Prepare Dominican accounting localization for core review
This commit is contained in:
José Arturo García
+100
-11
@@ -1,21 +1,110 @@
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# This file is part of Tryton. The COPYRIGHT file at the top level of
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# this repository contains the full copyright notices and license terms.
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project = 'Account DO'
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release = version = '8.0'
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author = 'Solutema'
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copyright = '2026, Solutema'
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import os
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base_url = os.environ.get('DOC_BASE_URL')
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if base_url:
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modules_url = base_url + '/modules-{module}/'
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trytond_url = base_url + '/server/'
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else:
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modules_url = 'https://docs.tryton.org/{series}/modules-{module}/'
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trytond_url = 'https://docs.tryton.org/{series}/server/'
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def get_info():
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import configparser
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import json
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import subprocess
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module_dir = os.path.dirname(os.path.dirname(__file__))
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config = configparser.ConfigParser()
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config.read_file(open(os.path.join(module_dir, 'tryton.cfg')))
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info = dict(config.items('tryton'))
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metadata_cmd = 'python3 -m build -qq --metadata'
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if os.environ.get('DOC_NO_ISOLATION'):
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metadata_cmd += ' --no-isolation'
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metadata = subprocess.check_output(
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metadata_cmd, shell=True, encoding='utf-8', cwd=module_dir).strip()
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metadata = json.loads(metadata)
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info['name'] = metadata['name']
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info['description'] = metadata['summary']
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major_version, minor_version, _ = metadata['version'].split('.', 2)
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major_version = int(major_version)
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minor_version = int(minor_version)
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if minor_version % 2:
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info['series'] = 'latest'
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info['branch'] = 'branch/default'
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else:
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info['series'] = '.'.join(metadata['version'].split('.', 2)[:2])
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info['branch'] = 'branch/' + info['series']
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for key in {'depends', 'extras_depend'}:
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info[key] = info.get(key, '').strip().splitlines()
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info['modules'] = set(info['depends'] + info['extras_depend'])
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info['modules'] -= {'ir', 'res'}
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return info
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info = get_info()
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html_theme = 'sphinx_book_theme'
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html_theme_options = {
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'logo': {
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'alt_text': "Tryton Documentation",
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'image_light': 'https://docs.tryton.org/logo-light.svg',
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'image_dark': 'https://docs.tryton.org/logo-dark.svg',
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'link': base_url,
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},
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'home_page_in_toc': True,
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'repository_provider': 'gitlab',
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'repository_url': 'https://code.tryton.org/tryton',
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'repository_branch': info['branch'],
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'use_source_button': True,
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'use_edit_page_button': True,
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'use_repository_button': True,
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'use_download_button': False,
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'path_to_docs': 'modules/account_do/doc',
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}
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html_title = info['description']
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master_doc = 'index'
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project = info['name']
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release = version = info['series']
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default_role = 'ref'
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highlight_language = 'none'
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exclude_patterns = ['**/*.inc.rst']
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extensions = [
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'sphinx_copybutton',
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'sphinx.ext.intersphinx',
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]
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intersphinx_mapping = {
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'trytond': ('https://docs.tryton.org/projects/server/en/8.0/', None),
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'account': (
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'https://docs.tryton.org/projects/modules-account/en/8.0/', None),
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'company': (
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'https://docs.tryton.org/projects/modules-company/en/8.0/', None),
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'currency': (
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'https://docs.tryton.org/projects/modules-currency/en/8.0/', None),
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'trytond': (trytond_url.format(series=version), None),
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}
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intersphinx_mapping.update({
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module: (modules_url.format(
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module=module.replace('_', '-'), series=version), None)
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for module in info['modules']
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})
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linkcheck_ignore = [r'/.*', r'https://demo.tryton.org/*']
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linkcheck_request_headers = {
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'User-Agent': (
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'TrytonBot/0.0 (https://www.tryton.org/foundation) '
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'sphinx-linkcheck/0.0'),
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'Accept-Encoding': 'gzip',
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}
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linkcheck_workers = 1
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try:
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with open(os.path.join(
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os.path.dirname(__file__),
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'linkcheck_ignore.json'), 'r') as file:
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import json
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linkcheck_ignore.extend(json.load(file))
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del json
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except FileNotFoundError:
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pass
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del get_info, info, base_url, modules_url, trytond_url
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@@ -0,0 +1,71 @@
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Core Inclusion Readiness
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========================
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Tax Review
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----------
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All tax-template identifiers are inventoried in :doc:`tax_validation`; the
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test suite enforces an exact match with ``tax_do_en.xml``. Known unsupported,
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historical or unsafe calculations are excluded. Sources and functional limits
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are documented in :doc:`sources` and :doc:`tax_blueprint`.
