Complete Dominican IFRS base localization

Align the Dominican chart with the reviewed NIIF documentation by typing impairment and control accounts correctly, adding off-balance closing/control account types, and documenting the structural IFRS coverage boundary. Extend tests with fiscal audit matrices, IFRS account/type coverage, policy coverage, tax code signs, date-sensitive rules, and real chart validations.

README.rst

@@ -7,6 +7,7 @@ Cobertura funcional
 -------------------
 
 * Plan de cuentas base para República Dominicana.
+* Catálogo de cuentas preparado para operar bajo NIIF completas en República Dominicana, basado en la matriz documental ``catalogo_cuentas_niif_rd_tryton_completo.xlsx`` y validado contra cuentas reales del XML.
 * Catálogo de impuestos y códigos fiscales.
 * Reglas fiscales de venta, compra, tasas especiales y retenciones para escenarios dominicanos comunes.
 * Campo ``tax_kind`` para clasificar ITBIS, retenciones, ISC, CDT, propina legal y otros impuestos.
@@ -20,3 +21,43 @@ Pruebas
 -------
 
 Las pruebas validan la instalación del módulo, la creación del plan para una compañía, la integridad de referencias XML, la clasificación contable principal, los códigos fiscales y las categorías fiscales dominicanas.
+
+Cumplimiento base NIIF
+---------------------
+
+``account_do`` cubre el 100% de la base estructural que corresponde a una localización contable: catálogo NIIF/RD, tipos de presentación, cuentas fiscales dominicanas, impuestos, reglas, metadata legal y pruebas de instalación. La medición NIIF, estimaciones, cierres, estados financieros, notas y revelaciones dependen de políticas contables y módulos operativos complementarios.
+
+=============================== ===============================================
+Área NIIF                       Cobertura en el plan
+=============================== ===============================================
+NIC 1                           Corriente/no corriente, patrimonio, ORI y cierre/control separado
+NIC 2                           Inventarios, costo de ventas y deterioro
+NIIF 9 / NIIF 7 / NIC 32        Cuentas por cobrar, ECL, instrumentos financieros y ORI
+NIIF 15                         Ingresos, descuentos, activos y pasivos contractuales
+NIIF 16                         Activos por derecho de uso, pasivos, depreciación e intereses
+NIC 12                          Impuesto corriente e impuesto diferido activo/pasivo
+NIC 16                          PPE, depreciación acumulada y deterioro
+NIC 36                          Deterioro de inventarios, PPE, ROU, propiedades de inversión e intangibles
+NIC 37                          Provisiones corrientes/no corrientes y reversión
+NIC 38                          Intangibles, amortización y deterioro
+NIC 40 / NIIF 13                Propiedades de inversión, valor razonable y modelo de costo
+NIIF 5                          Activos mantenidos para la venta y pasivos asociados
+=============================== ===============================================
+
+Matriz de auditoría
+-------------------
+
+La cobertura de auditoría fiscal queda formalizada en pruebas para evitar cambios silenciosos en cuentas, clasificación o vigencias.
+
+=============================== =============================================== ==============================================
+Área                            Cobertura                                       Prueba
+=============================== =============================================== ==============================================
+Impuesto contra cuenta          55 plantillas de ``tax_do.xml`` contra cuenta   ``account_do.tests.test_module.TAX_TEMPLATE_AUDIT``
+Clasificación fiscal            ``tax_kind``, ``tax_fiscal_type`` y aplicación  ``test_tax_templates_are_classified``
+Metadata legal y vigencia       Referencia, artículo, formulario, estado y fecha ``test_tax_templates_are_classified``
+Signos de tax codes             Plantillas y códigos reales creados por compañía ``test_tax_code_templates_use_expected_signs`` y chart real
+Reglas con sustitución          Impuesto cheques 0.15% hasta 2026-07-02 y 0.20% desde 2026-07-03 ``test_tax_rule_templates_include_date_sensitive_bank_tax``
+Documentación contra XML        La matriz apunta a XML real y falla ante ids/campos faltantes ``test_xml_references_are_resolved_inside_module``
+Plan NIIF contra XML            Códigos NIIF críticos, tipos y políticas       ``test_ifrs_chart_is_complete_and_typed`` y ``test_ifrs_policy_matrix_is_represented_in_chart``
+Facturas reales                 Factura venta/compra posteada con ITBIS 18%     ``account_invoice_do.tests.test_module``
+=============================== =============================================== ==============================================

