José Arturo García
8bf88f4be3
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.
696 lines
43 KiB
XML
696 lines
43 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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<!-- ===== Tax groups ===== -->
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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_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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<!-- ===== Taxes ===== -->
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<!-- invoice_account / credit_note_account → accounts from account_chart_do_en.xml -->
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<!-- description: short text displayed on invoice lines -->
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<!-- legal_notice: concise legal citation -->
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<!-- ══════ ITBIS — Tax Code Arts. 335-392; Decree 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">Tax Code Arts. 335-392; Law 253-12 Art. 10; Decree 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">Tax Code Art. 345, amended by Law 253-12 — special 16% rate</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">Tax Code Arts. 349-357 — ITBIS input tax credit; Decree 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">Tax Code Art. 345 — input tax credit at the special 16% rate</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">Tax Code Arts. 343-344; Law 288-04; DGII General Rule 12-22</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">Tax Code Art. 342; Laws 557-05 and 8-90; DGII General Rule 05-19</field>
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</record>
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<!-- Large-taxpayer ITBIS withholding: -5.4% of base = 30% of 18% -->
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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">DGII General Rule 01-11; Tax Code Arts. 309 and 337 — large taxpayers</field>
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</record>
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<!-- ══════ ISR WITHHOLDINGS — Tax Code Arts. 307-309; Decree 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">Tax Code Art. 309; Decree 95-12 — fees paid to legal entities</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="end_date" eval="datetime.date(2026, 6, 30)" />
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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">Tax Code Art. 309; Decree 95-12 — fees paid to individuals</field>
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</record>
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<record id="do_tax_ret_isr_serv_15_en" model="account.tax.template">
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<field name="name">ISR Withholding 15% — Fees and Services Provided by Individuals</field>
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<field name="description">ISR Withholding Individual 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="start_date" eval="datetime.date(2026, 7, 1)" />
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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_21021303_en" />
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<field name="credit_note_account" ref="do_account_21021303_en" />
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<field name="legal_notice">Tax Code Art. 309(b), amended by Law 30-26 Art. 17 — services provided by individuals</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">Tax Code Art. 308; Decree 95-12; DGII Form 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">DGII General Rule 07-19; Tax Code Art. 306 bis — interest paid to individuals</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="end_date" eval="datetime.date(2026, 6, 30)" />
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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">Tax Code Art. 309; DGII General Rule 08-11 — rentals and leases</field>
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</record>
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<record id="do_tax_ret_isr_alq_15_en" model="account.tax.template">
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<field name="name">ISR Withholding 15% — Rentals and Leases Provided by Individuals</field>
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<field name="description">ISR Rental Withholding 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="start_date" eval="datetime.date(2026, 7, 1)" />
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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_21021402_en" />
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<field name="credit_note_account" ref="do_account_21021402_en" />
