Sources and Provenance
======================

Source Policy
-------------

The module uses public primary legislation and regulator publications to
justify tax data.  A form label, community answer or private accounting manual
is not by itself sufficient authority for a rate.  IFRS publications are used
only to explain the structure of account types; copyrighted IFRS text is not
redistributed.

Chart of Accounts
-----------------

Dominican ordinary companies apply full IFRS or IFRS for SMEs according to the
rules adopted by the Instituto de Contadores Públicos Autorizados.  Neither
framework prescribes account numbers.  Consequently ``account_chart_do_en.xml``
is a proposed interoperable baseline, not a transcription of an official
general-purpose catalogue.  Its reviewable design criteria are:

* receivable and payable control accounts required by Tryton;
* separate current and non-current presentation classes;
* inventory, fixed-asset, depreciation, deposit and stock accounts needed by
  optional Tryton accounting modules;
* separate tax control accounts so reporting modules can map movements without
  parsing translated account names;
* no claim that an account code is required by an IFRS paragraph.

The Superintendencia de Bancos publishes a mandatory accounting manual for
supervised financial institutions.  It is evidence that a sector chart exists,
not a source for this general chart.  A future proposal should either obtain
maintainer agreement for this designed baseline or reduce it further; exact
correspondence with a nonexistent general statutory chart cannot be asserted.

Official References
-------------------

* `Dominican Republic IFRS jurisdiction profile
  <https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/dominican-republic/>`_
* `ICPARD international financial reporting standards
  <https://icpard.org/normativa/normas-internacionales-de-informacion-financiera/>`_
* `DGII Tax Code, Law 11-92
  <https://dgii.gov.do/transparencia/marcoLegal/Documents/Leyes/11-92.pdf>`_
* `DGII ITBIS overview
  <https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/Itbis.aspx>`_
* `Law 253-12, article 23 (ITBIS rates and enumerated reduced-rate goods)
  <https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/253-12.pdf>`_
* `Tax Code Title V, articles 401-405 (asset tax)
  <https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo5.pdf>`_
* `Law 173-07, article 7 (real-estate transfer tax)
  <https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/173-07.pdf>`_
* `Labour Code, Law 16-92, article 228 (legal tip)
  <https://mt.gob.do/transparencia/images/docs/publicaciones/codigo-de-trabajo.pdf>`_
* `General Rule 06-12 (vehicle first registration and CO2 distinction)
  <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 (article 309 withholdings, foreign payments, bank checks and electronic transfers)
  <https://dgii.gov.do/transparencia/baseLegal/Documents/Leyes/30-26.pdf>`_
* `DGII implementation calendar for Law 30-26
  <https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/10-26.pdf>`_

Review Record
-------------

Every change to a rate, validity date or legal notice should cite a primary
source in the commit and update :doc:`tax_blueprint`.  Before an upstream
proposal, a Dominican tax professional should sign off the remaining
sector-specific templates against the law effective on the review date.