337 lines
17 KiB
XML
337 lines
17 KiB
XML
<?xml version="1.0" encoding="utf-8"?>
|
|
<!-- account_do: Reglas de impuestos - República Dominicana -->
|
|
<tryton>
|
|
<data language="en">
|
|
<!-- ===== Reglas de impuestos ===== -->
|
|
<!-- Regla customeres: al facturar aplica ITBIS 18% Ventas -->
|
|
<record id="do_tax_rule_customer_en" model="account.tax.rule.template">
|
|
<field name="name">RD Customers Tax Rule</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_itbis18_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_itbis_18_venta_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<!-- Regla proveedores: al recibir factura aplica ITBIS 18% Compras -->
|
|
<record id="do_tax_rule_supplier_en" model="account.tax.rule.template">
|
|
<field name="name">RD Supplier Tax Rule</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_itbis18_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_itbis_18_compra_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<!-- Regla customeres exentos de ITBIS (art. 343-344 CT: salud, educación, etc.) -->
|
|
<record id="do_tax_rule_customer_exento_en" model="account.tax.rule.template">
|
|
<field name="name">ITBIS Exempt Customers Rule (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_exento_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_exento_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_itbis_exento_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<!-- Regla customeres Zona Franca / Exportaciones (ITBIS tasa cero, NCF B14/E44) -->
|
|
<record id="do_tax_rule_customer_zf_en" model="account.tax.rule.template">
|
|
<field name="name">Free Zone Customers Rule / Exports (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_zf_itbis_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_zf_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_itbis_tasa_cero_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<!-- Regla proveedores no residentes (ISR pagos al exterior Art. 305-306 CT) -->
|
|
<record id="do_tax_rule_supplier_ext_en" model="account.tax.rule.template">
|
|
<field name="name">Non-Resident Suppliers / Foreign Suppliers Rule (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_ext_isr27_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_ext_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_ext_27_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<!-- Tasas especiales ITBIS -->
|
|
<record id="do_tax_rule_customer_itbis16_en" model="account.tax.rule.template">
|
|
<field name="name">ITBIS Customer Rule 16% Special Rate (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_itbis16_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_itbis16_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_itbis_16_venta_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_supplier_itbis16_en" model="account.tax.rule.template">
|
|
<field name="name">ITBIS Suppliers Rule 16% Special Rate (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_itbis16_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_itbis16_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_itbis_16_compra_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<!-- Retenciones ITBIS que conservan el ITBIS base -->
|
|
<record id="do_tax_rule_supplier_itbis_ret30_en" model="account.tax.rule.template">
|
|
<field name="name">Supplier Rule with ITBIS Withholding 30% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_itbis_ret30_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_itbis_ret30_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_30_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_supplier_informal_goods_en" model="account.tax.rule.template">
|
|
<field name="name">Informal Supplier Rule ITBIS Goods 75% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_informal_goods_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_informal_goods_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_75_inf_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_supplier_services_itbis100_en" model="account.tax.rule.template">
|
|
<field name="name">Taxable Services Rule ITBIS Withholding 100% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_services_itbis100_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_services_itbis100_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_100_inf_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<!-- Retenciones ISR por escenario. Estas reglas se aplican sobre impuestos
|
|
del grupo ISR; los impuestos ITBIS se mantienen separados. -->
|
|
<record id="do_tax_rule_supplier_isr_pj_services_en" model="account.tax.rule.template">
|
|
<field name="name">ISR Rule Services Legal Entities 5% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_isr_pj_services_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_isr_pj_services_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_hon_5_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_supplier_isr_pf_services_en" model="account.tax.rule.template">
|
|
<field name="name">ISR Rule Services Individuals 10% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_isr_pf_services_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_isr_pf_services_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_serv_10_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_supplier_isr_rent_en" model="account.tax.rule.template">
|
|
<field name="name">Rent ISR Rule 10% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_isr_rent_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_isr_rent_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_alq_10_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_customer_state_isr15_en" model="account.tax.rule.template">
|
|
<field name="name">Customer Rule State / Public Sector ISR 1.5% (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_state_isr15_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_state_isr15_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_est_15_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_customer_state_isr5_en" model="account.tax.rule.template">
