José Arturo García
22281ed4a6
Assign payments to non-residents to the dedicated ISREXT group in both localization datasets and tax rules. Add regression checks for national and foreign ISR groups.
593 lines
37 KiB
XML
593 lines
37 KiB
XML
<?xml version='1.0' encoding='utf-8'?>
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<tryton>
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<data language="es_419">
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<record id="do_tax_group_itbis_es_419" model="account.tax.group">
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<field name="name">ITBIS</field>
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<field name="code">ITBIS</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isr_es_419" model="account.tax.group">
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<field name="name">ISR - Retenciones</field>
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<field name="code">ISR</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_exempt_es_419" model="account.tax.group">
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<field name="name">Exento / Tasa Cero</field>
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<field name="code">EX0</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isc_es_419" model="account.tax.group">
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<field name="name">ISC - Selectivo al Consumo</field>
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<field name="code">ISC</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_isr_ext_es_419" model="account.tax.group">
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<field name="name">ISR - Pagos al Exterior</field>
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<field name="code">ISREXT</field>
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<field name="kind">purchase</field>
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</record>
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<record id="do_tax_group_cdt_es_419" model="account.tax.group">
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<field name="name">CDT - Telecomunicaciones INDOTEL</field>
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<field name="code">CDT</field>
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<field name="kind">both</field>
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</record>
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<record id="do_tax_group_others_es_419" model="account.tax.group">
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<field name="name">Otros Impuestos y Contribuciones</field>
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<field name="code">OTROS</field>
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<field name="kind">both</field>
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</record>
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</data>
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<data language="es_419">
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<record id="do_tax_itbis_18_venta_es_419" model="account.tax.template">
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<field name="name">ITBIS 18% — Ventas (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 18% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('18')/100" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020101_es_419" />
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<field name="credit_note_account" ref="do_account_21020101_es_419" />
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<field name="legal_notice">Arts. 335-392 CT Ley 11-92; Ley 253-12 Art. 10; Decreto 293-11</field>
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</record>
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<record id="do_tax_itbis_16_venta_es_419" model="account.tax.template">
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<field name="name">ITBIS 16% — Ventas Tasa Especial (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 16% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('16')/100" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020102_es_419" />
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<field name="credit_note_account" ref="do_account_21020102_es_419" />
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<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa especial 16%</field>
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</record>
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<record id="do_tax_itbis_18_compra_es_419" model="account.tax.template">
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<field name="name">ITBIS 18% — Compras / Crédito Fiscal (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 18% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('18')/100" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_11040101_es_419" />
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<field name="credit_note_account" ref="do_account_11040101_es_419" />
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<field name="legal_notice">Arts. 349-357 CT Ley 11-92 — Crédito fiscal ITBIS; Decreto 293-11</field>
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</record>
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<record id="do_tax_itbis_16_compra_es_419" model="account.tax.template">
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<field name="name">ITBIS 16% — Compras / Crédito Fiscal Tasa Especial</field>
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<field name="description">ITBIS 16% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('16')/100" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_11040102_es_419" />
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<field name="credit_note_account" ref="do_account_11040102_es_419" />
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<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal tasa especial 16%</field>
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</record>
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<record id="do_tax_itbis_exento_es_419" model="account.tax.template">
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<field name="name">ITBIS Exento — Bienes y Servicios Exentos (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS Exento</field>
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<field name="type">none</field>
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="legal_notice">Arts. 343-344 CT Ley 11-92; Ley 288-04; NG 12-22 DGII</field>
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</record>
