636 lines
39 KiB
XML
636 lines
39 KiB
XML
<?xml version='1.0' encoding='utf-8'?>
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<tryton>
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<data language="en">
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<!-- ===== Grupos de impuestos ===== -->
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<record id="do_tax_group_itbis_en" model="account.tax.group">
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<field name="name">ITBIS</field>
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<field name="code">ITBIS</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isr_en" model="account.tax.group">
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<field name="name">ISR: Withholdings</field>
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<field name="code">ISR</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_exempt_en" model="account.tax.group">
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<field name="name">Exempt / Zero Rate</field>
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<field name="code">EX0</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isc_en" model="account.tax.group">
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<field name="name">ISC - Selective Consumer</field>
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<field name="code">ISC</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isr_ext_en" model="account.tax.group">
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<field name="name">ISR - Foreign Payments</field>
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<field name="code">ISREXT</field>
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<field name="kind">purchase</field>
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</record>
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<record id="do_tax_group_cdt_en" model="account.tax.group">
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<field name="name">CDT - INDOTEL Telecommunications</field>
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<field name="code">CDT</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_others_en" model="account.tax.group">
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<field name="name">Other Taxes and Contributions</field>
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<field name="code">OTROS</field>
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<field name="kind">both</field>
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</record>
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</data>
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<data language="en">
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<!-- ===== Impuestos ===== -->
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<!-- invoice_account / credit_note_account → accounts from account_chart_do_en.xml -->
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<!-- description: texto corto visible en líneas de factura -->
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<!-- legal_notice: cita legal (~72 caracteres) — ver IMPUESTOS_RD.md -->
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<!-- ══════ ITBIS — Arts. 335-392 CT Ley 11-92; Decreto 293-11 ══════ -->
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<record id="do_tax_itbis_18_venta_en" model="account.tax.template">
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<field name="name">ITBIS 18% — Sales (Legal and Natural Persons)</field>
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<field name="description">ITBIS 18% Sales</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('18')/100" />
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21020101_en" />
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<field name="credit_note_account" ref="do_account_21020101_en" />
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<field name="legal_notice">Arts. 335-392 CT Ley 11-92; Ley 253-12 Art. 10; Decreto 293-11</field>
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</record>
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<record id="do_tax_itbis_16_venta_en" model="account.tax.template">
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<field name="name">ITBIS 16% — Special Rate Sales (Legal and Natural Persons)</field>
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<field name="description">ITBIS 16% Sales</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('16')/100" />
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21020102_en" />
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<field name="credit_note_account" ref="do_account_21020102_en" />
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<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa especial 16%</field>
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</record>
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<record id="do_tax_itbis_18_compra_en" model="account.tax.template">
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<field name="name">ITBIS 18% — Purchases / Tax Credit (Legal and Natural Persons)</field>
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<field name="description">ITBIS 18% Purchases</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('18')/100" />
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_11040101_en" />
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<field name="credit_note_account" ref="do_account_11040101_en" />
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<field name="legal_notice">Arts. 349-357 CT Ley 11-92 — Crédito fiscal ITBIS; Decreto 293-11</field>
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</record>
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<record id="do_tax_itbis_16_compra_en" model="account.tax.template">
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<field name="name">ITBIS 16% — Purchases / Tax Credit Special Rate</field>
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<field name="description">ITBIS 16% Purchases</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('16')/100" />
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_11040102_en" />
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<field name="credit_note_account" ref="do_account_11040102_en" />
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<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal tasa especial 16%</field>
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</record>
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<record id="do_tax_itbis_exento_en" model="account.tax.template">
