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.
This commit is contained in:
José Arturo García
+41
@@ -7,6 +7,7 @@ Cobertura funcional
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-------------------
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* Plan de cuentas base para República Dominicana.
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* 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.
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* Catálogo de impuestos y códigos fiscales.
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* Reglas fiscales de venta, compra, tasas especiales y retenciones para escenarios dominicanos comunes.
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* Campo ``tax_kind`` para clasificar ITBIS, retenciones, ISC, CDT, propina legal y otros impuestos.
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@@ -20,3 +21,43 @@ Pruebas
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-------
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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.
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Cumplimiento base NIIF
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---------------------
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``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.
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=============================== ===============================================
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Área NIIF Cobertura en el plan
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=============================== ===============================================
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NIC 1 Corriente/no corriente, patrimonio, ORI y cierre/control separado
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NIC 2 Inventarios, costo de ventas y deterioro
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NIIF 9 / NIIF 7 / NIC 32 Cuentas por cobrar, ECL, instrumentos financieros y ORI
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NIIF 15 Ingresos, descuentos, activos y pasivos contractuales
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NIIF 16 Activos por derecho de uso, pasivos, depreciación e intereses
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NIC 12 Impuesto corriente e impuesto diferido activo/pasivo
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NIC 16 PPE, depreciación acumulada y deterioro
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NIC 36 Deterioro de inventarios, PPE, ROU, propiedades de inversión e intangibles
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NIC 37 Provisiones corrientes/no corrientes y reversión
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NIC 38 Intangibles, amortización y deterioro
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NIC 40 / NIIF 13 Propiedades de inversión, valor razonable y modelo de costo
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NIIF 5 Activos mantenidos para la venta y pasivos asociados
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=============================== ===============================================
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Matriz de auditoría
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-------------------
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La cobertura de auditoría fiscal queda formalizada en pruebas para evitar cambios silenciosos en cuentas, clasificación o vigencias.
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=============================== =============================================== ==============================================
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Área Cobertura Prueba
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=============================== =============================================== ==============================================
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Impuesto contra cuenta 55 plantillas de ``tax_do.xml`` contra cuenta ``account_do.tests.test_module.TAX_TEMPLATE_AUDIT``
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Clasificación fiscal ``tax_kind``, ``tax_fiscal_type`` y aplicación ``test_tax_templates_are_classified``
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Metadata legal y vigencia Referencia, artículo, formulario, estado y fecha ``test_tax_templates_are_classified``
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Signos de tax codes Plantillas y códigos reales creados por compañía ``test_tax_code_templates_use_expected_signs`` y chart real
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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``
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Documentación contra XML La matriz apunta a XML real y falla ante ids/campos faltantes ``test_xml_references_are_resolved_inside_module``
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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``
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Facturas reales Factura venta/compra posteada con ITBIS 18% ``account_invoice_do.tests.test_module``
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=============================== =============================================== ==============================================
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+17
-4
@@ -233,6 +233,12 @@
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<field name="statement">income</field>
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<field name="expense" eval="True"/>
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</record>
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<record id="do_type_control" model="account.account.type.template">
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<field name="name">Cuentas de cierre y control</field>
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<field name="parent" ref="do_type_root"/>
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<field name="sequence" eval="100"/>
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<field name="statement">off-balance</field>
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</record>
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</data>
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<data>
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<!-- ===== Cuenta raíz del plan ===== -->
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@@ -898,13 +904,13 @@
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<field name="code">7101</field>
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<field name="name">Resultado antes de impuesto</field>
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<field name="parent" ref="do_account_7"/>
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<field name="type" ref="do_type_income_tax"/>
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<field name="type" ref="do_type_control"/>
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</record>
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<record id="do_account_7102" model="account.account.template">
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<field name="code">7102</field>
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<field name="name">Resultado después de impuesto</field>
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<field name="parent" ref="do_account_7"/>
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<field name="type" ref="do_type_income_tax"/>
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<field name="type" ref="do_type_control"/>
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</record>
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</data>
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<data grouped="1">
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@@ -1125,6 +1131,7 @@
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<field name="code">111002</field>