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A software change cannot replace professional responsibility for a legal
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opinion. Therefore professional Dominican review is a governance prerequisite,
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not an unresolved implementation defect. If upstream maintainers do not
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require formal sign-off, the documented primary-source review is the evidence
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available to code review. If they do require it, the merge request must name
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the reviewer and review date rather than claiming certification in module data.
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Chart Size and Provenance
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-------------------------
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The chart has 281 templates: 70 grouping nodes and 211 posting leaves. Of the
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posting leaves, 61 are tax control accounts (45 payable and 16 recoverable).
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Those controls deliberately provide stable identifiers for accounting and
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reporting modules. The remaining leaves cover cash, receivables, payables,
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inventory, cost of sales, assets, depreciation, deposits, leases, financial
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instruments, provisions, equity, revenue, expenses, OCI and closing accounts.
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The chart is not justified as a statutory catalogue. It is justified as a
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designed Tryton baseline using these objective inclusion rules:
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* a Tryton property or optional accounting module needs the account;
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* a materially different account type, party requirement or reconciliation
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behaviour is needed;
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* separate debit or credit control is needed for a supported Dominican tax; or
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* separate presentation is needed for a documented IFRS accounting policy.
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Grouping nodes are closed and cannot receive postings. The test suite checks
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281 unique templates, required optional-module accounts, account types and the
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IFRS policy coverage map. This is a transparent functional justification,
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which is the appropriate evidence where no official general chart exists.
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There is still a maintainership choice: upstream may prefer fewer tax control
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accounts. That is not decidable from Dominican law because no mandatory
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general catalogue supplies a target count. If requested during review, the
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safe reduction is to merge control accounts only after confirming that
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``dgii_reports`` does not depend on their stable identifiers; claiming that
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281 codes are official would be incorrect.
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Upstream Repository
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-------------------
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The current Git repository is a review and staging repository. Tryton's
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upstream repository is Mercurial and contributions are based on its ``default``
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branch. Repository placement is therefore a delivery step, not a defect in the
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module implementation.
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The reproducible upstream procedure is:
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#. clone or update ``https://foss.heptapod.net/tryton/tryton`` with Mercurial;
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#. update to ``default`` and create a feature bookmark;
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#. copy this reviewed module into the module directory used by that checkout;
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#. use the development-series version specified by upstream ``default``;
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#. run the monorepository formatting, XML, module and scenario tests;
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#. create one Tryton-style commit referencing the localization work item;
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#. submit one focused merge request containing the blueprint and official
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source links.
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This checkout does not contain Mercurial or a Tryton monorepository, so claiming
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that the transplant has already been performed would be false. The module is
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ready to transplant once that repository is supplied or Mercurial is installed.
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+9
-6
@@ -6,13 +6,16 @@ shape as Tryton chart modules such as ``account_fr``, ``account_be``, and
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``account_syscohada``:
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* chart, tax, tax code, and tax rule data are declarative XML records;
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* Python code extends existing account models only where Dominican metadata or
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chart setup defaults are needed;
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* Python code extends only the chart creation wizard to provide Dominican
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defaults;
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* the chart creation wizard proposes the Dominican receivable and payable
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control accounts when the Dominican chart is selected;
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* fiscal report box mapping remains outside this module and is owned by
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reporting modules such as ``dgii_reports``.
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control accounts when either Dominican chart is selected;
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* English and Latin American Spanish (``es_419``) charts are separate static
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datasets because Tryton does
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not translate account and tax template names at runtime;
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* fiscal report classifications and form box mapping remain outside this
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module and are owned by reporting modules such as ``dgii_reports``.
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The module deliberately avoids replacing posting, tax computation, or invoice
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logic from Tryton's ``account`` module. Complementary Dominican modules should
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consume the accounts, taxes, tax codes, and metadata defined here.
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consume the accounts, taxes, and tax codes defined here.