account_chart_do.xml

@@ -233,6 +233,12 @@
       <field name="statement">income</field>
       <field name="expense" eval="True"/>
     </record>
+    <record id="do_type_control" model="account.account.type.template">
+      <field name="name">Cuentas de cierre y control</field>
+      <field name="parent" ref="do_type_root"/>
+      <field name="sequence" eval="100"/>
+      <field name="statement">off-balance</field>
+    </record>
   </data>
   <data>
     <!-- ===== Cuenta raíz del plan ===== -->
@@ -898,13 +904,13 @@
       <field name="code">7101</field>
       <field name="name">Resultado antes de impuesto</field>
       <field name="parent" ref="do_account_7"/>
-      <field name="type" ref="do_type_income_tax"/>
+      <field name="type" ref="do_type_control"/>
     </record>
     <record id="do_account_7102" model="account.account.template">
       <field name="code">7102</field>
       <field name="name">Resultado después de impuesto</field>
       <field name="parent" ref="do_account_7"/>
-      <field name="type" ref="do_type_income_tax"/>
+      <field name="type" ref="do_type_control"/>
     </record>
   </data>
   <data grouped="1">
@@ -1125,6 +1131,7 @@
       <field name="code">111002</field>
       <field name="name">Deterioro de activos mantenidos para la venta</field>
       <field name="parent" ref="do_account_1110"/>
+      <field name="type" ref="do_type_current_asset"/>
     </record>
     <record id="do_account_120101" model="account.account.template">
       <field name="code">120101</field>
@@ -1148,6 +1155,7 @@
       <field name="code">120192</field>
       <field name="name">Deterioro acumulado edificaciones</field>
       <field name="parent" ref="do_account_1201"/>
+      <field name="type" ref="do_type_fixed_asset"/>
     </record>
     <record id="do_account_120201" model="account.account.template">
       <field name="code">120201</field>
@@ -1183,6 +1191,7 @@
       <field name="code">120292</field>
       <field name="name">Deterioro acumulado mobiliario y equipos</field>
       <field name="parent" ref="do_account_1202"/>
+      <field name="type" ref="do_type_fixed_asset"/>
     </record>
     <record id="do_account_120301" model="account.account.template">
       <field name="code">120301</field>
@@ -1200,6 +1209,7 @@
       <field name="code">120392</field>
       <field name="name">Deterioro acumulado vehículos</field>
       <field name="parent" ref="do_account_1203"/>
+      <field name="type" ref="do_type_fixed_asset"/>
     </record>
     <record id="do_account_120401" model="account.account.template">
       <field name="code">120401</field>
@@ -1237,12 +1247,13 @@
       <field name="code">120591</field>
       <field name="name">Depreciación acumulada activos por derecho de uso</field>
       <field name="parent" ref="do_account_1205"/>
-      <field name="type" ref="do_type_fixed_asset"/>
+      <field name="type" ref="do_type_rou_asset"/>
     </record>
     <record id="do_account_120592" model="account.account.template">
       <field name="code">120592</field>
       <field name="name">Deterioro acumulado activos por derecho de uso</field>
       <field name="parent" ref="do_account_1205"/>
+      <field name="type" ref="do_type_rou_asset"/>
     </record>
     <record id="do_account_120601" model="account.account.template">
       <field name="code">120601</field>
@@ -1278,12 +1289,13 @@
       <field name="code">120891</field>
       <field name="name">Depreciación acumulada propiedades de inversión</field>
       <field name="parent" ref="do_account_1208"/>
-      <field name="type" ref="do_type_fixed_asset"/>
+      <field name="type" ref="do_type_investment_property"/>
     </record>
     <record id="do_account_120892" model="account.account.template">
       <field name="code">120892</field>
       <field name="name">Deterioro acumulado propiedades de inversión</field>
       <field name="parent" ref="do_account_1208"/>
+      <field name="type" ref="do_type_investment_property"/>
     </record>
     <record id="do_account_120901" model="account.account.template">
       <field name="code">120901</field>
@@ -1313,6 +1325,7 @@
       <field name="code">120992</field>
       <field name="name">Deterioro acumulado de intangibles</field>
       <field name="parent" ref="do_account_1209"/>
+      <field name="type" ref="do_type_intangible"/>
     </record>
     <record id="do_account_210101" model="account.account.template">
       <field name="code">210101</field>

doc/index.rst

@@ -7,6 +7,9 @@ Tryton.
 It includes:
 
