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.