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<record id="do_tax_itbis_tasa_cero_es_419" model="account.tax.template">
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<field name="name">ITBIS Tasa Cero — Exportaciones y Zona Franca (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 0% Exportaciones / Zona Franca</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('0')" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020105_es_419" />
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<field name="credit_note_account" ref="do_account_21020105_es_419" />
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<field name="legal_notice">Art. 342 CT; Ley 557-05; Ley 8-90 Zonas Francas; NG 05-19 DGII</field>
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</record>
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<record id="do_tax_ret_itbis_30_es_419" model="account.tax.template">
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<field name="name">Retención ITBIS 30% — Agente Gran Contribuyente (Personas Jurídicas y Físicas)</field>
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<field name="description">Retención ITBIS Gran Contribuyente 30%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5.4')/100" />
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<field name="group" ref="do_tax_group_itbis_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021101_es_419" />
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<field name="credit_note_account" ref="do_account_21021101_es_419" />
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<field name="legal_notice">NG 01-11 DGII 2011; Arts. 309 y 337 CT — Grandes Contribuyentes</field>
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</record>
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<record id="do_tax_ret_isr_hon_5_es_419" model="account.tax.template">
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<field name="name">Retención ISR 5% — Honorarios y Servicios a Personas Jurídicas</field>
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<field name="description">Retención ISR Persona Jurídica 5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021301_es_419" />
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<field name="credit_note_account" ref="do_account_21021301_es_419" />
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<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_serv_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Honorarios y Servicios a Personas Físicas</field>
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<field name="description">Retención ISR Persona Física 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021302_es_419" />
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<field name="credit_note_account" ref="do_account_21021302_es_419" />
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<field name="legal_notice">Art. 309 CT Ley 11-92; Decreto 95-12 — Honorarios personas físicas</field>
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</record>
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<record id="do_tax_ret_isr_div_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Dividendos y Utilidades Distribuidas (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Dividendos 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020601_es_419" />
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<field name="credit_note_account" ref="do_account_21020601_es_419" />
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<field name="legal_notice">Art. 308 CT Ley 11-92; Decreto 95-12; Formulario IR-18</field>
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</record>
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<record id="do_tax_ret_isr_int_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Intereses a Personas Físicas (NG 07-19)</field>
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<field name="description">Retención ISR Intereses Persona Física 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021501_es_419" />
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<field name="credit_note_account" ref="do_account_21021501_es_419" />
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<field name="legal_notice">NG 07-19 DGII; Art. 306 bis CT — Intereses personas físicas, definitivo</field>
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</record>
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<record id="do_tax_ret_isr_alq_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Alquileres y Arrendamientos (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Alquileres 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021401_es_419" />
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<field name="credit_note_account" ref="do_account_21021401_es_419" />
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<field name="legal_notice">Art. 309 CT; NG 08-11 DGII — Alquileres personas físicas y jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_est_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 1.5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Estado 1.5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1.5')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_11040801_es_419" />
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<field name="credit_note_account" ref="do_account_11040801_es_419" />
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<field name="legal_notice">Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público</field>
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</record>
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<record id="do_tax_ret_isr_est_5_es_419" model="account.tax.template">
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<field name="name">Retención ISR 5% — Pagos del Estado / Sector Público (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Estado 5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-5')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_11040802_es_419" />
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<field name="credit_note_account" ref="do_account_11040802_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — retención pagos del Estado 5%</field>
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</record>
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<record id="do_tax_ret_isr_bovine_1_es_419" model="account.tax.template">
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<field name="name">Retención ISR 1% — Compras Bovinas a Personas Físicas no Formalizadas</field>