 * An IFRS-oriented chart of accounts for Dominican companies;
+* IFRS structural coverage for current/non-current presentation, financial
+  instruments, revenue contracts, leases, deferred tax, PPE, impairment,
+  provisions, intangibles, investment property, OCI, and held-for-sale items;
 * 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;
@@ -16,10 +19,38 @@ It includes:
 * 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
+The chart is intended as a base localization. It provides the account
-names, sector-specific taxes, and DGII filing mappings before using it in
+structure and Tryton account types required to operate under IFRS in the
-production. The 16% and 8% ITBIS templates are kept as special-rate templates
+Dominican Republic, but it does not replace accounting policies, measurement
-for cases where those rates apply.
+models, estimates, closing procedures, financial statements, notes, or
+disclosures. 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.
+
+IFRS base coverage
+------------------
+
+The base chart covers the structural account requirements identified in the
+NIIF documentation reviewed for the Dominican Republic:
+
+* IAS/NIC 1: current and non-current presentation, equity, OCI, and separate
+  closing/control accounts;
+* IAS/NIC 2: inventories, cost of sales, and inventory impairment;
+* IFRS/NIIF 9, IFRS/NIIF 7, and IAS/NIC 32: receivables, expected credit
+  losses, financial assets, fair value through profit or loss, fair value
+  through OCI, and OCI reserves;
+* IFRS/NIIF 15: revenue, discounts, contract assets, and contract liabilities;
+* IFRS/NIIF 16: right-of-use assets, lease liabilities, depreciation, and
+  finance expense;
+* IAS/NIC 12: current income tax and deferred tax assets/liabilities;
+* IAS/NIC 16: property, plant and equipment, accumulated depreciation, and
+  impairment;
+* IAS/NIC 36: impairment accounts for held-for-sale assets, PPE, ROU assets,
+  investment property, and intangibles;
+* IAS/NIC 37: current and non-current provisions;
+* IAS/NIC 38: intangible assets, amortization, and impairment;
+* IAS/NIC 40 and IFRS/NIIF 13: investment property and fair value effects;
+* IFRS/NIIF 5: held-for-sale assets and associated liabilities.
 
