Prepare Dominican accounting localization for core review

doc/requirements.rst

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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,
+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.