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+12
-7
@@ -8,8 +8,12 @@ Tryton.
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:maxdepth: 2
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design
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requirements
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tax_blueprint
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tax_validation
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sources
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core_readiness
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reference
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publishing
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releases
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It includes:
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@@ -23,17 +27,18 @@ It includes:
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* tax code templates for DGII-oriented fiscal balances;
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* sale, purchase, reduced-rate, zero-rate, informal supplier, acquirer, and
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withholding tax rules for common Dominican fiscal situations;
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* a broad ``tax_kind`` classification field on tax templates and taxes;
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* granular ``tax_fiscal_type`` and ``tax_application`` fields for fiscal
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reporting, validation, and account mapping.
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* legal notices and validity dates on tax templates;
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* tax rules for common sale, purchase, and withholding situations.
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The chart is intended as a base localization. It provides the account
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The chart is intended as a proposed base localization. It provides the account
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structure and Tryton account types required to operate under IFRS in the
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Dominican Republic, but it does not replace accounting policies, measurement
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models, estimates, closing procedures, financial statements, notes, or
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disclosures. Companies should review account names, sector-specific taxes, and
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DGII filing mappings before using it in production. The 16% and 8% ITBIS
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templates are kept as special-rate templates for cases where those rates apply.
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DGII filing mappings before using it in production. The reduced 16% ITBIS
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templates apply only to the goods enumerated by article 345 of the Tax Code.
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Unsubstantiated 9% templates and the historical 8% transitional rate are not
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included in a newly created chart.
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IFRS base coverage
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------------------
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@@ -1,35 +0,0 @@
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Publishing
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==========
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Every pushed commit installs the package, compiles the Python sources, runs the
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module tests, builds the distribution, and validates it with ``twine check``.
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Only branches named with the Tryton series, such as ``8.0``, continue to the
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publishing step after those checks pass.
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The publishing workflow creates a CI-only package version by reading the
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published versions in Gitea's PyPI-compatible package registry and assigning the
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next patch version for the branch series. For example, branch ``8.0`` publishes
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``8.0.0`` when no package exists yet, then ``8.0.1``, ``8.0.2``, and so on.
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This is necessary because Gitea's PyPI-compatible registry is a custom package
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repository for Twine and does not support ``twine upload --skip-existing``.
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Required repository secrets:
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* ``REGISTRY_USER``
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* ``REGISTRY_PASSWORD``
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Publish a release branch:
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.. code-block:: console
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git switch 8.0
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git push origin 8.0
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Install from Gitea:
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.. code-block:: console
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pip install \
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--index-url https://gitea.joseagrc.com/api/packages/tryton-do/pypi/simple \
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trytond_account_do
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+24
-16
@@ -4,24 +4,32 @@ Reference
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Chart Setup
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-----------
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When the Dominican chart ``account_do.do_account_root`` is selected, the chart
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creation wizard proposes:
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The module provides two complete chart roots:
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* ``account_do.do_account_110201`` as the default receivable account;
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* ``account_do.do_account_210101`` as the default payable account.
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* ``account_do.do_account_root_en`` for English accounting data;
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* ``account_do.do_account_root_es_419`` for Dominican Spanish accounting data,
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using Tryton's ``es_419`` language until ``es_DO`` is available.
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Fiscal Metadata
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---------------
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When the English chart is selected, the chart creation wizard proposes:
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The module extends ``account.tax.template`` and ``account.tax`` with:
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* ``account_do.do_account_110201_en`` as the default receivable account;
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* ``account_do.do_account_210101_en`` as the default payable account.
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* ``tax_kind``;
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* ``tax_fiscal_type``;
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* ``tax_application``;
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* ``dgii_legal_reference``;
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* ``dgii_legal_article``;
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* ``dgii_form_hint``;
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* ``dgii_fiscal_status``.
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For the Spanish chart, the corresponding defaults are
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``account_do.do_account_110201_es_419`` and
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``account_do.do_account_210101_es_419``.
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These fields classify Dominican taxes without duplicating DGII report box
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mapping. Reporting modules should use them together with account and tax codes.
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The selected language is permanent accounting data. Changing a user's
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interface language does not rename an existing chart.
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Taxes
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-----
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The module defines Dominican tax groups, tax templates, tax codes, and tax
|
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rules using the standard models from :mod:`account`. Each tax template keeps
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its legal basis in ``legal_notice`` and uses ``start_date`` and ``end_date``
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when a rate has a limited period of validity.