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<field name="description">Retención ISR Compras Bovinas Informales 1%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1')/100" />
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<field name="start_date" eval="datetime.date(2025, 6, 20)" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021801_es_419" />
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<field name="credit_note_account" ref="do_account_21021801_es_419" />
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<field name="legal_notice">NG 04-2025 arts. 2, 4, 5 y 11 — 1% del monto facturado</field>
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</record>
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<record id="do_tax_ret_isr_exporter_25_es_419" model="account.tax.template">
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<field name="name">Retención ISR 2.5% — Exportadores en Ventas al Mercado Local</field>
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<field name="description">Retención ISR Exportadores 2.5%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-2.5')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_11040803_es_419" />
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<field name="credit_note_account" ref="do_account_11040803_es_419" />
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<field name="legal_notice">NG 15-07 DGII — retención 2.5% ventas locales de exportadores</field>
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</record>
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<record id="do_tax_ret_isr_int_pj_1_es_419" model="account.tax.template">
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<field name="name">Retención ISR 1% — Intereses a Personas Jurídicas (NG 07-19)</field>
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<field name="description">Retención ISR Intereses Persona Jurídica 1%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-1')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021502_es_419" />
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<field name="credit_note_account" ref="do_account_21021502_es_419" />
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<field name="legal_notice">NG 07-19 DGII 2019; Art. 306 bis CT — Intereses personas jurídicas</field>
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</record>
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<record id="do_tax_ret_isr_premios_25_es_419" model="account.tax.template">
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<field name="name">Retención ISR 25% — Premios de Lotería, Sorteos y Rifas (Personas Físicas y Jurídicas)</field>
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<field name="description">Retención ISR Premios 25%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-25')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021701_es_419" />
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<field name="credit_note_account" ref="do_account_21021701_es_419" />
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<field name="legal_notice">Art. 321 CT Ley 11-92; Decreto 95-12 — Premios y loterías, definitivo</field>
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</record>
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<record id="do_tax_ret_isr_premios_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Premios RD$100,001 a RD$500,000</field>
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<field name="description">Retención ISR Premios 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021702_es_419" />
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<field name="credit_note_account" ref="do_account_21021702_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$100,001 a RD$500,000 10%</field>
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</record>
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<record id="do_tax_ret_isr_premios_15_es_419" model="account.tax.template">
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<field name="name">Retención ISR 15% — Premios RD$500,001 a RD$1,000,000</field>
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<field name="description">Retención ISR Premios 15%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-15')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021703_es_419" />
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<field name="credit_note_account" ref="do_account_21021703_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios RD$500,001 a RD$1,000,000 15%</field>
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</record>
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<record id="do_tax_ret_isr_tragamonedas_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Premios Máquinas Tragamonedas</field>
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<field name="description">Retención ISR Máquinas Tragamonedas 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21021704_es_419" />
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<field name="credit_note_account" ref="do_account_21021704_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — premios máquinas tragamonedas 10%</field>
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</record>
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<record id="do_tax_ret_isr_other_income_10_es_419" model="account.tax.template">
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<field name="name">Retención ISR 10% — Otras Rentas no Contempladas</field>
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<field name="description">Retención ISR Otras Rentas 10%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-10')/100" />
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<field name="group" ref="do_tax_group_isr_es_419" />
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<field name="account" ref="do_account_root_es_419" />
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<field name="invoice_account" ref="do_account_21020301_es_419" />
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<field name="credit_note_account" ref="do_account_21020301_es_419" />
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<field name="legal_notice">Art. 309 CT mod. Ley 253-12 — otras rentas no contempladas 10%</field>
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</record>
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<record id="do_tax_ret_isr_ext_27_es_419" model="account.tax.template">
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<field name="name">Retención ISR 27% — Pagos al Exterior: Servicios y Regalías (No Residentes)</field>