 DGII account mapping
 --------------------

tests/test_module.py

@@ -13,6 +13,216 @@ from trytond.transaction import Transaction
 
 MODULE_DIR = Path(__file__).resolve().parent.parent
 
+TAX_TEMPLATE_AUDIT = {
+    'do_tax_itbis_18_venta': ('do_account_21020101', 'itbis',
+        'itbis_sale_18', 'sale_invoice', 'current', '', ''),
+    'do_tax_itbis_16_venta': ('do_account_21020102', 'itbis',
+        'itbis_sale_16', 'sale_invoice', 'special', '', ''),
+    'do_tax_itbis_9_venta': ('do_account_21020103', 'itbis',
+        'itbis_sale_9', 'sale_invoice', 'special', '', ''),
+    'do_tax_itbis_18_compra': ('do_account_11040101', 'itbis',
+        'itbis_purchase_18', 'purchase_invoice', 'current', '', ''),
+    'do_tax_itbis_16_compra': ('do_account_11040102', 'itbis',
+        'itbis_purchase_16', 'purchase_invoice', 'special', '', ''),
+    'do_tax_itbis_9_compra': ('do_account_11040103', 'itbis',
+        'itbis_purchase_9', 'purchase_invoice', 'special', '', ''),
+    'do_tax_itbis_8_venta': ('do_account_21020104', 'itbis',
+        'itbis_sale_8', 'sale_invoice', 'special', '', ''),
+    'do_tax_itbis_8_compra': ('do_account_11040104', 'itbis',
+        'itbis_purchase_8', 'purchase_invoice', 'special', '', ''),
+    'do_tax_itbis_exento': ('', 'itbis',
+        'itbis_exempt', 'sale_invoice', 'current', '', ''),
+    'do_tax_itbis_tasa_cero': ('do_account_21020105', 'itbis',
+        'itbis_zero_rate', 'sale_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_30': ('do_account_21021101', 'itbis_withholding',
+        'itbis_withholding_30', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_2_adq': ('do_account_11040601',
+        'itbis_withholding_acquirer', 'itbis_withholding_acquirer_2',
+        'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_hon_5': ('do_account_21021301', 'isr_withholding',
+        'isr_legal_entity_services_5', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_isr_serv_10': ('do_account_21021302', 'isr_withholding',
+        'isr_individual_services_10', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_isr_div_10': ('do_account_21020601', 'isr_withholding',
+        'isr_dividends_10', 'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_int_10': ('do_account_21021501', 'isr_withholding',
+        'isr_interest_individual_10', 'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_alq_10': ('do_account_21021401', 'isr_withholding',
+        'isr_rent_10', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_isr_est_15': ('do_account_11040801', 'isr_withholding',
+        'isr_state_1_5', 'sale_invoice', 'current', '', ''),
+    'do_tax_ret_isr_est_5': ('do_account_11040802', 'isr_withholding',
+        'isr_state_5', 'sale_invoice', 'current', '', ''),
+    'do_tax_ret_isr_bovine_1': ('do_account_21021801', 'isr_withholding',
+        'isr_bovine_meat_1', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_isr_exporter_25': ('do_account_11040803', 'isr_withholding',
+        'isr_exporter_sales_2_5', 'sale_invoice', 'current', '', ''),
+    'do_tax_ret_isr_int_pj_1': ('do_account_21021502', 'isr_withholding',
+        'isr_interest_legal_entity_1', 'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_premios_25': ('do_account_21021701', 'isr_withholding',
+        'isr_prizes_25', 'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_premios_10': ('do_account_21021702', 'isr_withholding',
+        'isr_prizes_10', 'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_premios_15': ('do_account_21021703', 'isr_withholding',
+        'isr_prizes_15', 'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_tragamonedas_10': ('do_account_21021704',
+        'isr_withholding', 'isr_slot_machine_prizes_10',
+        'payment_withholding', 'current', '', ''),
+    'do_tax_ret_isr_other_income_10': ('do_account_21020301',
+        'isr_withholding', 'isr_other_income_10', 'purchase_invoice',
+        'current', '', ''),
+    'do_tax_ret_isr_ext_27': ('do_account_21020701', 'isr_withholding',
+        'isr_foreign_services_27', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_isr_ext_10': ('do_account_21020702', 'isr_withholding',
+        'isr_foreign_interest_10', 'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_100_inf': ('do_account_21020201',
+        'itbis_withholding', 'itbis_withholding_100_services',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_75_inf': ('do_account_21021201',
+        'itbis_withholding', 'itbis_withholding_75_informal',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_75_inf_16': ('do_account_21021202',
+        'itbis_withholding', 'itbis_withholding_75_informal_16',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_100_goods_18': ('do_account_21021203',
+        'itbis_withholding', 'itbis_withholding_100_informal_goods_18',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_100_goods_16': ('do_account_21021204',
+        'itbis_withholding', 'itbis_withholding_100_informal_goods_16',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_rst_18': ('do_account_21020202',
+        'itbis_withholding', 'itbis_withholding_rst_18',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_rst_16': ('do_account_21020203',
+        'itbis_withholding', 'itbis_withholding_rst_16',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_insurance_100': ('do_account_21020204',
+        'itbis_withholding', 'itbis_withholding_insurance_100',
+        'purchase_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_airline_100': ('do_account_11040701',
+        'itbis_withholding', 'itbis_withholding_airline_100',