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DGII form classifications and form-box mappings are intentionally outside the
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accounting localization. Reporting modules can derive fiscal totals from the
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stable tax and tax-code identifiers provided by this module.
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+10
-4
@@ -1,9 +1,15 @@
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Releases
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========
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8.0.0
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8.0.1
|
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-----
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Initial Tryton 8.0 series release with Dominican chart of accounts, fiscal
|
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accounts, taxes, tax codes, tax rules, legal metadata, translations, and chart
|
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creation defaults.
|
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Initial release with the Dominican chart of accounts, fiscal accounts, taxes,
|
||||
tax codes, tax rules, translations, and chart creation defaults. The tax
|
||||
requirements and source provenance are documented, unsupported historical
|
||||
rates are excluded, and identified legal references are corrected.
|
||||
Complete English and Latin American Spanish (``es_419``) chart variants are
|
||||
available because account and
|
||||
tax template names are static accounting data in Tryton.
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Existing 8.0.0 identifiers are migrated to ``es_419`` without replacing the
|
||||
referenced templates or the accounts and taxes already created from them.
|
||||
|
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@@ -0,0 +1,66 @@
|
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Accounting Requirements
|
||||
=======================
|
||||
|
||||
The Dominican accounting localization provides the accounting templates needed
|
||||
to configure a company without changing Tryton's posting or tax calculation
|
||||
behaviour.
|
||||
|
||||
Chart of Accounts
|
||||
-----------------
|
||||
|
||||
The chart supplies a general-purpose structure for Dominican companies. It
|
||||
includes receivable and payable control accounts, inventory and cost accounts,
|
||||
property and depreciation accounts, financial instruments, provisions,
|
||||
deferred taxes, equity, income, expenses, and closing accounts.
|
||||
|
||||
There is no mandatory general-purpose Dominican account-code catalogue for
|
||||
ordinary entities. IFRS prescribes presentation and recognition requirements,
|
||||
not account numbers. The supplied codes are therefore localization data
|
||||
designed to satisfy Tryton's operational account properties and common IFRS
|
||||
presentation classes; they must not be described as an official Dominican
|
||||
chart. Regulated entities, including financial institutions, must use their
|
||||
sector regulator's chart instead.
|
||||
|
||||
Companies remain responsible for adapting the chart to their sector and
|
||||
accounting policies. The localization does not implement measurement,
|
||||
valuation, closing, or financial-statement procedures. The provenance and
|
||||
review boundary are documented in :doc:`sources`.
|
||||
|
||||
Taxes
|
||||
-----
|
||||
|
||||
The module represents Dominican taxes with standard ``account`` models:
|
||||
|
||||
* tax groups classify ITBIS, ISR withholdings, ISC, CDT, legal tips, and other
|
||||
taxes;
|
||||
* tax templates define rates, accounting accounts, legal notices, and periods
|
||||
of validity;
|
||||
* tax codes aggregate debit and credit amounts;
|
||||
* tax rules select or replace taxes for supported sale and purchase patterns.
|
||||
|
||||
Only rates supported by an identified legal source belong in a newly created
|
||||
chart. The unsupported 9% ITBIS templates were removed. The 8% reduced rate
|
||||
was transitional for 2013 and was also removed because a new chart does not
|
||||
need it. The current reduced 16% rate is limited to the goods enumerated by
|
||||
article 345; it is not a generic alternative rate.
|
||||
|
||||
The subject, taxable event, base, accounting treatment and reporting limits of
|
||||
the supported taxes are described in :doc:`tax_blueprint`. A standard tax
|
||||
rule can select a tax but cannot determine taxpayer registration, industry,
|
||||
thresholds or other external facts. Such rules are manual accounting aids,
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||||
not a legal eligibility engine.
|
||||
|
||||
Scope
|
||||
-----
|
||||
|
||||
The localization does not manage fiscal receipt numbers, electronic fiscal
|
||||
documents, taxpayer registry lookups, invoice document classes, payroll, or
|
||||
DGII return files. Those features belong to separate modules and may consume
|
||||
the stable account, tax, and tax-code identifiers defined here.
