69 lines
3.6 KiB
ReStructuredText
69 lines
3.6 KiB
ReStructuredText
Sources and Provenance
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======================
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Source Policy
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-------------
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The module uses public primary legislation and regulator publications to
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justify tax data. A form label, community answer or private accounting manual
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is not by itself sufficient authority for a rate. IFRS publications are used
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only to explain the structure of account types; copyrighted IFRS text is not
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redistributed.
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Chart of Accounts
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-----------------
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Dominican ordinary companies apply full IFRS or IFRS for SMEs according to the
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rules adopted by the Instituto de Contadores Públicos Autorizados. Neither
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framework prescribes account numbers. Consequently ``account_chart_do_en.xml``
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is a proposed interoperable baseline, not a transcription of an official
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general-purpose catalogue. Its reviewable design criteria are:
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* receivable and payable control accounts required by Tryton;
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* separate current and non-current presentation classes;
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* inventory, fixed-asset, depreciation, deposit and stock accounts needed by
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optional Tryton accounting modules;
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* separate tax control accounts so reporting modules can map movements without
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parsing translated account names;
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* no claim that an account code is required by an IFRS paragraph.
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The Superintendencia de Bancos publishes a mandatory accounting manual for
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supervised financial institutions. It is evidence that a sector chart exists,
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not a source for this general chart. A future proposal should either obtain
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maintainer agreement for this designed baseline or reduce it further; exact
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correspondence with a nonexistent general statutory chart cannot be asserted.
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Official References
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-------------------
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* `Dominican Republic IFRS jurisdiction profile
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<https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/dominican-republic/>`_
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* `ICPARD international financial reporting standards
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<https://icpard.org/normativa/normas-internacionales-de-informacion-financiera/>`_
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* `DGII Tax Code, Law 11-92
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<https://dgii.gov.do/transparencia/marcoLegal/Documents/Leyes/11-92.pdf>`_
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* `DGII ITBIS overview
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<https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/Itbis.aspx>`_
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* `Law 253-12, article 23 (ITBIS rates and enumerated reduced-rate goods)
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<https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/253-12.pdf>`_
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* `Tax Code Title V, articles 401-405 (asset tax)
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<https://dgii.gov.do/legislacion/codigoTributario/Cdigo%20Tributario/Titulo5.pdf>`_
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* `Law 173-07, article 7 (real-estate transfer tax)
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<https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/173-07.pdf>`_
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* `Labour Code, Law 16-92, article 228 (legal tip)
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<https://mt.gob.do/transparencia/images/docs/publicaciones/codigo-de-trabajo.pdf>`_
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* `General Rule 06-12 (vehicle first registration and CO2 distinction)
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<https://dgii.gov.do/legislacion/normasGenerales/Documents/NG%20sobre%20Veh%C3%ADculos%20de%20Motor/norma06-12.pdf>`_
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* `General Rule 04-2025 (bovine subsector withholding)
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<https://dgii.gov.do/legislacion/normasGenerales/Documents/Normas%20Sectoriales/Norma04-25.pdf>`_
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* `Law 30-26 (bank checks and electronic transfers)
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<https://dgii.gov.do/transparencia/baseLegal/Documents/Leyes/30-26.pdf>`_
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Review Record
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-------------
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Every change to a rate, validity date or legal notice should cite a primary
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source in the commit and update :doc:`tax_blueprint`. Before an upstream
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proposal, a Dominican tax professional should sign off the remaining
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sector-specific templates against the law effective on the review date.
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