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<field name="name">Deterioro de activos mantenidos para la venta</field>
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<field name="parent" ref="do_account_1110"/>
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<field name="type" ref="do_type_current_asset"/>
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</record>
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<record id="do_account_120101" model="account.account.template">
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<field name="code">120101</field>
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@@ -1148,6 +1155,7 @@
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<field name="code">120192</field>
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<field name="name">Deterioro acumulado edificaciones</field>
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<field name="parent" ref="do_account_1201"/>
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<field name="type" ref="do_type_fixed_asset"/>
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</record>
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<record id="do_account_120201" model="account.account.template">
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<field name="code">120201</field>
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@@ -1183,6 +1191,7 @@
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<field name="code">120292</field>
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<field name="name">Deterioro acumulado mobiliario y equipos</field>
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<field name="parent" ref="do_account_1202"/>
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<field name="type" ref="do_type_fixed_asset"/>
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</record>
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<record id="do_account_120301" model="account.account.template">
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<field name="code">120301</field>
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@@ -1200,6 +1209,7 @@
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<field name="code">120392</field>
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<field name="name">Deterioro acumulado vehículos</field>
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<field name="parent" ref="do_account_1203"/>
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<field name="type" ref="do_type_fixed_asset"/>
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</record>
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<record id="do_account_120401" model="account.account.template">
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<field name="code">120401</field>
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@@ -1237,12 +1247,13 @@
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<field name="code">120591</field>
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<field name="name">Depreciación acumulada activos por derecho de uso</field>
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<field name="parent" ref="do_account_1205"/>
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<field name="type" ref="do_type_fixed_asset"/>
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<field name="type" ref="do_type_rou_asset"/>
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</record>
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<record id="do_account_120592" model="account.account.template">
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<field name="code">120592</field>
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<field name="name">Deterioro acumulado activos por derecho de uso</field>
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<field name="parent" ref="do_account_1205"/>
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<field name="type" ref="do_type_rou_asset"/>
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</record>
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<record id="do_account_120601" model="account.account.template">
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<field name="code">120601</field>
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@@ -1278,12 +1289,13 @@
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<field name="code">120891</field>
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<field name="name">Depreciación acumulada propiedades de inversión</field>
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<field name="parent" ref="do_account_1208"/>
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<field name="type" ref="do_type_fixed_asset"/>
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<field name="type" ref="do_type_investment_property"/>
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</record>
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<record id="do_account_120892" model="account.account.template">
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<field name="code">120892</field>
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<field name="name">Deterioro acumulado propiedades de inversión</field>
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<field name="parent" ref="do_account_1208"/>
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<field name="type" ref="do_type_investment_property"/>
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</record>
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<record id="do_account_120901" model="account.account.template">
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<field name="code">120901</field>
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@@ -1313,6 +1325,7 @@
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<field name="code">120992</field>
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<field name="name">Deterioro acumulado de intangibles</field>
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<field name="parent" ref="do_account_1209"/>
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<field name="type" ref="do_type_intangible"/>
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</record>
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<record id="do_account_210101" model="account.account.template">
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<field name="code">210101</field>
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+35
-4
@@ -7,6 +7,9 @@ Tryton.
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It includes:
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* An IFRS-oriented chart of accounts for Dominican companies;
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* IFRS structural coverage for current/non-current presentation, financial
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instruments, revenue contracts, leases, deferred tax, PPE, impairment,
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provisions, intangibles, investment property, OCI, and held-for-sale items;
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* Dominican tax groups and tax templates for ITBIS, ISR withholdings, ISC,
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CDT, legal tip, and other taxes;
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* tax code templates for DGII-oriented fiscal balances;
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@@ -16,10 +19,38 @@ It includes:
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* granular ``tax_fiscal_type`` and ``tax_application`` fields for fiscal
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reporting, validation, and account mapping.
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The chart is intended as a base localization. Companies should review account
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names, sector-specific taxes, and DGII filing mappings before using it in
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production. The 16% and 8% ITBIS templates are kept as special-rate templates
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for cases where those rates apply.