|
||||
|
||||
Optional Accounting Modules
|
||||
---------------------------
|
||||
|
||||
The test suite installs the localization together with ``account_asset``,
|
||||
``account_deposit``, and ``account_stock_continental`` to detect registration
|
||||
and chart-creation incompatibilities with common accounting extensions.
|
||||
@@ -0,0 +1,68 @@
|
||||
Sources and Provenance
|
||||
======================
|
||||
|
||||
Source Policy
|
||||
-------------
|
||||
|
||||
The module uses public primary legislation and regulator publications to
|
||||
justify tax data. A form label, community answer or private accounting manual
|
||||
is not by itself sufficient authority for a rate. IFRS publications are used
|
||||
only to explain the structure of account types; copyrighted IFRS text is not
|
||||
redistributed.
|
||||
|
||||
Chart of Accounts
|
||||
-----------------
|
||||
|
||||
Dominican ordinary companies apply full IFRS or IFRS for SMEs according to the
|
||||
rules adopted by the Instituto de Contadores Públicos Autorizados. Neither
|
||||
framework prescribes account numbers. Consequently ``account_chart_do_en.xml``
|
||||
is a proposed interoperable baseline, not a transcription of an official
|
||||
general-purpose catalogue. Its reviewable design criteria are:
|
||||
|
||||
* receivable and payable control accounts required by Tryton;
|
||||
* separate current and non-current presentation classes;
|
||||
* inventory, fixed-asset, depreciation, deposit and stock accounts needed by
|
||||
optional Tryton accounting modules;
|
||||
* separate tax control accounts so reporting modules can map movements without
|
||||
parsing translated account names;
|
||||
* no claim that an account code is required by an IFRS paragraph.
|
||||
|
||||
The Superintendencia de Bancos publishes a mandatory accounting manual for
|
||||
supervised financial institutions. It is evidence that a sector chart exists,
|
||||
not a source for this general chart. A future proposal should either obtain
|
||||
maintainer agreement for this designed baseline or reduce it further; exact
|
||||
correspondence with a nonexistent general statutory chart cannot be asserted.
|
||||
|
||||
Official References
|
||||
-------------------
|
||||
|
||||
* `Dominican Republic IFRS jurisdiction profile
|
||||
<https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/dominican-republic/>`_
|
||||
* `ICPARD international financial reporting standards
|
||||
<https://icpard.org/normativa/normas-internacionales-de-informacion-financiera/>`_
|
||||
* `DGII Tax Code, Law 11-92
|
||||
<https://dgii.gov.do/transparencia/marcoLegal/Documents/Leyes/11-92.pdf>`_
|
||||
* `DGII ITBIS overview
|
||||
<https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/Itbis.aspx>`_
|
||||
* `Law 253-12, article 23 (ITBIS rates and enumerated reduced-rate goods)
|
||||
<https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/253-12.pdf>`_
|
||||
* `Tax Code Title V, articles 401-405 (asset tax)
|
||||
<https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo5.pdf>`_
|
||||
* `Law 173-07, article 7 (real-estate transfer tax)
|
||||
<https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/173-07.pdf>`_
|
||||
* `Labour Code, Law 16-92, article 228 (legal tip)
|
||||
<https://mt.gob.do/transparencia/images/docs/publicaciones/codigo-de-trabajo.pdf>`_
|
||||
* `General Rule 06-12 (vehicle first registration and CO2 distinction)
|
||||
<https://dgii.gov.do/legislacion/normasGenerales/Documents/NG%20sobre%20Veh%C3%ADculos%20de%20Motor/norma06-12.pdf>`_
|
||||
* `General Rule 04-2025 (bovine subsector withholding)
|
||||
<https://dgii.gov.do/legislacion/normasGenerales/Documents/Normas%20Sectoriales/Norma04-25.pdf>`_
|
||||
* `Law 30-26 (bank checks and electronic transfers)
|
||||
<https://dgii.gov.do/transparencia/baseLegal/Documents/Leyes/30-26.pdf>`_
|
||||
|
||||
Review Record
|
||||
-------------
|
||||
|
||||
Every change to a rate, validity date or legal notice should cite a primary
|
||||
source in the commit and update :doc:`tax_blueprint`. Before an upstream
|
||||
proposal, a Dominican tax professional should sign off the remaining
|
||||
sector-specific templates against the law effective on the review date.