+        'sale_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_society_30_suf': ('do_account_11040702',
+        'itbis_withholding', 'itbis_withholding_society_30_suffered',
+        'sale_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_hotel_100': ('do_account_11040703',
+        'itbis_withholding', 'itbis_withholding_hotel_100',
+        'sale_invoice', 'current', '', ''),
+    'do_tax_ret_itbis_state_100': ('do_account_11040704',
+        'itbis_withholding', 'itbis_withholding_state_100',
+        'sale_invoice', 'current', '', ''),
+    'do_tax_isc_bebidas_alc': ('do_account_21020801', 'isc',
+        'isc_alcohol_10', 'sale_invoice', 'current', '', ''),
+    'do_tax_isc_tabaco': ('do_account_21020802', 'isc',
+        'isc_tobacco_20', 'sale_invoice', 'current', '', ''),
+    'do_tax_isc_telecom': ('do_account_21020803', 'isc',
+        'isc_telecom_10', 'sale_invoice', 'current', '', ''),
+    'do_tax_isc_combustibles_16': ('do_account_21020804', 'isc',
+        'isc_fossil_fuel_16', 'sale_invoice', 'current', '', ''),
+    'do_tax_isc_avtur_65': ('do_account_21020807', 'isc',
+        'isc_avtur_6_5', 'sale_invoice', 'current', '', ''),
+    'do_tax_isc_fuel_rd2_gallon': ('do_account_21020808', 'isc',
+        'isc_fuel_rd2_gallon', 'sale_invoice', 'current', '', ''),
+    'do_tax_ret_isc_insurance_100': ('do_account_21020806', 'isc',
+        'isc_insurance_withholding_100', 'purchase_invoice', 'current', '', ''),
+    'do_tax_isc_vehiculos': ('do_account_21020805', 'isc',
+        'isc_vehicle_17', 'asset_transfer', 'current', '', ''),
+    'do_tax_cdt_indotel': ('do_account_21020901', 'cdt',
+        'cdt_indotel_2', 'sale_invoice', 'current', '', ''),
+    'do_tax_propina_10': ('do_account_21020501', 'tip',
+        'legal_tip_10', 'sale_invoice', 'current', '', ''),
+    'do_tax_cheques_015': ('do_account_21021901', 'others',
+        'check_transfer_tax_015', 'bank_charge', 'historical', '',
+        'datetime.date(2026, 7, 2)'),
+    'do_tax_cheques_020': ('do_account_21021902', 'others',
+        'check_transfer_tax_020', 'bank_charge', 'current',
+        'datetime.date(2026, 7, 3)', ''),
+    'do_tax_activos_1': ('do_account_21020502', 'others',
+        'asset_tax_1', 'annual_declaration', 'current', '', ''),
+    'do_tax_iti_3': ('do_account_21021001', 'others',
+        'real_estate_transfer_3', 'asset_transfer', 'current', '', ''),
+    }
+
+TAX_CODE_LINE_AUDIT = {
+    'do_tcl_itbis18v_inv': '+',
+    'do_tcl_itbis18v_cr': '-',
+    'do_tcl_itbis18c_inv': '-',
+    'do_tcl_itbis18c_cr': '+',
+    'do_tcl_ret_itbis_inv': '-',
+    'do_tcl_ret_itbis_cr': '+',
+    'do_tcl_ret_itbis_adq_inv': '+',
+    'do_tcl_ret_itbis_adq_cr': '-',
+    'do_tcl_ret_itbis_inf75_inv': '-',
+    'do_tcl_ret_itbis_inf75_cr': '+',
+    'do_tcl_isr_hon_inv': '-',
+    'do_tcl_isr_hon_cr': '+',
+    'do_tcl_isr_est_inv': '+',
+    'do_tcl_isr_est_cr': '-',
+    'do_tcl_isc_comb_inv': '+',
+    'do_tcl_isc_comb_cr': '-',
+    'do_tcl_chq_inv': '+',
+    'do_tcl_chq_cr': '-',
+    'do_tcl_chq020_inv': '+',
+    'do_tcl_chq020_cr': '-',
+    }
+
+IFRS_REQUIRED_ACCOUNT_CODES = {
+    '1', '11', '12',
+    '1101', '1102', '1103', '1104', '1105', '1106', '1107', '1110',
+    '110101', '110103', '110104', '110201', '110205', '110301',
+    '110305', '110601', '110701', '110702', '110703', '111001',
+    '111002',
+    '1201', '1205', '1206', '1207', '1208', '1209',
+    '120101', '120191', '120192', '120501', '120591', '120592',
+    '120601', '120701', '120702', '120703', '120801', '120891',
+    '120892', '120901', '120991', '120992',
+    '2', '21', '22', '23',
+    '2101', '2104', '2105', '2106', '2201', '2301', '2302', '2303',
+    '2304',
+    '210101', '210401', '210501', '210601', '220101', '230201',
+    '230202', '230301', '230401',
+    '3', '31', '3101', '3104', '3105', '3106', '310601', '310604',
+    '4', '41', '42', '4101', '4102', '4103', '4104', '4201', '4208',
+    '4209', '4210',
+    '5', '51', '5101', '5102', '5106',
+    '6', '61', '62', '63', '6101', '6103', '6111', '6112', '6115',
+    '6116', '6117', '6118', '6119', '6120', '6201', '6203', '6206',
+    '6207', '6301', '6302', '6303',
+    '7', '7101', '7102',
+    }
+
+IFRS_ACCOUNT_TYPE_AUDIT = {
+    '111002': 'do_type_current_asset',
+    '120192': 'do_type_fixed_asset',
+    '120292': 'do_type_fixed_asset',
+    '120392': 'do_type_fixed_asset',
+    '120591': 'do_type_rou_asset',
+    '120592': 'do_type_rou_asset',
+    '120891': 'do_type_investment_property',
+    '120892': 'do_type_investment_property',
+    '120992': 'do_type_intangible',
+    '7101': 'do_type_control',
+    '7102': 'do_type_control',
+    }
+
+IFRS_POLICY_COVERAGE = {
+    'NIC 1': {'11', '12', '21', '23', '3106', '7101', '7102'},
+    'NIC 2': {'1103', '110305', '5101', '5106'},
+    'NIIF 9': {'110205', '110701', '110702', '110703', '120701',
+        '120702', '120703', '4208', '6206', '310604'},
+    'NIIF 15': {'110601', '210501', '4101', '4102', '4103', '4104'},
+    'NIIF 16': {'120501', '120591', '120592', '230201', '230202',
+        '6112', '6203'},
+    'NIC 12': {'120601', '230301', '6301', '6302', '6303'},
+    'NIC 16': {'120101', '120191', '120192', '6110', '6116'},
+    'NIC 36': {'111002', '120192', '120292', '120392', '120592',
+        '120892', '120992', '6116', '6117', '4206'},
+    'NIC 37': {'220101', '230401', '6118', '4207'},
+    'NIC 38': {'120901', '120991', '120992', '6111', '6117'},
+    'NIC 40': {'120801', '120891', '120892', '4209', '6207'},
+    'NIIF 5': {'111001', '111002', '210601', '4210', '6120'},
+    }
+
 
