Update foreign withholding and tax rules

doc/core_readiness.rst

@@ -19,7 +19,7 @@ the reviewer and review date rather than claiming certification in module data.
 Chart Size and Provenance
 -------------------------
 
-The chart has 281 templates: 70 grouping nodes and 211 posting leaves. Of the
+The chart has 282 templates: 70 grouping nodes and 212 posting leaves. Of the
 posting leaves, 61 are tax control accounts (45 payable and 16 recoverable).
 Those controls deliberately provide stable identifiers for accounting and
 reporting modules. The remaining leaves cover cash, receivables, payables,
@@ -36,7 +36,7 @@ designed Tryton baseline using these objective inclusion rules:
 * separate presentation is needed for a documented IFRS accounting policy.
 
 Grouping nodes are closed and cannot receive postings. The test suite checks
-281 unique templates, required optional-module accounts, account types and the
+282 unique templates, required optional-module accounts, account types and the
 IFRS policy coverage map. This is a transparent functional justification,
 which is the appropriate evidence where no official general chart exists.
 
@@ -45,7 +45,7 @@ accounts. That is not decidable from Dominican law because no mandatory
 general catalogue supplies a target count. If requested during review, the
 safe reduction is to merge control accounts only after confirming that
 ``dgii_reports`` does not depend on their stable identifiers; claiming that
-281 codes are official would be incorrect.
+282 codes are official would be incorrect.
 
 Upstream Repository
 -------------------

doc/sources.rst

@@ -56,8 +56,10 @@ Official References
   <https://dgii.gov.do/legislacion/normasGenerales/Documents/NG%20sobre%20Veh%C3%ADculos%20de%20Motor/norma06-12.pdf>`_
 * `General Rule 04-2025 (bovine subsector withholding)
   <https://dgii.gov.do/legislacion/normasGenerales/Documents/Normas%20Sectoriales/Norma04-25.pdf>`_
-* `Law 30-26 (bank checks and electronic transfers)
+* `Law 30-26 (foreign payments, bank checks and electronic transfers)
   <https://dgii.gov.do/transparencia/baseLegal/Documents/Leyes/30-26.pdf>`_
+* `DGII implementation calendar for Law 30-26
+  <https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/10-26.pdf>`_
 
 Review Record
 -------------

doc/tax_blueprint.rst

@@ -87,6 +87,13 @@ The check and electronic-transfer templates preserve 0.15% through 2 July
 2026 and 0.20% from 3 July 2026 under Law 30-26.  Their tax rule switches rates
 by accounting date.
 
+Law 30-26 also introduced articles 305-1 and 305-2 of the Tax Code.  From
+1 July 2026, royalties or rights, software licences, online advertising and
+the right to use or store data paid abroad are subject to a distinct 15%
+withholding.  Other taxable payments abroad remain at 27%, while article 306
+interest remains at 10%.  Technical assistance must therefore not be
+classified as article 306 interest.
+
 Validation Boundary
 -------------------
 

doc/tax_validation.rst

@@ -62,7 +62,8 @@ ISR Withholdings
 * ``do_tax_ret_isr_premios_15`` — 15% qualifying prize band.
 * ``do_tax_ret_isr_tragamonedas_10`` — 10% slot-machine prize case.
 * ``do_tax_ret_isr_other_income_10`` — 10% residual income case under article 309.
-* ``do_tax_ret_isr_ext_27`` — 27% qualifying service or royalty paid abroad.
+* ``do_tax_ret_isr_ext_27`` — 27% qualifying payment abroad not governed by a special rate.
+* ``do_tax_ret_isr_ext_15`` — 15% royalties or rights, software licences, online advertising and data use or storage paid abroad from 1 July 2026.
 * ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.
 
 Selective and Sector Charges