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<field name="name">Exempt ITBIS — Exempt Goods and Services (Legal and Natural Persons)</field>
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<field name="description">Exempt ITBIS</field>
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<field name="type">none</field>
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="legal_notice">Arts. 343-344 CT Ley 11-92; Ley 288-04; NG 12-22 DGII</field>
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</record>
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<record id="do_tax_itbis_tasa_cero_en" model="account.tax.template">
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<field name="name">ITBIS Zero Rate — Exports and Free Zone (Legal and Natural Persons)</field>
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<field name="description">ITBIS 0% Exports / Free Trade Zone</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('0')" />
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21020105_en" />
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<field name="credit_note_account" ref="do_account_21020105_en" />
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<field name="legal_notice">Art. 342 CT; Ley 557-05; Ley 8-90 Zonas Francas; NG 05-19 DGII</field>
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</record>
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<!-- Retención ITBIS 30% Gran Contribuyente: tasa negativa (-5.4%) = 30% × 18% sobre la base -->
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<record id="do_tax_ret_itbis_30_en" model="account.tax.template">
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<field name="name">ITBIS Withholding 30% — Large Taxpayer Agent (Legal and Natural Persons)</field>
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<field name="description">ITBIS Withholding Large Taxpayer 30%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5.4')/100" />
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<field name="group" ref="do_tax_group_itbis_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021101_en" />
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<field name="credit_note_account" ref="do_account_21021101_en" />
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<field name="legal_notice">NG 01-11 DGII 2011; Arts. 309 y 337 CT — Grandes Contribuyentes</field>
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</record>
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<!-- ══════ ISR RETENCIONES — Arts. 307-309 CT Ley 11-92; Decreto 95-12 ══════ -->
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<record id="do_tax_ret_isr_hon_5_en" model="account.tax.template">
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<field name="name">ISR Withholding 5% — Fees and Services to Legal Entities</field>
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<field name="description">ISR Withholding Legal Entity 5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021301_en" />
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<field name="credit_note_account" ref="do_account_21021301_en" />
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<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_serv_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Fees and Services to Individuals</field>
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<field name="description">ISR Withholding Individual 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021302_en" />
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<field name="credit_note_account" ref="do_account_21021302_en" />
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<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas físicas</field>
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</record>
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<record id="do_tax_ret_isr_div_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Dividends and Distributed Profits (Individuals and Legal Entities)</field>
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<field name="description">ISR Withholding Dividends 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21020601_en" />
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<field name="credit_note_account" ref="do_account_21020601_en" />
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<field name="legal_notice">Art. 308 CT Ley 11-92; Decreto 95-12; Formulario IR-18</field>
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</record>
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<record id="do_tax_ret_isr_int_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Interest to Individuals (NG 07-19)</field>
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<field name="description">ISR Withholding Interest Individual 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021501_en" />
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<field name="credit_note_account" ref="do_account_21021501_en" />
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<field name="legal_notice">NG 07-19 DGII; Art. 306 bis CT — Intereses personas físicas, definitivo</field>
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</record>
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<record id="do_tax_ret_isr_alq_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Rentals and Leases (Natural and Legal Persons)</field>
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<field name="description">ISR Rental Withholding 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021401_en" />
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<field name="credit_note_account" ref="do_account_21021401_en" />
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<field name="legal_notice">Art. 309 CT; NG 08-11 DGII — Alquileres personas físicas y jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_est_15_en" model="account.tax.template">
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<field name="name">ISR Withholding 1.5% — State/Public Sector Payments (Natural and Legal Persons)</field>
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<field name="description">ISR Withholding State 1.5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1.5')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_11040801_en" />
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<field name="credit_note_account" ref="do_account_11040801_en" />
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<field name="legal_notice">Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público</field>
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</record>
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<record id="do_tax_ret_isr_est_5_en" model="account.tax.template">