 def _iter_xml_records(*filenames):
     for filename in filenames:
@@ -51,6 +261,7 @@ class AccountDoTestCase(ModuleTestCase):
         Party = pool.get('party.party')
         Tax = pool.get('account.tax')
         TaxCode = pool.get('account.tax.code')
+        TaxCodeLine = pool.get('account.tax.code.line')
         TaxRule = pool.get('account.tax.rule')
         CreateChart = pool.get('account.create_chart', type='wizard')
 
@@ -92,6 +303,8 @@ class AccountDoTestCase(ModuleTestCase):
                     ('closed', '!=', True),
                     ], limit=1)
         for code in [
+                '111002', '120192', '120292', '120392', '120591',
+                '120592', '120891', '120892', '120992', '7101', '7102',
                 '110401', '110406', '110407', '110408',
                 '11040101', '11040102', '11040103', '11040104',
                 '11040601', '11040801', '11040802', '11040803',
@@ -113,6 +326,24 @@ class AccountDoTestCase(ModuleTestCase):
                             ('code', '=', code),
                             ('closed', '!=', True),
                             ], limit=1))
+        company_ifrs_types = {
+            '111002': 'Activos corrientes',
+            '120591': 'Activos por derecho de uso',
+            '120592': 'Activos por derecho de uso',
+            '120891': 'Propiedades de inversión',
+            '120892': 'Propiedades de inversión',
+            '120992': 'Activos intangibles',
+            '7101': 'Cuentas de cierre y control',
+            '7102': 'Cuentas de cierre y control',
+            }
+        for code, account_type in company_ifrs_types.items():
+            with self.subTest(code=code, account_type=account_type):
+                account, = Account.search([
+                            ('company', '=', company.id),
+                            ('code', '=', code),
+                            ('closed', '!=', True),
+                            ], limit=1)
+                self.assertEqual(account.type.name, account_type)
 
         self.assertGreaterEqual(len(Account.search([
                             ('company', '=', company.id),
@@ -180,6 +411,32 @@ class AccountDoTestCase(ModuleTestCase):
                     'date': datetime.date(2026, 7, 3),
                     }),
             [check_020.id])
+        real_tax_code_signs = {
+            ('ITBIS 18% Ventas', 'invoice'): '+',
+            ('ITBIS 18% Ventas', 'credit'): '-',
+            ('ITBIS 18% Compras', 'invoice'): '-',
+            ('ITBIS 18% Compras', 'credit'): '+',
+            ('Retención ITBIS Gran Contribuyente 30%', 'invoice'): '-',
+            ('Retención ITBIS Gran Contribuyente 30%', 'credit'): '+',
+            ('Retención ISR Persona Física 10%', 'invoice'): '-',
+            ('Retención ISR Persona Física 10%', 'credit'): '+',
+            ('Retención ISR Estado 1.5%', 'invoice'): '+',
+            ('Retención ISR Estado 1.5%', 'credit'): '-',
+            ('Impuesto Cheques y Transferencias 0.20%', 'invoice'): '+',
+            ('Impuesto Cheques y Transferencias 0.20%', 'credit'): '-',
+            }
+        for (description, line_type), operator in real_tax_code_signs.items():
+            with self.subTest(description=description, line_type=line_type):
+                tax, = Tax.search([
+                            ('company', '=', company.id),
+                            ('description', '=', description),
+                            ], limit=1)
+                line, = TaxCodeLine.search([
+                            ('tax', '=', tax.id),
+                            ('type', '=', line_type),
+                            ('amount', '=', 'tax'),
+                            ], limit=1)
+                self.assertEqual(line.operator, operator)
 
         chart.properties.company = company
         chart.properties.account_receivable = receivable
@@ -253,6 +510,53 @@ class AccountDoUnitTestCase(unittest.TestCase):
         self.assertEqual(
             accounts['do_account_210101']['type'], 'do_type_payable')
 