|
|
<field name="name">Customer Rule State / Public Sector ISR 5% (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_state_isr5_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_state_isr5_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_est_5_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_supplier_isr_bovine_en" model="account.tax.rule.template">
|
|
<field name="name">Livestock ISR Rule / Beef 1% (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_isr_bovine_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_isr_bovine_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_bovine_1_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_customer_isr_exporter_en" model="account.tax.rule.template">
|
|
<field name="name">ISR Rule Exporters Local Market 2.5% (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_isr_exporter_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_isr_exporter_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_exporter_25_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_tax_rule_customer_isc_fuel_en" model="account.tax.rule.template">
|
|
<field name="name">ISC Rule Fossil Fuels 16% (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_isc_fuel_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_isc_fuel_en"/>
|
|
<field name="group" ref="do_tax_group_isc_en"/>
|
|
<field name="tax" ref="do_tax_isc_combustibles_16_en"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_trline_cust_isc_fuel_rd2_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_isc_fuel_en"/>
|
|
<field name="group" ref="do_tax_group_isc_en"/>
|
|
<field name="tax" ref="do_tax_isc_fuel_rd2_gallon_en"/>
|
|
<field name="sequence" eval="20"/>
|
|
</record>
|
|
|
|
<record id="do_tax_rule_bank_check_transfer_en" model="account.tax.rule.template">
|
|
<field name="name">Banking Rule Checks / Electronic Transfers (RD)</field>
|
|
<field name="kind">both</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_bank_check_transfer_015_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_bank_check_transfer_en"/>
|
|
<field name="group" ref="do_tax_group_others_en"/>
|
|
<field name="origin_tax" ref="do_tax_cheques_015_en"/>
|
|
<field name="tax" ref="do_tax_cheques_015_en"/>
|
|
<field name="end_date" eval="datetime.date(2026, 7, 2)"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_trline_bank_check_transfer_020_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_bank_check_transfer_en"/>
|
|
<field name="group" ref="do_tax_group_others_en"/>
|
|
<field name="origin_tax" ref="do_tax_cheques_015_en"/>
|
|
<field name="tax" ref="do_tax_cheques_020_en"/>
|
|
<field name="start_date" eval="datetime.date(2026, 7, 3)"/>
|
|
<field name="sequence" eval="20"/>
|
|
</record>
|
|
|
|
<record id="do_tax_rule_supplier_informal_services_en" model="account.tax.rule.template">
|
|
<field name="name">Informal Service Provider Rule (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_inf_itbis75_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_informal_services_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_75_inf_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_trline_supp_inf_isr10_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_informal_services_en"/>
|
|
<field name="group" ref="do_tax_group_isr_en"/>
|
|
<field name="tax" ref="do_tax_ret_isr_serv_10_en"/>
|
|
<field name="sequence" eval="20"/>
|
|
</record>
|
|
|
|
<record id="do_tax_rule_supplier_rst_en" model="account.tax.rule.template">
|
|
<field name="name">RST Provider Rule with ITBIS Withholding (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_rst_itbis18_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_rst_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_rst_18_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
|
|
<record id="do_tax_rule_supplier_insurance_en" model="account.tax.rule.template">
|
|
<field name="name">Insurance Services Provider Rule (RD)</field>
|
|
<field name="kind">purchase</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_supp_ins_itbis_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_insurance_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_insurance_100_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_trline_supp_ins_isc_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_supplier_insurance_en"/>
|
|
<field name="group" ref="do_tax_group_isc_en"/>
|
|
<field name="tax" ref="do_tax_ret_isc_insurance_100_en"/>
|
|
<field name="sequence" eval="20"/>
|
|
</record>
|
|
|
|
<record id="do_tax_rule_customer_sectorial_retention_en" model="account.tax.rule.template">
|
|
<field name="name">Customer Rule with ITBIS Sectoral Withholding (RD)</field>
|
|
<field name="kind">sale</field>
|
|
<field name="account" ref="do_account_root_en"/>
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_society_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_retention_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_society_30_suf_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="10"/>
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_airline_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_retention_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_airline_100_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="20"/>
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_hotel_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_retention_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_hotel_100_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="30"/>
|
|
</record>
|
|
<record id="do_trline_cust_sectorial_state_en" model="account.tax.rule.line.template">
|
|
<field name="rule" ref="do_tax_rule_customer_sectorial_retention_en"/>
|
|
<field name="group" ref="do_tax_group_itbis_en"/>
|
|
<field name="tax" ref="do_tax_ret_itbis_state_100_en"/>
|
|
<field name="keep_origin" eval="True"/>
|
|
<field name="sequence" eval="40"/>
|
|
</record>
|
|
</data>
|
|
</tryton>
|