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The chart is intended as a base localization. It provides the account
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structure and Tryton account types required to operate under IFRS in the
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Dominican Republic, but it does not replace accounting policies, measurement
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models, estimates, closing procedures, financial statements, notes, or
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disclosures. Companies should review account names, sector-specific taxes, and
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DGII filing mappings before using it in production. The 16% and 8% ITBIS
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templates are kept as special-rate templates for cases where those rates apply.
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IFRS base coverage
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------------------
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The base chart covers the structural account requirements identified in the
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NIIF documentation reviewed for the Dominican Republic:
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* IAS/NIC 1: current and non-current presentation, equity, OCI, and separate
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closing/control accounts;
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* IAS/NIC 2: inventories, cost of sales, and inventory impairment;
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* IFRS/NIIF 9, IFRS/NIIF 7, and IAS/NIC 32: receivables, expected credit
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losses, financial assets, fair value through profit or loss, fair value
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through OCI, and OCI reserves;
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* IFRS/NIIF 15: revenue, discounts, contract assets, and contract liabilities;
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* IFRS/NIIF 16: right-of-use assets, lease liabilities, depreciation, and
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finance expense;
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* IAS/NIC 12: current income tax and deferred tax assets/liabilities;
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* IAS/NIC 16: property, plant and equipment, accumulated depreciation, and
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impairment;
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* IAS/NIC 36: impairment accounts for held-for-sale assets, PPE, ROU assets,
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investment property, and intangibles;
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* IAS/NIC 37: current and non-current provisions;
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* IAS/NIC 38: intangible assets, amortization, and impairment;
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* IAS/NIC 40 and IFRS/NIIF 13: investment property and fair value effects;
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* IFRS/NIIF 5: held-for-sale assets and associated liabilities.
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DGII account mapping
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--------------------
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+346
-83
@@ -13,6 +13,216 @@ from trytond.transaction import Transaction
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MODULE_DIR = Path(__file__).resolve().parent.parent
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TAX_TEMPLATE_AUDIT = {
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'do_tax_itbis_18_venta': ('do_account_21020101', 'itbis',
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'itbis_sale_18', 'sale_invoice', 'current', '', ''),
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'do_tax_itbis_16_venta': ('do_account_21020102', 'itbis',
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'itbis_sale_16', 'sale_invoice', 'special', '', ''),
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'do_tax_itbis_9_venta': ('do_account_21020103', 'itbis',
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'itbis_sale_9', 'sale_invoice', 'special', '', ''),
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'do_tax_itbis_18_compra': ('do_account_11040101', 'itbis',
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'itbis_purchase_18', 'purchase_invoice', 'current', '', ''),
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'do_tax_itbis_16_compra': ('do_account_11040102', 'itbis',
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'itbis_purchase_16', 'purchase_invoice', 'special', '', ''),
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'do_tax_itbis_9_compra': ('do_account_11040103', 'itbis',
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'itbis_purchase_9', 'purchase_invoice', 'special', '', ''),
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'do_tax_itbis_8_venta': ('do_account_21020104', 'itbis',
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'itbis_sale_8', 'sale_invoice', 'special', '', ''),
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'do_tax_itbis_8_compra': ('do_account_11040104', 'itbis',
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'itbis_purchase_8', 'purchase_invoice', 'special', '', ''),
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'do_tax_itbis_exento': ('', 'itbis',
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'itbis_exempt', 'sale_invoice', 'current', '', ''),
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'do_tax_itbis_tasa_cero': ('do_account_21020105', 'itbis',
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'itbis_zero_rate', 'sale_invoice', 'current', '', ''),
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'do_tax_ret_itbis_30': ('do_account_21021101', 'itbis_withholding',
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'itbis_withholding_30', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_2_adq': ('do_account_11040601',
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'itbis_withholding_acquirer', 'itbis_withholding_acquirer_2',
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'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_hon_5': ('do_account_21021301', 'isr_withholding',
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'isr_legal_entity_services_5', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_isr_serv_10': ('do_account_21021302', 'isr_withholding',
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'isr_individual_services_10', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_isr_div_10': ('do_account_21020601', 'isr_withholding',
