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.

account_chart_do_en.xml

@@ -1,8 +1,8 @@
 <?xml version="1.0" encoding="utf-8"?>
-<!-- account_do: Tipos de cuenta y Plan de cuentas NIIF - República Dominicana -->
+<!-- account_do: Account types and IFRS chart of accounts - Dominican Republic -->
 <tryton>
   <data language="en">
-    <!-- ===== Tipos de cuenta ===== -->
+    <!-- ===== Account types ===== -->
     <record id="do_type_root_en" model="account.account.type.template">
       <field name="name">IFRS Chart of Accounts - Dominican Republic</field>
       <field name="sequence" eval="10"/>
@@ -180,7 +180,7 @@
       <field name="statement">balance</field>
     </record>
     <record id="do_type_retained_earnings_en" model="account.account.type.template">
-      <field name="name">Withheld Earnings</field>
+      <field name="name">Retained Earnings</field>
       <field name="parent" ref="do_type_equity_en"/>
       <field name="sequence" eval="20"/>
       <field name="statement">balance</field>
@@ -241,7 +241,7 @@
     </record>
   </data>
   <data language="en">
-    <!-- ===== Cuenta raíz del plan ===== -->
+    <!-- ===== Chart root account ===== -->
     <record id="do_account_root_en" model="account.account.template">
       <field name="name">IFRS Chart of Accounts - Dominican Republic</field>
       <field name="type" ref="do_type_root_en"/>
@@ -249,7 +249,7 @@
     </record>
   </data>
   <data language="en" grouped="1">
-    <!-- ===== Nivel 1: 7 cuentas ===== -->
+    <!-- ===== Level 1: 7 accounts ===== -->
     <record id="do_account_1_en" model="account.account.template">
       <field name="code">1</field>
       <field name="name">ASSETS</field>
@@ -294,7 +294,7 @@
     </record>
   </data>
   <data language="en" grouped="1">
-    <!-- ===== Nivel 2: 12 cuentas ===== -->
+    <!-- ===== Level 2: 12 accounts ===== -->
     <record id="do_account_11_en" model="account.account.template">
       <field name="code">11</field>
       <field name="name">Current Assets</field>
@@ -369,7 +369,7 @@
     </record>
   </data>
   <data language="en" grouped="1">
-    <!-- ===== Nivel 3: 89 cuentas ===== -->
+    <!-- ===== Level 3: 89 accounts ===== -->
     <record id="do_account_1101_en" model="account.account.template">
       <field name="code">1101</field>
       <field name="name">Cash and Cash Equivalents</field>
@@ -559,7 +559,7 @@
     </record>
     <record id="do_account_3104_en" model="account.account.template">
       <field name="code">3104</field>
-      <field name="name">Withheld Earnings</field>
+      <field name="name">Retained Earnings</field>
       <field name="parent" ref="do_account_31_en"/>
       <field name="type" ref="do_type_retained_earnings_en"/>
     </record>
@@ -914,7 +914,7 @@
     </record>
   </data>
   <data language="en" grouped="1">
-    <!-- ===== Nivel 4: 100 cuentas ===== -->
+    <!-- ===== Level 4: 100 accounts ===== -->
     <record id="do_account_110101_en" model="account.account.template">
       <field name="code">110101</field>
       <field name="name">Cash on Hand</field>
@@ -1639,7 +1639,7 @@
       <field name="parent" ref="do_account_3106_en"/>
       <field name="type" ref="do_type_oci_en"/>
     </record>
-    <!-- Cuentas fiscales adicionales -->
+    <!-- Additional tax accounts -->
     <record id="do_account_110406_en" model="account.account.template">
       <field name="code">110406</field>
       <field name="name">Recoverable ITBIS Withheld on Acquisitions</field>
@@ -1858,6 +1858,12 @@
       <field name="parent" ref="do_account_210213_en"/>
       <field name="type" ref="do_type_tax_payable_en"/>
     </record>
+    <record id="do_account_21021303_en" model="account.account.template">
+      <field name="code">21021303</field>
+      <field name="name">ISR withholdings for individual services 15% payable</field>
+      <field name="parent" ref="do_account_210213_en"/>
+      <field name="type" ref="do_type_tax_payable_en"/>
+    </record>
   </data>
   <data language="en" grouped="1">
     <record id="do_account_210214_en" model="account.account.template">
@@ -1874,6 +1880,12 @@
       <field name="parent" ref="do_account_210214_en"/>
       <field name="type" ref="do_type_tax_payable_en"/>
     </record>
+    <record id="do_account_21021402_en" model="account.account.template">
+      <field name="code">21021402</field>
+      <field name="name">ISR rental withholdings 15% payable</field>
+      <field name="parent" ref="do_account_210214_en"/>
+      <field name="type" ref="do_type_tax_payable_en"/>
+    </record>
   </data>
   <data language="en" grouped="1">
     <record id="do_account_210215_en" model="account.account.template">
@@ -2010,6 +2022,12 @@
       <field name="parent" ref="do_account_210203_en"/>
       <field name="type" ref="do_type_tax_payable_en"/>
     </record>
+    <record id="do_account_21020302_en" model="account.account.template">
+      <field name="code">21020302</field>
+      <field name="name">ISR withholdings other income 15% payable</field>
+      <field name="parent" ref="do_account_210203_en"/>
+      <field name="type" ref="do_type_tax_payable_en"/>
+    </record>
   </data>
   <data language="en" grouped="1">
     <record id="do_account_21021202_en" model="account.account.template">
@@ -2050,6 +2068,18 @@
       <field name="parent" ref="do_account_210217_en"/>
       <field name="type" ref="do_type_tax_payable_en"/>
     </record>
+    <record id="do_account_21021705_en" model="account.account.template">
+      <field name="code">21021705</field>
+      <field name="name">ISR withholding on betting prizes 15% payable</field>
+      <field name="parent" ref="do_account_210217_en"/>
+      <field name="type" ref="do_type_tax_payable_en"/>
+    </record>
+    <record id="do_account_21021706_en" model="account.account.template">
+      <field name="code">21021706</field>
+      <field name="name">ISR withholding on slot-machine prizes 15% payable</field>
+      <field name="parent" ref="do_account_210217_en"/>
+      <field name="type" ref="do_type_tax_payable_en"/>
+    </record>
   </data>
   <data language="en" grouped="1">
     <record id="do_account_21020806_en" model="account.account.template">