account_do/doc/index.rst

Account DO
==========

The ``account_do`` module provides Dominican Republic accounting data for
Tryton.

It includes:

* An IFRS-oriented chart of accounts for Dominican companies;
* Dominican tax groups and tax templates for ITBIS, ISR withholdings, ISC,
  CDT, legal tip, and other taxes;
* tax code templates for DGII-oriented fiscal balances;
* sale, purchase, reduced-rate, zero-rate, informal supplier, acquirer, and
  withholding tax rules for common Dominican fiscal situations;
* a broad ``tax_kind`` classification field on tax templates and taxes;
* granular ``tax_fiscal_type`` and ``tax_application`` fields for fiscal
  reporting, validation, and account mapping.

The chart is intended as a base localization. Companies should review account
names, sector-specific taxes, and DGII filing mappings before using it in
production. The 16% and 8% ITBIS templates are kept as special-rate templates
for cases where those rates apply.

DGII account mapping
--------------------

In this localization, "DGII account mapping" means the link between accounting
accounts and fiscal forms or fiscal boxes. For example, the ITBIS payable,
ITBIS credit, ISR withholding, ITBIS withholding, ISC payable, CDT payable,
asset tax, and transfer tax accounts are separated so reporting modules can map
balances and movements to IT-1, IR-17, IR-2, ACT, ISC, and related DGII
outputs without parsing account names.