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'isr_dividends_10', 'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_int_10': ('do_account_21021501', 'isr_withholding',
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'isr_interest_individual_10', 'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_alq_10': ('do_account_21021401', 'isr_withholding',
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'isr_rent_10', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_isr_est_15': ('do_account_11040801', 'isr_withholding',
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'isr_state_1_5', 'sale_invoice', 'current', '', ''),
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'do_tax_ret_isr_est_5': ('do_account_11040802', 'isr_withholding',
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'isr_state_5', 'sale_invoice', 'current', '', ''),
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'do_tax_ret_isr_bovine_1': ('do_account_21021801', 'isr_withholding',
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'isr_bovine_meat_1', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_isr_exporter_25': ('do_account_11040803', 'isr_withholding',
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'isr_exporter_sales_2_5', 'sale_invoice', 'current', '', ''),
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'do_tax_ret_isr_int_pj_1': ('do_account_21021502', 'isr_withholding',
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'isr_interest_legal_entity_1', 'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_premios_25': ('do_account_21021701', 'isr_withholding',
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'isr_prizes_25', 'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_premios_10': ('do_account_21021702', 'isr_withholding',
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'isr_prizes_10', 'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_premios_15': ('do_account_21021703', 'isr_withholding',
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'isr_prizes_15', 'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_tragamonedas_10': ('do_account_21021704',
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'isr_withholding', 'isr_slot_machine_prizes_10',
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'payment_withholding', 'current', '', ''),
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'do_tax_ret_isr_other_income_10': ('do_account_21020301',
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'isr_withholding', 'isr_other_income_10', 'purchase_invoice',
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'current', '', ''),
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'do_tax_ret_isr_ext_27': ('do_account_21020701', 'isr_withholding',
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'isr_foreign_services_27', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_isr_ext_10': ('do_account_21020702', 'isr_withholding',
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'isr_foreign_interest_10', 'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_100_inf': ('do_account_21020201',
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'itbis_withholding', 'itbis_withholding_100_services',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_75_inf': ('do_account_21021201',
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'itbis_withholding', 'itbis_withholding_75_informal',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_75_inf_16': ('do_account_21021202',
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'itbis_withholding', 'itbis_withholding_75_informal_16',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_100_goods_18': ('do_account_21021203',
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'itbis_withholding', 'itbis_withholding_100_informal_goods_18',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_100_goods_16': ('do_account_21021204',
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'itbis_withholding', 'itbis_withholding_100_informal_goods_16',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_rst_18': ('do_account_21020202',
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'itbis_withholding', 'itbis_withholding_rst_18',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_rst_16': ('do_account_21020203',
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'itbis_withholding', 'itbis_withholding_rst_16',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_insurance_100': ('do_account_21020204',
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'itbis_withholding', 'itbis_withholding_insurance_100',
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'purchase_invoice', 'current', '', ''),
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'do_tax_ret_itbis_airline_100': ('do_account_11040701',
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'itbis_withholding', 'itbis_withholding_airline_100',
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'sale_invoice', 'current', '', ''),
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'do_tax_ret_itbis_society_30_suf': ('do_account_11040702',
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'itbis_withholding', 'itbis_withholding_society_30_suffered',
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'sale_invoice', 'current', '', ''),
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'do_tax_ret_itbis_hotel_100': ('do_account_11040703',
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'itbis_withholding', 'itbis_withholding_hotel_100',
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'sale_invoice', 'current', '', ''),
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'do_tax_ret_itbis_state_100': ('do_account_11040704',
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'itbis_withholding', 'itbis_withholding_state_100',
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'sale_invoice', 'current', '', ''),
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'do_tax_isc_bebidas_alc': ('do_account_21020801', 'isc',
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'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)
|
||||
self.assertFalse([
|
||||
record_id for record_id, values in taxes.items()
|
||||
if not values.get('tax_kind')])
|
||||
self.assertFalse([
|
||||
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',
|
||||
accounts = {
|
||||
record_id: values
|
||||
for _, record_id, model, values in _iter_xml_records(
|
||||
'account_chart_do.xml')
|
||||
if model == 'account.account.template'
|
||||
}
|
||||
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'], '+')
|
||||
|
||||
Reference in New Issue
Block a user