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<field name="name">ISR Withholding 5% — State/Public Sector Payments (Natural and Legal Persons)</field>
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<field name="description">State ISR Withholding 5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_11040802_en" />
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<field name="credit_note_account" ref="do_account_11040802_en" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — retención pagos del Estado 5%</field>
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</record>
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<record id="do_tax_ret_isr_bovine_1_en" model="account.tax.template">
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<field name="name">ISR Withholding 1% — Bovine Purchases from Unregistered Individuals</field>
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<field name="description">ISR Withholding Informal Bovine Purchases 1%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1')/100" />
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<field name="start_date" eval="datetime.date(2025, 6, 20)" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021801_en" />
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<field name="credit_note_account" ref="do_account_21021801_en" />
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<field name="legal_notice">NG 04-2025 arts. 2, 4, 5 y 11 — 1% del monto facturado</field>
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</record>
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<record id="do_tax_ret_isr_exporter_25_en" model="account.tax.template">
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<field name="name">ISR Withholding 2.5% — Exporters in Sales to the Local Market</field>
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<field name="description">ISR Withholding Exporters 2.5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-2.5')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_11040803_en" />
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<field name="credit_note_account" ref="do_account_11040803_en" />
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<field name="legal_notice">NG 15-07 DGII — retención 2.5% ventas locales de exportadores</field>
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</record>
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<record id="do_tax_ret_isr_int_pj_1_en" model="account.tax.template">
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<field name="name">ISR Withholding 1% — Interest to Legal Entities (NG 07-19)</field>
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<field name="description">ISR Withholding Interest Legal Entity 1%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021502_en" />
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<field name="credit_note_account" ref="do_account_21021502_en" />
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<field name="legal_notice">NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_premios_25_en" model="account.tax.template">
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<field name="name">ISR Withholding 25% — Lottery Prizes, Draws and Raffles (Natural and Legal Persons)</field>
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<field name="description">ISR Withholding on Prizes 25%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-25')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021701_en" />
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<field name="credit_note_account" ref="do_account_21021701_en" />
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<field name="legal_notice">Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo</field>
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</record>
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<record id="do_tax_ret_isr_premios_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Awards RD$100,001 to RD$500,000</field>
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<field name="description">ISR Withholding on Prizes 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021702_en" />
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<field name="credit_note_account" ref="do_account_21021702_en" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$100,001 a RD$500,000 10%</field>
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</record>
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<record id="do_tax_ret_isr_premios_15_en" model="account.tax.template">
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<field name="name">ISR Withholding 15% — Awards RD$500,001 to RD$1,000,000</field>
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<field name="description">ISR Withholding on Prizes 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021703_en" />
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<field name="credit_note_account" ref="do_account_21021703_en" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15%</field>
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</record>
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<record id="do_tax_ret_isr_tragamonedas_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Slot Machine Prizes</field>
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<field name="description">ISR Withholding Slot Machines 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21021704_en" />
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<field name="credit_note_account" ref="do_account_21021704_en" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10%</field>
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</record>
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<record id="do_tax_ret_isr_other_income_10_en" model="account.tax.template">
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<field name="name">ISR Withholding 10% — Other Income Not Covered</field>
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<field name="description">ISR Withholding Other Income 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21020301_en" />
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<field name="credit_note_account" ref="do_account_21020301_en" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10%</field>
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</record>
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<!-- ══════ ISR PAGOS AL EXTERIOR — Arts. 305-306 CT Ley 11-92 ══════ -->
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<record id="do_tax_ret_isr_ext_27_en" model="account.tax.template">
