José Arturo García
29e987520d
Apply the Article 309 rates introduced by Law 30-26 with dated historical templates and rules. Complete tax-code reversals, improve English terminology, harden migrations, and expand structural and functional tests.
116 lines
6.3 KiB
ReStructuredText
116 lines
6.3 KiB
ReStructuredText
Tax Template Validation Register
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================================
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Purpose and Status
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------------------
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This register makes the review population explicit and prevents a tax template
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from being added without appearing in the functional documentation. The module
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test suite checks that the identifiers below exactly match the XML.
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``Documented`` means that the template has an identified statutory or regulator
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source, an accounting direction and a stated functional boundary. It does not
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mean that a software author has issued a Dominican tax opinion. Professional
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sign-off remains a release-governance control because legal authority and
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professional responsibility cannot be created by code or automated tests.
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General ITBIS
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-------------
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* ``do_tax_itbis_18_venta`` — general 18% output ITBIS.
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* ``do_tax_itbis_16_venta`` — 16% output ITBIS, restricted to article 345 goods.
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* ``do_tax_itbis_18_compra`` — potentially creditable 18% input ITBIS.
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* ``do_tax_itbis_16_compra`` — potentially creditable 16% input ITBIS on article 345 goods.
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* ``do_tax_itbis_exento`` — operations covered by articles 343 and 344.
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* ``do_tax_itbis_tasa_cero`` — zero-rated exports and qualifying free-zone operations.
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ITBIS Withholdings
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------------------
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These templates are manual selections. Party status and the legal nature of
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the service must be established outside the tax rule.
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* ``do_tax_ret_itbis_30`` — 30% of 18% ITBIS, represented as -5.4% of base.
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* ``do_tax_ret_itbis_100_inf`` — 100% of 18% ITBIS on qualifying services.
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* ``do_tax_ret_itbis_75_inf`` — 75% of 18% ITBIS, represented as -13.5%.
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* ``do_tax_ret_itbis_75_inf_16`` — 75% of reduced 16% ITBIS, represented as -12%.
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* ``do_tax_ret_itbis_100_goods_18`` — 100% of 18% on qualifying informal purchases.
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* ``do_tax_ret_itbis_100_goods_16`` — 100% of reduced 16% on qualifying purchases.
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* ``do_tax_ret_itbis_rst_18`` — 100% of 18% for a qualifying RST operation.
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* ``do_tax_ret_itbis_rst_16`` — 100% of reduced 16% for a qualifying RST operation.
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* ``do_tax_ret_itbis_insurance_100`` — insurance-sector withholding.
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* ``do_tax_ret_itbis_airline_100`` — BSP/IATA airline withholding suffered.
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* ``do_tax_ret_itbis_society_30_suf`` — 30% withholding suffered from a company.
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* ``do_tax_ret_itbis_hotel_100`` — hotel commission withholding suffered.
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* ``do_tax_ret_itbis_state_100`` — state-entity withholding suffered.
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ISR Withholdings
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----------------
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* ``do_tax_ret_isr_hon_5`` — 5% legal-entity service case.
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* ``do_tax_ret_isr_serv_10`` — historical 10% natural-person professional service case through 30 June 2026.
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* ``do_tax_ret_isr_serv_15`` — 15% services provided by individuals from 1 July 2026.
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* ``do_tax_ret_isr_div_10`` — 10% dividends and distributed profits.
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* ``do_tax_ret_isr_int_10`` — 10% interest paid to a natural person.
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* ``do_tax_ret_isr_alq_10`` — historical 10% qualifying rent through 30 June 2026.
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* ``do_tax_ret_isr_alq_15`` — 15% rentals provided by individuals from 1 July 2026.
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* ``do_tax_ret_isr_est_15`` — historical or specific 1.5% public-sector case.
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* ``do_tax_ret_isr_est_5`` — 5% public-sector payment case.
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* ``do_tax_ret_isr_bovine_1`` — 1% qualifying bovine purchase from an unregistered natural person.
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* ``do_tax_ret_isr_exporter_25`` — 2.5% qualifying local sale by an exporter.
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* ``do_tax_ret_isr_int_pj_1`` — 1% interest paid to a legal entity.
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* ``do_tax_ret_isr_premios_25`` — 25% qualifying lottery, raffle or draw prize.
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* ``do_tax_ret_isr_premios_10`` — historical 10% qualifying prize band through 30 June 2026.
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* ``do_tax_ret_isr_premios_15`` — historical 15% qualifying prize band through 30 June 2026.
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* ``do_tax_ret_isr_betting_15`` — 15% betting prizes from RD$200,001 through RD$600,000 from 1 July 2026.
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* ``do_tax_ret_isr_tragamonedas_10`` — historical 10% slot-machine prize case through 30 June 2026.
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* ``do_tax_ret_isr_tragamonedas_15`` — 15% slot-machine prizes from 1 July 2026.
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* ``do_tax_ret_isr_other_income_10`` — historical 10% residual income case through 30 June 2026.
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* ``do_tax_ret_isr_other_income_15`` — 15% income not expressly covered from 1 July 2026.
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* ``do_tax_ret_isr_ext_27`` — 27% qualifying payment abroad not governed by a special rate.
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* ``do_tax_ret_isr_ext_15`` — 15% royalties or rights, software licences, online advertising and data use or storage paid abroad from 1 July 2026.
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* ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.
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Selective and Sector Charges
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----------------------------
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* ``do_tax_isc_bebidas_alc`` — 10% alcohol ad-valorem component; specific amount excluded.
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* ``do_tax_isc_tabaco`` — 20% tobacco ad-valorem component; specific amount excluded.
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* ``do_tax_isc_telecom`` — 10% telecommunications ISC.
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* ``do_tax_isc_combustibles_16`` — 16% fossil-fuel charge.
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* ``do_tax_isc_avtur_65`` — 6.5% qualifying Avtur charge.
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* ``do_tax_isc_fuel_rd2_gallon`` — fixed RD$2 per qualifying gallon.
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* ``do_tax_ret_isc_insurance_100`` — insurance-sector ISC withholding.
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* ``do_tax_isc_vehiculos`` — 17% first-registration charge on CIF, not ISC despite the stable legacy identifier.
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* ``do_tax_cdt_indotel`` — 2% telecommunications development contribution.
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Other Charges
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-------------
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* ``do_tax_propina_10`` — 10% legal tip under Labour Code article 228.
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* ``do_tax_cheques_015`` — 0.15% bank charge through 2 July 2026.
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* ``do_tax_cheques_020`` — 0.20% bank charge from 3 July 2026.
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* ``do_tax_activos_1`` — manual accounting of the annual 1% asset-tax assessment.
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* ``do_tax_iti_3`` — manual accounting of the 3% real-estate transfer assessment.
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Rejected Templates
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------------------
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The following cases are intentionally absent:
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* 8% ITBIS: transitional 2013 rate, not appropriate for a newly created chart;
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* 9% ITBIS: no precise current primary source and taxable event established;
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* 2% acquirer withholding: payment-based and conditional, so an invoice-base
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percentage would be materially misleading;
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* vehicle CO2 charge: its rate depends on vehicle emissions;
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* changing specific alcohol and tobacco amounts: maintained by DGII tables and
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unsuitable as undated static data.
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Sign-off Record
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---------------
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For an upstream submission, record the reviewer name, professional capacity,
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review date and source versions in the merge request. Until that occurs, the
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correct claim is “complete documented technical review”, not “certified tax
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advice”.
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