Prepare Dominican accounting localization for core review

doc/tax_blueprint.rst

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+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.