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<field name="name">ISR Withholding 27% — Other Taxable Payments Abroad (Non-Residents)</field>
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<field name="description">Foreign ISR Withholding 27%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-27')/100" />
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<field name="group" ref="do_tax_group_isr_ext_en" />
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<field name="account" ref="do_account_root_en" />
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<field name="invoice_account" ref="do_account_21020701_en" />
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<field name="credit_note_account" ref="do_account_21020701_en" />
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<field name="legal_notice">Art. 305 CT Ley 11-92 — pagos gravados no sujetos a una tasa especial</field>
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</record>
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<record id="do_tax_ret_isr_ext_15_en" model="account.tax.template">
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<field name="name">ISR Withholding 15% — Foreign Royalties, Software and Online Services</field>
|
||
<field name="description">Foreign ISR Withholding 15%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-15')/100" />
|
||
<field name="start_date" eval="datetime.date(2026, 7, 1)" />
|
||
<field name="group" ref="do_tax_group_isr_ext_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020703_en" />
|
||
<field name="credit_note_account" ref="do_account_21020703_en" />
|
||
<field name="legal_notice">Arts. 305-1 and 305-2 CT, introduced by Law 30-26 — royalties or rights, software licences, online advertising and data use or storage</field>
|
||
</record>
|
||
<record id="do_tax_ret_isr_ext_10_en" model="account.tax.template">
|
||
<field name="name">ISR Withholding 10% — Interest Paid Abroad (Non-Residents)</field>
|
||
<field name="description">Foreign ISR Withholding 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100" />
|
||
<field name="group" ref="do_tax_group_isr_ext_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020702_en" />
|
||
<field name="credit_note_account" ref="do_account_21020702_en" />
|
||
<field name="legal_notice">Art. 306 CT — interest paid or credited abroad</field>
|
||
</record>
|
||
<!-- ══════ ITBIS ADICIONAL — Retenciones especiales DGII ══════ -->
|
||
<!-- Servicios gravados con retención del 100% del ITBIS según NG 01-11. -->
|
||
<record id="do_tax_ret_itbis_100_inf_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 100% — Taxable Services Subject to Withholding</field>
|
||
<field name="description">ITBIS Withholding Services 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020201_en" />
|
||
<field name="credit_note_account" ref="do_account_21020201_en" />
|
||
<field name="legal_notice">NG 01-11 DGII — Retención 100% ITBIS en servicios gravados</field>
|
||
</record>
|
||
<!-- Proveedor informal de bienes gravados: la NG 08-10 establece retención
|
||
del 75% del ITBIS. La tasa contable es -13.5% = 75% × 18%. -->
|
||
<record id="do_tax_ret_itbis_75_inf_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 75% — Informal Supplier Goods (B11 / e-CF E41)</field>
|
||
<field name="description">ITBIS Withholding Informal Supplier 75%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-13.5')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021201_en" />
|
||
<field name="credit_note_account" ref="do_account_21021201_en" />
|
||
<field name="legal_notice">NG 08-10 DGII — Retención 75% ITBIS compras a proveedores informales</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_75_inf_16_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 75% — Goods Informal Supplier Rate 16%</field>
|
||
<field name="description">ITBIS Withholding Informal Supplier 75% Rate 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-12')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021202_en" />
|
||
<field name="credit_note_account" ref="do_account_21021202_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 57; NG 08-10/05-19 — 75% de ITBIS tasa 16%</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_100_goods_18_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 100% — Goods Informal Supplier Rate 18%</field>
|
||
<field name="description">ITBIS Withholding Informal Supplier 100% Rate 18%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021203_en" />
|
||
<field name="credit_note_account" ref="do_account_21021203_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 56 — bienes comprobante de compras, retención 100%</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_100_goods_16_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 100% — Goods Informal Supplier Rate 16%</field>
|
||
<field name="description">ITBIS Withholding Informal Supplier 100% Rate 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-16')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021204_en" />
|
||
<field name="credit_note_account" ref="do_account_21021204_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 57 — bienes comprobante de compras, retención 100%</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_rst_18_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 100% — RST Taxpayers Rate 18%</field>
|
||
<field name="description">ITBIS RST withholding 18%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020202_en" />
|
||
<field name="credit_note_account" ref="do_account_21020202_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 53 — ITBIS retenido RST operaciones gravadas 18%</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_rst_16_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 100% — RST Taxpayers Rate 16%</field>
|
||
<field name="description">ITBIS RST withholding 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-16')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020203_en" />
|
||
<field name="credit_note_account" ref="do_account_21020203_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 54 — ITBIS retenido RST operaciones gravadas 16%</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_insurance_100_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withholding 100% — Insurance Companies</field>
|
||
<field name="description">ITBIS Insurance Withholding 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020204_en" />
|
||
<field name="credit_note_account" ref="do_account_21020204_en" />
|
||
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ITBIS facturado</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_airline_100_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withheld by Airlines 100% — BSP/IATA</field>