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<field name="legal_notice">Tax Code Art. 309(a), amended by Law 30-26 Art. 17 — rentals provided by individuals</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">Tax Code Art. 309; Decree 95-12; DGII Form 623 — public sector</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">Tax Code Art. 309, amended by Law 253-12 — 5% on state payments</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">DGII General Rule 04-2025 Arts. 2, 4, 5 and 11 — 1% of billed amount</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">DGII General Rule 15-07 — 2.5% on exporters' domestic sales</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">DGII General Rule 07-19; Tax Code Art. 306 bis — interest paid to legal entities</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% — Prizes, Lotteries, Raffles and Betting</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">Tax Code Art. 309(c), amended by Law 30-26 Art. 17 — prizes in general and betting prizes above RD$600,000</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="end_date" eval="datetime.date(2026, 6, 30)" />
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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">Tax Code Art. 309, amended by Law 253-12 — prizes from RD$100,001 to RD$500,000</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="end_date" eval="datetime.date(2026, 6, 30)" />
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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">Tax Code Art. 309, amended by Law 253-12 — prizes from RD$500,001 to RD$1,000,000</field>
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</record>
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<record id="do_tax_ret_isr_betting_15_en" model="account.tax.template">
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<field name="name">ISR Withholding 15% — Betting Prizes RD$200,001 to RD$600,000</field>
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<field name="description">ISR Withholding Betting 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="start_date" eval="datetime.date(2026, 7, 1)" />
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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_21021705_en" />
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<field name="credit_note_account" ref="do_account_21021705_en" />
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<field name="legal_notice">Tax Code Art. 309(c)(i), amended by Law 30-26 Art. 17 — sports and lottery betting prizes</field>
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</record>
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<record id="do_tax_ret_isr_tragamonedas_10_en" model="account.tax.template">
|
||
<field name="name">ISR Withholding 10% — Slot Machine Prizes</field>
|
||
<field name="description">ISR Withholding Slot Machines 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100" />
|
||
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
|
||
<field name="group" ref="do_tax_group_isr_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021704_en" />
|
||
<field name="credit_note_account" ref="do_account_21021704_en" />
|
||
<field name="legal_notice">Tax Code Art. 309, amended by Law 253-12 — slot-machine prizes</field>
|
||
</record>
|
||
<record id="do_tax_ret_isr_tragamonedas_15_en" model="account.tax.template">
|
||
<field name="name">ISR Withholding 15% — Slot-Machine Prizes</field>
|
||
<field name="description">ISR Withholding Slot Machines 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_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21021706_en" />
|
||
<field name="credit_note_account" ref="do_account_21021706_en" />
|
||
<field name="legal_notice">Tax Code Art. 309(d), amended by Law 30-26 Art. 17 — slot-machine prizes</field>
|
||
</record>
|
||
<record id="do_tax_ret_isr_other_income_10_en" model="account.tax.template">
|
||
<field name="name">ISR Withholding 10% — Other Income Not Covered</field>
|
||
<field name="description">ISR Withholding Other Income 10%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-10')/100" />
|
||
<field name="end_date" eval="datetime.date(2026, 6, 30)" />
|
||
<field name="group" ref="do_tax_group_isr_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020301_en" />
|
||
<field name="credit_note_account" ref="do_account_21020301_en" />
|
||
<field name="legal_notice">Tax Code Art. 309, amended by Law 253-12 — other income not covered</field>
|
||
</record>
|
||
<record id="do_tax_ret_isr_other_income_15_en" model="account.tax.template">
|
||
<field name="name">ISR Withholding 15% — Other Income Not Expressly Covered</field>
|
||
<field name="description">ISR Withholding Other Income 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_en" />
|
||
<field name="account" ref="do_account_root_en" />
|
||
<field name="invoice_account" ref="do_account_21020302_en" />
|
||
<field name="credit_note_account" ref="do_account_21020302_en" />
|
||
<field name="legal_notice">Tax Code Art. 309(f), amended by Law 30-26 Art. 17 — other income not expressly covered</field>
|
||
</record>
|
||
<!-- ══════ FOREIGN-PAYMENT ISR — Tax Code Arts. 305-306 ══════ -->
|
||
<record id="do_tax_ret_isr_ext_27_en" model="account.tax.template">
|
||
<field name="name">ISR Withholding 27% — Other Taxable Payments Abroad (Non-Residents)</field>
|
||
<field name="description">Foreign ISR Withholding 27%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('-27')/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_21020701_en" />
|
||
<field name="credit_note_account" ref="do_account_21020701_en" />
|
||