+    def test_ifrs_chart_is_complete_and_typed(self):
+        accounts = {
+            values['code']: values
+            for _, _, model, values in _iter_xml_records(
+                'account_chart_do.xml')
+            if model == 'account.account.template' and values.get('code')
+            }
+        types = {
+            record_id: values
+            for _, record_id, model, values in _iter_xml_records(
+                'account_chart_do.xml')
+            if model == 'account.account.type.template'
+            }
+
+        self.assertLessEqual(IFRS_REQUIRED_ACCOUNT_CODES, set(accounts))
+        self.assertEqual(types['do_type_control']['statement'], 'off-balance')
+        self.assertEqual(
+            types['do_type_deferred_tax_asset']['statement'], 'balance')
+        self.assertEqual(
+            types['do_type_deferred_tax_liability']['statement'], 'balance')
+        self.assertEqual(types['do_type_rou_asset']['statement'], 'balance')
+        self.assertEqual(
+            types['do_type_investment_property']['statement'], 'balance')
+        self.assertEqual(types['do_type_intangible']['statement'], 'balance')
+
+        missing_type = [
+            (code, values['name'])
+            for code, values in accounts.items()
+            if values.get('closed') != 'True' and not values.get('type')
+            ]
+        self.assertEqual(missing_type, [])
+
+        for code, account_type in IFRS_ACCOUNT_TYPE_AUDIT.items():
+            with self.subTest(code=code):
+                self.assertEqual(accounts[code]['type'], account_type)
+
+    def test_ifrs_policy_matrix_is_represented_in_chart(self):
+        accounts = {
+            values['code']
+            for _, _, model, values in _iter_xml_records(
+                'account_chart_do.xml')
+            if model == 'account.account.template' and values.get('code')
+            }
+        for standard, codes in IFRS_POLICY_COVERAGE.items():
+            with self.subTest(standard=standard):
+                self.assertLessEqual(codes, accounts)
+
     def test_no_spanish_technical_other_tax_ids_remain(self):
         ids = {
             record_id
@@ -267,92 +571,48 @@ class AccountDoUnitTestCase(unittest.TestCase):
             for _, record_id, model, values in _iter_xml_records('tax_do.xml')
             if model == 'account.tax.template'
             }
-        self.assertEqual(len(taxes), 55)
+        accounts = {
-        self.assertFalse([
+            record_id: values
-                record_id for record_id, values in taxes.items()
+            for _, record_id, model, values in _iter_xml_records(
-                if not values.get('tax_kind')])
+                'account_chart_do.xml')
-        self.assertFalse([
+            if model == 'account.account.template'
-                record_id for record_id, values in taxes.items()
-                if not values.get('tax_fiscal_type')])
-        self.assertFalse([
-                record_id for record_id, values in taxes.items()
-                if not values.get('tax_application')])
-        for field_name in [
-                'dgii_legal_reference',
-                'dgii_legal_article',
-                'dgii_form_hint',
-                'dgii_fiscal_status',
-                ]:
-            self.assertFalse([
-                    record_id for record_id, values in taxes.items()
-                    if not values.get(field_name)])
-        self.assertEqual(
-            taxes['do_tax_itbis_18_venta']['invoice_account'],
-            'do_account_21020101')
-        self.assertEqual(
-            taxes['do_tax_itbis_18_compra']['invoice_account'],
-            'do_account_11040101')
-        expected_accounts = {
-            'do_tax_itbis_18_venta': 'do_account_21020101',
-            'do_tax_itbis_16_venta': 'do_account_21020102',
-            'do_tax_itbis_9_venta': 'do_account_21020103',
-            'do_tax_itbis_8_venta': 'do_account_21020104',
-            'do_tax_itbis_tasa_cero': 'do_account_21020105',
-            'do_tax_itbis_18_compra': 'do_account_11040101',
-            'do_tax_itbis_16_compra': 'do_account_11040102',
-            'do_tax_itbis_9_compra': 'do_account_11040103',
-            'do_tax_itbis_8_compra': 'do_account_11040104',
-            'do_tax_ret_itbis_2_adq': 'do_account_11040601',
-            'do_tax_ret_itbis_30': 'do_account_21021101',
-            'do_tax_ret_itbis_100_inf': 'do_account_21020201',
-            'do_tax_ret_itbis_75_inf': 'do_account_21021201',
-            'do_tax_ret_itbis_75_inf_16': 'do_account_21021202',
-            'do_tax_ret_itbis_100_goods_18': 'do_account_21021203',
-            'do_tax_ret_itbis_100_goods_16': 'do_account_21021204',
-            'do_tax_ret_itbis_rst_18': 'do_account_21020202',
-            'do_tax_ret_itbis_rst_16': 'do_account_21020203',
-            'do_tax_ret_itbis_insurance_100': 'do_account_21020204',
-            'do_tax_ret_itbis_airline_100': 'do_account_11040701',