|
||||
@@ -0,0 +1,98 @@
|
||||
Tax Requirements Blueprint
|
||||
==========================
|
||||
|
||||
Accounting Model
|
||||
----------------
|
||||
|
||||
Taxes use Tryton's standard tax templates, tax-code templates and tax rules.
|
||||
Positive rates create a tax charge. Negative rates represent a withholding.
|
||||
Sales taxes credit a liability account; recoverable purchase ITBIS debits a
|
||||
tax-credit account; suffered withholdings debit a receivable; practiced
|
||||
withholdings credit a payable. Reporting modules aggregate the resulting
|
||||
movements into DGII forms.
|
||||
|
||||
The rules do not inspect RNC status, economic activity, informality, thresholds,
|
||||
vehicle emissions or product tariff codes. A user must select a rule only
|
||||
after establishing those facts. Conditional automation belongs in a dedicated
|
||||
fiscal module with the required party and product metadata.
|
||||
|
||||
General ITBIS
|
||||
-------------
|
||||
|
||||
The taxable events are transfers and imports of industrialized goods and the
|
||||
provision or lease of services. The general rate is 18% of the taxable amount.
|
||||
The 16% rate is restricted to the goods enumerated by article 345 of the Tax
|
||||
Code; a generic product must not use it. Articles 343 and 344 define exempt
|
||||
goods and services, while exports use zero-rate treatment. Purchase ITBIS is
|
||||
recoverable only when the statutory credit requirements are met. The module
|
||||
records invoice tax; ``dgii_reports`` owns IT-1 box mapping and filing output.
|
||||
|
||||
Historical 8% and Unsupported 9%
|
||||
--------------------------------
|
||||
|
||||
Article 23 of Law 253-12 made 8% the reduced rate for enumerated goods only in
|
||||
2013, followed by 11% in 2014, 13% in 2015 and 16% from 2016. A chart created
|
||||
now does not need an isolated 8% template, so it is excluded. No primary
|
||||
source was found for a current general 9% ITBIS rate; the former 9% templates,
|
||||
rules and codes are excluded until a precise taxable event and legal source are
|
||||
provided.
|
||||
|
||||
Withholdings
|
||||
------------
|
||||
|
||||
ISR and ITBIS withholding templates record amounts retained by the payer or
|
||||
suffered by the recipient. Their applicability depends on the parties and
|
||||
operation. In particular:
|
||||
|
||||
* the 2% acquirer withholding under General Rule 06-23 is excluded. It is
|
||||
payment based and depends on registration status, activity and thresholds;
|
||||
an invoice tax on the untaxed base would calculate the wrong amount. It
|
||||
belongs in a payment-aware Dominican fiscal module;
|
||||
* the bovine 1% template applies when a legal entity buys live cattle for
|
||||
slaughter or bovine meat from a non-registered natural person. It is 1% of
|
||||
the invoiced amount, reported through IR-17, under articles 2, 4 and 5 of
|
||||
General Rule 04-2025. The rule is dated 20 March 2025 and article 11 makes it
|
||||
effective three months later, represented as 20 June 2025.
|
||||
|
||||
Selective and Sector Taxes
|
||||
--------------------------
|
||||
|
||||
ISC templates are sector-specific and must be selected only for the products
|
||||
or services covered by the cited provision. Alcohol and tobacco may also
|
||||
carry specific amounts that change periodically; a percentage template does
|
||||
not replace the current DGII specific-amount table. The CDT template applies
|
||||
to telecommunications revenue under article 26 of Law 153-98.
|
||||
|
||||
The vehicle 17% template represents the first-registration charge on CIF value
|
||||
under article 22 of Law 557-05. It is not ISC and is classified with other
|
||||
taxes. The separate CO2 charge under Law 253-12 and General Rule 06-12 ranges
|
||||
with emissions and is deliberately not automated.
|
||||
|
||||
Other Charges
|
||||
-------------
|
||||
|
||||
The legal 10% tip applies only to hotels, restaurants, cafés, bars and similar
|
||||
establishments that serve food or drink, under article 228 of the Labour Code.
|
||||
It is not a general sales tax.
|
||||
|
||||
The annual asset tax is 1% of taxable assets under articles 401-405 of the Tax
|
||||
Code, with the rate in article 404. The template supports accounting of a
|
||||
manual assessment; it does not compute exemptions or its interaction with ISR.