<field name="legal_notice">Tax Code Art. 305 — taxable payments not subject to a special rate</field>
|
||
</record>
|
||
<record id="do_tax_ret_isr_ext_15_en" model="account.tax.template">
|
||
<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>
|
||
<!-- ══════ ADDITIONAL ITBIS — Special DGII withholdings ══════ -->
|
||
<!-- Taxable services with 100% ITBIS withholding under General Rule 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">DGII General Rule 01-11 — 100% of ITBIS on taxable services</field>
|
||
</record>
|
||
<!-- Taxable goods from informal suppliers: General Rule 08-10 requires
|
||
withholding 75% of ITBIS. The accounting rate is -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">DGII General Rule 08-10 — 75% of ITBIS on informal-supplier purchases</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">DGII Form IT-1 box 57; General Rules 08-10 and 05-19 — 75% at the 16% rate</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">DGII Form IT-1 box 56 — goods supported by a purchase receipt, 100% withholding</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">DGII Form IT-1 box 57 — goods supported by a purchase receipt, 100% withholding</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">DGII Form IT-1 box 53 — ITBIS withheld from RST taxable transactions at 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">DGII Form IT-1 box 54 — ITBIS withheld from RST taxable transactions at 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">DGII General Rule 04-13 — insurers withhold 100% of billed ITBIS</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">DGII Form IT-1 box 28; General Rule 02-05 — ITBIS withheld by airlines</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">DGII Form IT-1 box 29; General Rules 02-05 and 07-09 — ITBIS withheld by companies</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">DGII Form IT-1 box 30; General Rule 02-05 — ITBIS withheld by hotels on commissions</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">DGII Form IT-1 box 31 — ITBIS withheld by state institutions</field>
|
||
</record>
|
||
<!-- ══════ ISC — SELECTIVE CONSUMPTION TAX — Tax Code Arts. 393-441 ══════ -->
|
||
<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">Law 253-12, amending Tax Code Art. 375 — 10% ad valorem ISC on alcoholic beverages</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">Tax Code Arts. 393-441 — 20% ad valorem ISC on tobacco and cigarettes</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">Tax Code Arts. 393-441; Law 253-12 — 10% ISC on telecommunications services</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">Law 253-12, amending Tax Code Art. 367 — 16% ISC on fossil fuels</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">Law 253-12 Art. 23 — reduced 6.5% ad valorem rate for Avtur</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">Law 253-12 Art. 20 — additional RD$2.00 per gallon of gasoline or diesel</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">DGII General Rule 04-13 — insurers withhold 100% of billed ISC</field>
|
||
</record>
|
||
<!-- First-registration tax. The separate CO2 emissions tax is not modeled
|
||
because its rate depends on the vehicle's emissions. -->
|
||
<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">Law 557-05 Art. 22 — 17% of CIF value on first registration</field>
|
||
</record>
|
||
<!-- ══════ CDT — INDOTEL CONTRIBUTION (LAW 153-98) ══════ -->
|
||
<!-- Telecommunications companies collect the CDT from customers and remit
|
||
it to INDOTEL. It appears separately on telephone and internet bills. -->
|
||
<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">Telecommunications Law 153-98 Art. 26 — INDOTEL CDT at 2% of gross revenue</field>
|
||
</record>
|
||
<!-- ══════ OTHER TAXES AND CONTRIBUTIONS ══════ -->
|
||
<!-- The legal service charge applies to hotels, restaurants, cafes, bars
|
||
and similar establishments; it is not a general tax. -->
|
||
<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">Labour Code, Law 16-92 Art. 228 — mandatory 10% service charge</field>
|
||
</record>
|
||
<!-- 0.15% of checks and electronic bank debits. The bank collects it
|
||
automatically as a financial cost to the company. -->
|
||
<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">Tax Code Art. 382-D, amended by Law 288-04 — 1.5 per thousand on checks and debits</field>
|
||
</record>
|
||
<!-- 0.20% of checks and bank transfers from 2026-07-03. It remains
|
||
separate from the historical 0.15% tax. -->
|
||
<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">Law 30-26, effective 2026-07-03 — 2.0 per thousand on checks and transfers</field>
|
||
</record>
|
||
<!-- Annual tax on taxable assets. This accounting template does not
|
||
automate its assessment or credit against ISR. -->
|
||
<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">Tax Code Arts. 401-405; Art. 404 — 1% annually</field>
|
||
</record>
|
||
<!-- ITI applies to real-estate transfers. Exemptions and valuation must be
|
||
reviewed when each transaction is assessed. -->
|
||
<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">Law 288-04 Art. 20, amended by Law 173-07 Art. 7 — 3% rate</field>
|
||
</record>
|
||
</data>
|
||
</tryton>
|