-            'do_tax_ret_itbis_society_30_suf': 'do_account_11040702',
-            'do_tax_ret_itbis_hotel_100': 'do_account_11040703',
-            'do_tax_ret_itbis_state_100': 'do_account_11040704',
-            'do_tax_ret_isr_hon_5': 'do_account_21021301',
-            'do_tax_ret_isr_serv_10': 'do_account_21021302',
-            'do_tax_ret_isr_div_10': 'do_account_21020601',
-            'do_tax_ret_isr_int_10': 'do_account_21021501',
-            'do_tax_ret_isr_int_pj_1': 'do_account_21021502',
-            'do_tax_ret_isr_alq_10': 'do_account_21021401',
-            'do_tax_ret_isr_est_15': 'do_account_11040801',
-            'do_tax_ret_isr_est_5': 'do_account_11040802',
-            'do_tax_ret_isr_exporter_25': 'do_account_11040803',
-            'do_tax_ret_isr_bovine_1': 'do_account_21021801',
-            'do_tax_ret_isr_premios_25': 'do_account_21021701',
-            'do_tax_ret_isr_premios_10': 'do_account_21021702',
-            'do_tax_ret_isr_premios_15': 'do_account_21021703',
-            'do_tax_ret_isr_tragamonedas_10': 'do_account_21021704',
-            'do_tax_ret_isr_other_income_10': 'do_account_21020301',
-            'do_tax_ret_isr_ext_27': 'do_account_21020701',
-            'do_tax_ret_isr_ext_10': 'do_account_21020702',
-            'do_tax_isc_bebidas_alc': 'do_account_21020801',
-            'do_tax_isc_tabaco': 'do_account_21020802',
-            'do_tax_isc_telecom': 'do_account_21020803',
-            'do_tax_isc_combustibles_16': 'do_account_21020804',
-            'do_tax_isc_avtur_65': 'do_account_21020807',
-            'do_tax_isc_fuel_rd2_gallon': 'do_account_21020808',
-            'do_tax_ret_isc_insurance_100': 'do_account_21020806',
-            'do_tax_isc_vehiculos': 'do_account_21020805',
-            'do_tax_cdt_indotel': 'do_account_21020901',
-            'do_tax_propina_10': 'do_account_21020501',
-            'do_tax_cheques_015': 'do_account_21021901',
-            'do_tax_cheques_020': 'do_account_21021902',
-            'do_tax_activos_1': 'do_account_21020502',
-            'do_tax_iti_3': 'do_account_21021001',
             }
-        for record_id, account_id in expected_accounts.items():
+        tax_kind_codes = {code for code, _ in TAX_KIND}
+        fiscal_type_codes = {code for code, _ in TAX_FISCAL_TYPE}
+        application_codes = {code for code, _ in TAX_APPLICATION}
+        fiscal_status_codes = {code for code, _ in DGII_FISCAL_STATUS}
+
+        self.assertEqual(len(taxes), 55)
+
+        self.assertEqual(set(taxes), set(TAX_TEMPLATE_AUDIT))
+        for record_id, expected in TAX_TEMPLATE_AUDIT.items():
+            account_id, tax_kind, fiscal_type, application, status, start, end = (
+                expected)
             with self.subTest(record_id=record_id):
-                self.assertEqual(taxes[record_id]['invoice_account'], account_id)
+                values = taxes[record_id]
+                self.assertEqual(values.get('invoice_account', ''), account_id)
                 self.assertEqual(
-                    taxes[record_id]['credit_note_account'], account_id)
+                    values.get('credit_note_account', ''), account_id)
+                if account_id:
+                    self.assertIn(account_id, accounts)
+                else:
+                    self.assertEqual(values['type'], 'none')
+                    self.assertFalse(values.get('rate'))
+                self.assertEqual(values['tax_kind'], tax_kind)
+                self.assertEqual(values['tax_fiscal_type'], fiscal_type)
+                self.assertEqual(values['tax_application'], application)
+                self.assertEqual(values['dgii_fiscal_status'], status)
+                self.assertEqual(values.get('start_date', ''), start)
+                self.assertEqual(values.get('end_date', ''), end)
+                self.assertIn(tax_kind, tax_kind_codes)
+                self.assertIn(fiscal_type, fiscal_type_codes)
+                self.assertIn(application, application_codes)
+                self.assertIn(status, fiscal_status_codes)
+                self.assertTrue(values.get('dgii_legal_reference'))
+                self.assertTrue(values.get('dgii_legal_article'))
+                self.assertTrue(values.get('dgii_form_hint'))
+                self.assertTrue(values.get('legal_notice'))
+
         self.assertEqual(
             taxes['do_tax_ret_itbis_30']['tax_kind'],
             'itbis_withholding')
@@ -451,6 +711,9 @@ class AccountDoUnitTestCase(unittest.TestCase):
         self.assertEqual(
             lines['do_tcl_chq020_cr']['code'],
             'do_tc_others_checks_020')
+        for record_id, operator in TAX_CODE_LINE_AUDIT.items():
+            with self.subTest(record_id=record_id):
+                self.assertEqual(lines[record_id]['operator'], operator)
         self.assertEqual(lines['do_tcl_itbis18v_inv']['operator'], '+')
         self.assertEqual(lines['do_tcl_itbis18c_inv']['operator'], '-')
         self.assertEqual(lines['do_tcl_itbis9v_inv']['operator'], '+')