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<field name="description">Retención ISR Exterior 27%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('-27')/100" />
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<field name="group" ref="do_tax_group_isr_ext_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020701_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020701_es_419" />
|
|
<field name="legal_notice">Art. 305 CT Ley 11-92 — Servicios y regalías a no residentes 27%</field>
|
|
</record>
|
|
<record id="do_tax_ret_isr_ext_10_es_419" model="account.tax.template">
|
|
<field name="name">Retención ISR 10% — Pagos al Exterior: Intereses y Asistencia Técnica (No Residentes)</field>
|
|
<field name="description">Retención ISR Exterior 10%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-10')/100" />
|
|
<field name="group" ref="do_tax_group_isr_ext_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020702_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020702_es_419" />
|
|
<field name="legal_notice">Arts. 305-306 CT — Intereses y asistencia técnica a no residentes</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_100_inf_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 100% — Servicios Gravados Sujetos a Retención</field>
|
|
<field name="description">Retención ITBIS Servicios 100%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020201_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020201_es_419" />
|
|
<field name="legal_notice">NG 01-11 DGII — Retención 100% ITBIS en servicios gravados</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_75_inf_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 75% — Bienes de Proveedor Informal (B11 / e-CF E41)</field>
|
|
<field name="description">Retención ITBIS Proveedor Informal 75%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-13.5')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021201_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021201_es_419" />
|
|
<field name="legal_notice">NG 08-10 DGII — Retención 75% ITBIS compras a proveedores informales</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_75_inf_16_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 75% — Bienes Proveedor Informal Tasa 16%</field>
|
|
<field name="description">Retención ITBIS Proveedor Informal 75% Tasa 16%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-12')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021202_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021202_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 57; NG 08-10/05-19 — 75% de ITBIS tasa 16%</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_100_goods_18_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 100% — Bienes Proveedor Informal Tasa 18%</field>
|
|
<field name="description">Retención ITBIS Proveedor Informal 100% Tasa 18%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021203_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021203_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 56 — bienes comprobante de compras, retención 100%</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_100_goods_16_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 100% — Bienes Proveedor Informal Tasa 16%</field>
|
|
<field name="description">Retención ITBIS Proveedor Informal 100% Tasa 16%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-16')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021204_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021204_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 57 — bienes comprobante de compras, retención 100%</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_rst_18_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 100% — Contribuyentes RST Tasa 18%</field>
|
|
<field name="description">Retención ITBIS RST 18%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020202_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020202_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 53 — ITBIS retenido RST operaciones gravadas 18%</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_rst_16_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 100% — Contribuyentes RST Tasa 16%</field>
|
|
<field name="description">Retención ITBIS RST 16%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-16')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020203_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020203_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 54 — ITBIS retenido RST operaciones gravadas 16%</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_insurance_100_es_419" model="account.tax.template">
|
|
<field name="name">Retención ITBIS 100% — Compañías de Seguros</field>
|
|
<field name="description">Retención ITBIS Seguros 100%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020204_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020204_es_419" />
|
|
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ITBIS facturado</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_airline_100_es_419" model="account.tax.template">
|
|
<field name="name">ITBIS Retenido por Aerolíneas 100% — BSP/IATA</field>
|
|
<field name="description">ITBIS Retenido Aerolíneas 100%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_11040701_es_419" />
|
|
<field name="credit_note_account" ref="do_account_11040701_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 28; NG 02-05 — ITBIS retenido por aerolíneas</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_society_30_suf_es_419" model="account.tax.template">
|
|
<field name="name">ITBIS Retenido por Sociedades 30% — Retención Sufrida</field>
|
|
<field name="description">ITBIS Retenido Sociedades 30%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-5.4')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_11040702_es_419" />
|
|
<field name="credit_note_account" ref="do_account_11040702_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 29; NG 02-05/07-09 — sociedades retienen ITBIS</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_hotel_100_es_419" model="account.tax.template">
|
|
<field name="name">ITBIS Retenido por Hoteles 100% — Comisiones Paquetes</field>
|
|
<field name="description">ITBIS Retenido Hoteles 100%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_11040703_es_419" />
|
|
<field name="credit_note_account" ref="do_account_11040703_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 30; NG 02-05 — hoteles retienen ITBIS en comisiones</field>
|
|
</record>
|
|
<record id="do_tax_ret_itbis_state_100_es_419" model="account.tax.template">
|
|