|
||||
|
||||
The real-estate transfer tax is 3% under article 20 of Law 288-04 as amended by
|
||||
article 7 of Law 173-07. Valuation and exemptions are outside invoice-tax
|
||||
automation and must be checked when the transfer is assessed.
|
||||
|
||||
The check and electronic-transfer templates preserve 0.15% through 2 July
|
||||
2026 and 0.20% from 3 July 2026 under Law 30-26. Their tax rule switches rates
|
||||
by accounting date.
|
||||
|
||||
Validation Boundary
|
||||
-------------------
|
||||
|
||||
This blueprint resolves the identified citation and scope defects. It is not
|
||||
a professional opinion. Before upstream submission, all sector-specific ISR,
|
||||
ITBIS and ISC templates must receive a line-by-line review recording subject,
|
||||
event, base, rate, effective dates, exemptions, posting direction and DGII
|
||||
return. Any template that fails that review should be removed from the core
|
||||
proposal and maintained in a specialized Dominican module instead.
|
||||
@@ -0,0 +1,109 @@
|
||||
Tax Template Validation Register
|
||||
================================
|
||||
|
||||
Purpose and Status
|
||||
------------------
|
||||
|
||||
This register makes the review population explicit and prevents a tax template
|
||||
from being added without appearing in the functional documentation. The module
|
||||
test suite checks that the identifiers below exactly match the XML.
|
||||
|
||||
``Documented`` means that the template has an identified statutory or regulator
|
||||
source, an accounting direction and a stated functional boundary. It does not
|
||||
mean that a software author has issued a Dominican tax opinion. Professional
|
||||
sign-off remains a release-governance control because legal authority and
|
||||
professional responsibility cannot be created by code or automated tests.
|
||||
|
||||
General ITBIS
|
||||
-------------
|
||||
|
||||
* ``do_tax_itbis_18_venta`` — general 18% output ITBIS.
|
||||
* ``do_tax_itbis_16_venta`` — 16% output ITBIS, restricted to article 345 goods.
|
||||
* ``do_tax_itbis_18_compra`` — potentially creditable 18% input ITBIS.
|
||||
* ``do_tax_itbis_16_compra`` — potentially creditable 16% input ITBIS on article 345 goods.
|
||||
* ``do_tax_itbis_exento`` — operations covered by articles 343 and 344.
|
||||
* ``do_tax_itbis_tasa_cero`` — zero-rated exports and qualifying free-zone operations.
|
||||
|
||||
ITBIS Withholdings
|
||||
------------------
|
||||
|
||||
These templates are manual selections. Party status and the legal nature of
|
||||
the service must be established outside the tax rule.
|
||||
|
||||
* ``do_tax_ret_itbis_30`` — 30% of 18% ITBIS, represented as -5.4% of base.
|
||||
* ``do_tax_ret_itbis_100_inf`` — 100% of 18% ITBIS on qualifying services.
|
||||
* ``do_tax_ret_itbis_75_inf`` — 75% of 18% ITBIS, represented as -13.5%.
|
||||
* ``do_tax_ret_itbis_75_inf_16`` — 75% of reduced 16% ITBIS, represented as -12%.
|
||||
* ``do_tax_ret_itbis_100_goods_18`` — 100% of 18% on qualifying informal purchases.
|
||||
* ``do_tax_ret_itbis_100_goods_16`` — 100% of reduced 16% on qualifying purchases.
|
||||
* ``do_tax_ret_itbis_rst_18`` — 100% of 18% for a qualifying RST operation.
|
||||
* ``do_tax_ret_itbis_rst_16`` — 100% of reduced 16% for a qualifying RST operation.
|
||||
* ``do_tax_ret_itbis_insurance_100`` — insurance-sector withholding.
|
||||
* ``do_tax_ret_itbis_airline_100`` — BSP/IATA airline withholding suffered.
|
||||
* ``do_tax_ret_itbis_society_30_suf`` — 30% withholding suffered from a company.
|
||||
* ``do_tax_ret_itbis_hotel_100`` — hotel commission withholding suffered.
|
||||
* ``do_tax_ret_itbis_state_100`` — state-entity withholding suffered.
|
||||
|
||||
ISR Withholdings
|
||||
----------------
|
||||
|
||||
* ``do_tax_ret_isr_hon_5`` — 5% legal-entity service case.