|
||
<field name="description">ITBIS Withheld Airlines 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_11040701_en" />
|
||
<field name="credit_note_account" ref="do_account_11040701_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 28; NG 02-05 — ITBIS retenido por aerolíneas</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_society_30_suf_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withheld by Companies 30% — Withholding Suffered</field>
|
||
<field name="description">ITBIS Withheld Companies 30%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-5.4')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_11040702_en" />
|
||
<field name="credit_note_account" ref="do_account_11040702_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 29; NG 02-05/07-09 — sociedades retienen ITBIS</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_hotel_100_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withheld by Hotels 100% — Package Commissions</field>
|
||
<field name="description">ITBIS Withheld Hotels 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_11040703_en" />
|
||
<field name="credit_note_account" ref="do_account_11040703_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 30; NG 02-05 — hoteles retienen ITBIS en comisiones</field>
|
||
</record>
|
||
<record id="do_tax_ret_itbis_state_100_en" model="account.tax.template">
|
||
<field name="name">ITBIS Withheld by State Entities 100%</field>
|
||
<field name="description">ITBIS Withheld by State Entities 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-18')/100" />
|
||
<field name="group" ref="do_tax_group_itbis_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_11040704_en" />
|
||
<field name="credit_note_account" ref="do_account_11040704_en" />
|
||
<field name="legal_notice">IT-1 DGII casilla 31 — ITBIS retenido por instituciones del Estado</field>
|
||
</record>
|
||
<!-- ══════ ISC — IMPUESTO SELECTIVO AL CONSUMO — Arts. 393-441 CT ══════ -->
|
||
<record id="do_tax_isc_bebidas_alc_en" model="account.tax.template">
|
||
<field name="name">ISC 10% — Alcoholic Beverages (Wines, Rum, Whiskey and Spirits)</field>
|
||
<field name="description">ISC Alcoholic Beverages 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('10')/100" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020801_en" />
|
||
<field name="credit_note_account" ref="do_account_21020801_en" />
|
||
<field name="legal_notice">Ley 253-12 mod. Art. 375 CT — ISC bebidas alcohólicas ad valorem 10%</field>
|
||
</record>
|
||
<record id="do_tax_isc_tabaco_en" model="account.tax.template">
|
||
<field name="name">ISC 20% — Tobacco, Cigarettes and Derivatives</field>
|
||
<field name="description">ISC Tobacco and Cigarettes 20%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('20')/100" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020802_en" />
|
||
<field name="credit_note_account" ref="do_account_21020802_en" />
|
||
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20%</field>
|
||
</record>
|
||
<record id="do_tax_isc_telecom_en" model="account.tax.template">
|
||
<field name="name">ISC 10% — Telecommunications Services</field>
|
||
<field name="description">ISC Telecommunications 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('10')/100" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020803_en" />
|
||
<field name="credit_note_account" ref="do_account_21020803_en" />
|
||
<field name="legal_notice">Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10%</field>
|
||
</record>
|
||
<record id="do_tax_isc_combustibles_16_en" model="account.tax.template">
|
||
<field name="name">ISC 16% — Fossil Fuels and Petroleum Derivatives</field>
|
||
<field name="description">ISC Fossil Fuels 16%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('16')/100" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020804_en" />
|
||
<field name="credit_note_account" ref="do_account_21020804_en" />
|
||
<field name="legal_notice">Ley 253-12 mod. Art. 367 CT — ISC combustibles fósiles 16%</field>
|
||
</record>
|
||
<record id="do_tax_isc_avtur_65_en" model="account.tax.template">
|
||
<field name="name">ISC 6.5% — Avtur Reduced Rate</field>
|
||
<field name="description">ISC Avtur 6.5%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('6.5')/100" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020807_en" />
|
||
<field name="credit_note_account" ref="do_account_21020807_en" />
|
||
<field name="legal_notice">Ley 253-12 Art. 23 — tasa reducida Avtur 6.5% ad valorem</field>
|
||
</record>
|
||
<record id="do_tax_isc_fuel_rd2_gallon_en" model="account.tax.template">
|
||
<field name="name">ISC RD$2.00 — Additional per Gallon Gasoline/Diesel</field>
|
||
<field name="description">ISC Fuels RD$2/Gallon</field>
|
||
<field name="type">fixed</field>
|
||
<field name="amount" eval="Decimal('2')" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020808_en" />
|
||
<field name="credit_note_account" ref="do_account_21020808_en" />
|
||
<field name="legal_notice">Ley 253-12 Art. 20 — adicional RD$2.00 por galón gasolina/gasoil</field>
|
||
</record>
|
||
<record id="do_tax_ret_isc_insurance_100_en" model="account.tax.template">
|
||
<field name="name">ISC Withholding 100% — Insurance Companies</field>
|
||
<field name="description">ISC Insurance Withholding 100%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100" />
|
||
<field name="group" ref="do_tax_group_isc_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020806_en" />
|
||
<field name="credit_note_account" ref="do_account_21020806_en" />
|
||
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ISC facturado</field>
|
||
</record>
|
||
<!-- Impuesto de primera placa. El impuesto por emisiones de CO2 es distinto y
|
||
no se modela aquí porque su tasa depende de las emisiones del vehículo. -->
|
||
<record id="do_tax_isc_vehiculos_en" model="account.tax.template">
|
||
<field name="name">First Vehicle Registration 17% — Imported Vehicles</field>
|
||
<field name="description">First Vehicle Plate 17%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('17')/100" />
|
||
<field name="group" ref="do_tax_group_others_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020805_en" />
|
||
<field name="credit_note_account" ref="do_account_21020805_en" />
|
||
<field name="legal_notice">Art. 22 Ley 557-05 — 17% sobre valor CIF para primera placa</field>
|
||
</record>
|
||
<!-- ══════ CDT — CONTRIBUCIÓN INDOTEL (LEY 153-98) ══════ -->
|
||
<!-- CDT: Contribución para el Desarrollo de las Telecomunicaciones.
|
||
Lo recaudan las empresas de telecom de sus customeres y lo remiten a INDOTEL.
