Update Dominican withholding catalog

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.

doc/core_readiness.rst

@@ -19,8 +19,8 @@ the reviewer and review date rather than claiming certification in module data.
 Chart Size and Provenance
 -------------------------
 
-The chart has 282 templates: 70 grouping nodes and 212 posting leaves. Of the
-posting leaves, 61 are tax control accounts (45 payable and 16 recoverable).
+The chart has 287 templates: 70 grouping nodes and 217 posting leaves. Of the
+posting leaves, 66 are tax control accounts (50 payable and 16 recoverable).
 Those controls deliberately provide stable identifiers for accounting and
 reporting modules. The remaining leaves cover cash, receivables, payables,
 inventory, cost of sales, assets, depreciation, deposits, leases, financial
@@ -36,7 +36,7 @@ designed Tryton baseline using these objective inclusion rules:
 * separate presentation is needed for a documented IFRS accounting policy.
 
 Grouping nodes are closed and cannot receive postings. The test suite checks
-282 unique templates, required optional-module accounts, account types and the
+287 unique templates, required optional-module accounts, account types and the
 IFRS policy coverage map. This is a transparent functional justification,
 which is the appropriate evidence where no official general chart exists.
 
@@ -45,7 +45,7 @@ accounts. That is not decidable from Dominican law because no mandatory
 general catalogue supplies a target count. If requested during review, the
 safe reduction is to merge control accounts only after confirming that
 ``dgii_reports`` does not depend on their stable identifiers; claiming that
-282 codes are official would be incorrect.
+287 codes are official would be incorrect.
 
 Upstream Repository
 -------------------

doc/sources.rst

@@ -56,7 +56,7 @@ Official References
   <https://dgii.gov.do/legislacion/normasGenerales/Documents/NG%20sobre%20Veh%C3%ADculos%20de%20Motor/norma06-12.pdf>`_
 * `General Rule 04-2025 (bovine subsector withholding)
   <https://dgii.gov.do/legislacion/normasGenerales/Documents/Normas%20Sectoriales/Norma04-25.pdf>`_
-* `Law 30-26 (foreign payments, bank checks and electronic transfers)
+* `Law 30-26 (article 309 withholdings, foreign payments, bank checks and electronic transfers)
   <https://dgii.gov.do/transparencia/baseLegal/Documents/Leyes/30-26.pdf>`_
 * `DGII implementation calendar for Law 30-26
   <https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/10-26.pdf>`_

doc/tax_blueprint.rst

@@ -94,6 +94,14 @@ withholding.  Other taxable payments abroad remain at 27%, while article 306
 interest remains at 10%.  Technical assistance must therefore not be
 classified as article 306 interest.
 
+Article 17 of Law 30-26 also amended article 309 from 1 July 2026.  Rentals
+provided by individuals, services provided by individuals, slot-machine
+prizes and income not expressly covered are withheld at 15%.  Sports and
+lottery betting prizes from RD$200,001 through RD$600,000 are withheld at
+15%, while higher betting prizes and prizes in general are withheld at 25%.
+The catalog preserves the former 10% and prize-band templates through
+30 June 2026 and switches the service and rental tax rules by accounting date.
+
 Validation Boundary
 -------------------
 

doc/tax_validation.rst

@@ -48,20 +48,25 @@ ISR Withholdings
 ----------------
 
 * ``do_tax_ret_isr_hon_5`` — 5% legal-entity service case.
-* ``do_tax_ret_isr_serv_10`` — 10% natural-person professional service case.
+* ``do_tax_ret_isr_serv_10`` — historical 10% natural-person professional service case through 30 June 2026.
+* ``do_tax_ret_isr_serv_15`` — 15% services provided by individuals from 1 July 2026.
 * ``do_tax_ret_isr_div_10`` — 10% dividends and distributed profits.
 * ``do_tax_ret_isr_int_10`` — 10% interest paid to a natural person.
-* ``do_tax_ret_isr_alq_10`` — 10% qualifying rent paid to a natural person.
+* ``do_tax_ret_isr_alq_10`` — historical 10% qualifying rent through 30 June 2026.
+* ``do_tax_ret_isr_alq_15`` — 15% rentals provided by individuals from 1 July 2026.
 * ``do_tax_ret_isr_est_15`` — historical or specific 1.5% public-sector case.
 * ``do_tax_ret_isr_est_5`` — 5% public-sector payment case.
 * ``do_tax_ret_isr_bovine_1`` — 1% qualifying bovine purchase from an unregistered natural person.
 * ``do_tax_ret_isr_exporter_25`` — 2.5% qualifying local sale by an exporter.
 * ``do_tax_ret_isr_int_pj_1`` — 1% interest paid to a legal entity.
 * ``do_tax_ret_isr_premios_25`` — 25% qualifying lottery, raffle or draw prize.
-* ``do_tax_ret_isr_premios_10`` — 10% qualifying prize band.
-* ``do_tax_ret_isr_premios_15`` — 15% qualifying prize band.
-* ``do_tax_ret_isr_tragamonedas_10`` — 10% slot-machine prize case.
-* ``do_tax_ret_isr_other_income_10`` — 10% residual income case under article 309.
+* ``do_tax_ret_isr_premios_10`` — historical 10% qualifying prize band through 30 June 2026.
+* ``do_tax_ret_isr_premios_15`` — historical 15% qualifying prize band through 30 June 2026.
+* ``do_tax_ret_isr_betting_15`` — 15% betting prizes from RD$200,001 through RD$600,000 from 1 July 2026.
+* ``do_tax_ret_isr_tragamonedas_10`` — historical 10% slot-machine prize case through 30 June 2026.
+* ``do_tax_ret_isr_tragamonedas_15`` — 15% slot-machine prizes from 1 July 2026.
+* ``do_tax_ret_isr_other_income_10`` — historical 10% residual income case through 30 June 2026.
+* ``do_tax_ret_isr_other_income_15`` — 15% income not expressly covered from 1 July 2026.
 * ``do_tax_ret_isr_ext_27`` — 27% qualifying payment abroad not governed by a special rate.
 * ``do_tax_ret_isr_ext_15`` — 15% royalties or rights, software licences, online advertising and data use or storage paid abroad from 1 July 2026.
 * ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.