],
'itbis_sale_9')
self.assertIn(
"Decimal('9')/100",
taxes['do_tax_itbis_9_compra']['rate'])
self.assertEqual(
taxes['do_tax_isc_bebidas_alc']['tax_fiscal_type'],
'isc_alcohol_10')
self.assertIn(
"Decimal('10')/100",
taxes['do_tax_isc_bebidas_alc']['rate'])
self.assertEqual(
taxes['do_tax_isc_combustibles_16']['tax_fiscal_type'],
'isc_fossil_fuel_16')
self.assertEqual(
taxes['do_tax_cheques_020']['tax_kind'], 'others')
self.assertEqual(
taxes['do_tax_cheques_020']['invoice_account'],
'do_account_21021902')
self.assertIn(
"Decimal('0.20')/100",
taxes['do_tax_cheques_020']['rate'])
@@ -280,8 +403,17 @@ class AccountDoUnitTestCase(unittest.TestCase):
'do_tc_others_checks_020')
self.assertEqual(lines['do_tcl_itbis18v_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_itbis18c_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_ret_itbis_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_ret_itbis_adq_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_itbis9v_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_itbis9c_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_ret_itbis_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_ret_itbis_adq_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_ret_itbis_inf75_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_isr_hon_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_isr_est_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_isr_est5_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_isr_bovine_inv']['operator'], '-')
self.assertEqual(lines['do_tcl_isr_exporter_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_isc_comb_inv']['operator'], '+')
self.assertEqual(lines['do_tcl_prop_inv']['code'], 'do_tc_others_tip')
def test_tax_kind_contains_dominican_tax_categories(self):
@@ -302,5 +434,11 @@ class AccountDoUnitTestCase(unittest.TestCase):
codes = [code for code, _ in TAX_KIND]
self.assertEqual(len(codes), len(set(codes)))
def test_fiscal_classification_codes_are_unique(self):
fiscal_codes = [code for code, _ in TAX_FISCAL_TYPE]
application_codes = [code for code, _ in TAX_APPLICATION]
self.assertEqual(len(fiscal_codes), len(set(fiscal_codes)))
self.assertEqual(len(application_codes), len(set(application_codes)))
del ModuleTestCase
view/tax_form.xml
+4
View File
@@ -3,5 +3,9 @@
<xpath expr="//field[@name='type']" position="after">
<label name="tax_kind"/>
<field name="tax_kind"/>
<label name="tax_fiscal_type"/>
<field name="tax_fiscal_type"/>
<label name="tax_application"/>
<field name="tax_application"/>
</xpath>
</data>
view/tax_list.xml
+2
View File
@@ -2,5 +2,7 @@
<data>
<xpath expr="//field[@name='type']" position="after">
<field name="tax_kind" optional="1"/>
<field name="tax_fiscal_type" optional="1"/>
<field name="tax_application" optional="1"/>
</xpath>
</data>