|
||
Aparece como línea separada en facturas de telefonía e internet. -->
|
||
<record id="do_tax_cdt_indotel_en" model="account.tax.template">
|
||
<field name="name">CDT 2% — Contribution for the Development of Telecommunications (INDOTEL)</field>
|
||
<field name="description">CDT INDOTEL 2%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('2')/100" />
|
||
<field name="group" ref="do_tax_group_cdt_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020901_en" />
|
||
<field name="credit_note_account" ref="do_account_21020901_en" />
|
||
<field name="legal_notice">Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos</field>
|
||
</record>
|
||
<!-- ══════ OTROS IMPUESTOS Y CONTRIBUCIONES ══════ -->
|
||
<!-- Propina legal: cargo obligatorio para hoteles, restaurantes, cafés, barras
|
||
y establecimientos que expenden alimentos o bebidas. No es general. -->
|
||
<record id="do_tax_propina_10_en" model="account.tax.template">
|
||
<field name="name">Legal Tip 10% — Restaurants, Bars and Hotels (Natural and Legal Persons)</field>
|
||
<field name="description">Legal Tip 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('10')/100" />
|
||
<field name="group" ref="do_tax_group_others_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020501_en" />
|
||
<field name="credit_note_account" ref="do_account_21020501_en" />
|
||
<field name="legal_notice">Código de Trabajo, Ley 16-92, art. 228 — propina obligatoria 10%</field>
|
||
</record>
|
||
<!-- 0.15% sobre valor de cheques y débitos bancarios electrónicos.
|
||
Lo recauda el banco automáticamente; es un costo financiero para la empresa. -->
|
||
<record id="do_tax_cheques_015_en" model="account.tax.template">
|
||
<field name="name">Tax on Checks and Bank Transfers 0.15% (Natural and Legal Persons)</field>
|
||
<field name="description">Checks and Transfers Tax 0.15%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('0.15')/100" />
|
||
<field name="end_date" eval="datetime.date(2026, 7, 2)" />
|
||
<field name="group" ref="do_tax_group_others_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021901_en" />
|
||
<field name="credit_note_account" ref="do_account_21021901_en" />
|
||
<field name="legal_notice">Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos</field>
|
||
</record>
|
||
<!-- 0.20% sobre valor de cheques y transferencias bancarias desde
|
||
2026-07-03. Se mantiene separado del 0.15% histórico. -->
|
||
<record id="do_tax_cheques_020_en" model="account.tax.template">
|
||
<field name="name">Tax on Checks and Bank Transfers 0.20% (Natural and Legal Persons)</field>
|
||
<field name="description">Checks and Transfers Tax 0.20%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('0.20')/100" />
|
||
<field name="start_date" eval="datetime.date(2026, 7, 3)" />
|
||
<field name="group" ref="do_tax_group_others_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021902_en" />
|
||
<field name="credit_note_account" ref="do_account_21021902_en" />
|
||
<field name="legal_notice">Ley 30-26, vig. 2026-07-03 — 2.0 por mil cheques/transferencias</field>
|
||
</record>
|
||
<!-- Impuesto anual sobre los activos imponibles. Su liquidación y crédito
|
||
contra ISR no se automatizan mediante esta plantilla contable. -->
|
||
<record id="do_tax_activos_1_en" model="account.tax.template">
|
||
<field name="name">Asset Tax 1% (Legal Entities)</field>
|
||
<field name="description">Asset Tax 1%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('1')/100" />
|
||
<field name="group" ref="do_tax_group_others_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020502_en" />
|
||
<field name="credit_note_account" ref="do_account_21020502_en" />
|
||
<field name="legal_notice">Código Tributario, arts. 401-405; art. 404 — 1% anual</field>
|
||
</record>
|
||
<!-- ITI: aplica a transferencias de bienes inmuebles. Las exenciones y la
|
||
valoración deben revisarse al liquidar cada operación. -->
|
||
<record id="do_tax_iti_3_en" model="account.tax.template">
|
||
<field name="name">Real Estate Transfer Tax 3% (Natural and Legal Persons)</field>
|
||
<field name="description">ITI Real Estate Transfer 3%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('3')/100" />
|
||
<field name="group" ref="do_tax_group_others_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021001_en" />
|
||
<field name="credit_note_account" ref="do_account_21021001_en" />
|
||
<field name="legal_notice">Art. 20 Ley 288-04, mod. art. 7 Ley 173-07 — tasa 3%</field>
|
||
</record>
|
||
</data>
|
||
</tryton>
|