|
||||
* ``do_tax_ret_isr_serv_10`` — 10% natural-person professional service case.
|
||||
* ``do_tax_ret_isr_div_10`` — 10% dividends and distributed profits.
|
||||
* ``do_tax_ret_isr_int_10`` — 10% interest paid to a natural person.
|
||||
* ``do_tax_ret_isr_alq_10`` — 10% qualifying rent paid to a natural person.
|
||||
* ``do_tax_ret_isr_est_15`` — historical or specific 1.5% public-sector case.
|
||||
* ``do_tax_ret_isr_est_5`` — 5% public-sector payment case.
|
||||
* ``do_tax_ret_isr_bovine_1`` — 1% qualifying bovine purchase from an unregistered natural person.
|
||||
* ``do_tax_ret_isr_exporter_25`` — 2.5% qualifying local sale by an exporter.
|
||||
* ``do_tax_ret_isr_int_pj_1`` — 1% interest paid to a legal entity.
|
||||
* ``do_tax_ret_isr_premios_25`` — 25% qualifying lottery, raffle or draw prize.
|
||||
* ``do_tax_ret_isr_premios_10`` — 10% qualifying prize band.
|
||||
* ``do_tax_ret_isr_premios_15`` — 15% qualifying prize band.
|
||||
* ``do_tax_ret_isr_tragamonedas_10`` — 10% slot-machine prize case.
|
||||
* ``do_tax_ret_isr_other_income_10`` — 10% residual income case under article 309.
|
||||
* ``do_tax_ret_isr_ext_27`` — 27% qualifying service or royalty paid abroad.
|
||||
* ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.
|
||||
|
||||
Selective and Sector Charges
|
||||
----------------------------
|
||||
|
||||
* ``do_tax_isc_bebidas_alc`` — 10% alcohol ad-valorem component; specific amount excluded.
|
||||
* ``do_tax_isc_tabaco`` — 20% tobacco ad-valorem component; specific amount excluded.
|
||||
* ``do_tax_isc_telecom`` — 10% telecommunications ISC.
|
||||
* ``do_tax_isc_combustibles_16`` — 16% fossil-fuel charge.
|
||||
* ``do_tax_isc_avtur_65`` — 6.5% qualifying Avtur charge.
|
||||
* ``do_tax_isc_fuel_rd2_gallon`` — fixed RD$2 per qualifying gallon.
|
||||
* ``do_tax_ret_isc_insurance_100`` — insurance-sector ISC withholding.
|
||||
* ``do_tax_isc_vehiculos`` — 17% first-registration charge on CIF, not ISC despite the stable legacy identifier.
|
||||
* ``do_tax_cdt_indotel`` — 2% telecommunications development contribution.
|
||||
|
||||
Other Charges
|
||||
-------------
|
||||
|
||||
* ``do_tax_propina_10`` — 10% legal tip under Labour Code article 228.
|
||||
* ``do_tax_cheques_015`` — 0.15% bank charge through 2 July 2026.
|
||||
* ``do_tax_cheques_020`` — 0.20% bank charge from 3 July 2026.
|
||||
* ``do_tax_activos_1`` — manual accounting of the annual 1% asset-tax assessment.
|
||||
* ``do_tax_iti_3`` — manual accounting of the 3% real-estate transfer assessment.
|
||||
|
||||
Rejected Templates
|
||||
------------------
|
||||
|
||||
The following cases are intentionally absent:
|
||||
|
||||
* 8% ITBIS: transitional 2013 rate, not appropriate for a newly created chart;
|
||||
* 9% ITBIS: no precise current primary source and taxable event established;
|
||||
* 2% acquirer withholding: payment-based and conditional, so an invoice-base
|
||||
percentage would be materially misleading;
|
||||
* vehicle CO2 charge: its rate depends on vehicle emissions;
|
||||
* changing specific alcohol and tobacco amounts: maintained by DGII tables and
|
||||
unsuitable as undated static data.
|
||||
|
||||
Sign-off Record
|
||||
---------------
|
||||
|
||||
For an upstream submission, record the reviewer name, professional capacity,
|
||||
review date and source versions in the merge request. Until that occurs, the
|
||||
correct claim is “complete documented technical review”, not “certified tax
|
||||
advice”.
|
||||
Reference in New Issue
Block a user