<field name="name">ITBIS Retenido por Entidades del Estado 100%</field>
|
|
<field name="description">ITBIS Retenido Estado 100%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-18')/100" />
|
|
<field name="group" ref="do_tax_group_itbis_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_11040704_es_419" />
|
|
<field name="credit_note_account" ref="do_account_11040704_es_419" />
|
|
<field name="legal_notice">IT-1 DGII casilla 31 — ITBIS retenido por instituciones del Estado</field>
|
|
</record>
|
|
<record id="do_tax_isc_bebidas_alc_es_419" model="account.tax.template">
|
|
<field name="name">ISC 10% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)</field>
|
|
<field name="description">ISC Bebidas Alcohólicas 10%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('10')/100" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020801_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020801_es_419" />
|
|
<field name="legal_notice">Ley 253-12 mod. Art. 375 CT — ISC bebidas alcohólicas ad valorem 10%</field>
|
|
</record>
|
|
<record id="do_tax_isc_tabaco_es_419" model="account.tax.template">
|
|
<field name="name">ISC 20% — Tabaco, Cigarrillos y Derivados</field>
|
|
<field name="description">ISC Tabaco y Cigarrillos 20%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('20')/100" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020802_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020802_es_419" />
|
|
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20%</field>
|
|
</record>
|
|
<record id="do_tax_isc_telecom_es_419" model="account.tax.template">
|
|
<field name="name">ISC 10% — Servicios de Telecomunicaciones</field>
|
|
<field name="description">ISC Telecomunicaciones 10%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('10')/100" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020803_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020803_es_419" />
|
|
<field name="legal_notice">Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10%</field>
|
|
</record>
|
|
<record id="do_tax_isc_combustibles_16_es_419" model="account.tax.template">
|
|
<field name="name">ISC 16% — Combustibles Fósiles y Derivados del Petróleo</field>
|
|
<field name="description">ISC Combustibles Fósiles 16%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('16')/100" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020804_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020804_es_419" />
|
|
<field name="legal_notice">Ley 253-12 mod. Art. 367 CT — ISC combustibles fósiles 16%</field>
|
|
</record>
|
|
<record id="do_tax_isc_avtur_65_es_419" model="account.tax.template">
|
|
<field name="name">ISC 6.5% — Avtur Tasa Reducida</field>
|
|
<field name="description">ISC Avtur 6.5%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('6.5')/100" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020807_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020807_es_419" />
|
|
<field name="legal_notice">Ley 253-12 Art. 23 — tasa reducida Avtur 6.5% ad valorem</field>
|
|
</record>
|
|
<record id="do_tax_isc_fuel_rd2_gallon_es_419" model="account.tax.template">
|
|
<field name="name">ISC RD$2.00 — Adicional por Galón Gasolina/Gasoil</field>
|
|
<field name="description">ISC Combustibles RD$2/Galón</field>
|
|
<field name="type">fixed</field>
|
|
<field name="amount" eval="Decimal('2')" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020808_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020808_es_419" />
|
|
<field name="legal_notice">Ley 253-12 Art. 20 — adicional RD$2.00 por galón gasolina/gasoil</field>
|
|
</record>
|
|
<record id="do_tax_ret_isc_insurance_100_es_419" model="account.tax.template">
|
|
<field name="name">Retención ISC 100% — Compañías de Seguros</field>
|
|
<field name="description">Retención ISC Seguros 100%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('-10')/100" />
|
|
<field name="group" ref="do_tax_group_isc_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020806_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020806_es_419" />
|
|
<field name="legal_notice">NG 04-13 DGII — aseguradoras retienen 100% del ISC facturado</field>
|
|
</record>
|
|
<record id="do_tax_isc_vehiculos_es_419" model="account.tax.template">
|
|
<field name="name">Primera Placa 17% — Vehículos Importados</field>
|
|
<field name="description">Primera Placa Vehículos 17%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('17')/100" />
|
|
<field name="group" ref="do_tax_group_others_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020805_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020805_es_419" />
|
|
<field name="legal_notice">Art. 22 Ley 557-05 — 17% sobre valor CIF para primera placa</field>
|
|
</record>
|
|
<record id="do_tax_cdt_indotel_es_419" model="account.tax.template">
|
|
<field name="name">CDT 2% — Contribución para el Desarrollo de las Telecomunicaciones (INDOTEL)</field>
|
|
<field name="description">CDT INDOTEL 2%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('2')/100" />
|
|
<field name="group" ref="do_tax_group_cdt_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020901_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020901_es_419" />
|
|
<field name="legal_notice">Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos</field>
|
|
</record>
|
|
<record id="do_tax_propina_10_es_419" model="account.tax.template">
|
|
<field name="name">Propina Legal 10% — Restaurantes, Bares y Hoteles (Personas Físicas y Jurídicas)</field>
|
|
<field name="description">Propina Legal 10%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('10')/100" />
|
|
<field name="group" ref="do_tax_group_others_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020501_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020501_es_419" />
|
|
<field name="legal_notice">Código de Trabajo, Ley 16-92, art. 228 — propina obligatoria 10%</field>
|
|
</record>
|
|
<record id="do_tax_cheques_015_es_419" model="account.tax.template">
|
|
<field name="name">Impuesto sobre Cheques y Transferencias Bancarias 0.15% (Personas Físicas y Jurídicas)</field>
|
|
<field name="description">Impuesto Cheques y Transferencias 0.15%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('0.15')/100" />
|
|
<field name="end_date" eval="datetime.date(2026, 7, 2)" />
|
|
<field name="group" ref="do_tax_group_others_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021901_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021901_es_419" />
|
|
<field name="legal_notice">Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos</field>
|
|
</record>
|
|
<record id="do_tax_cheques_020_es_419" model="account.tax.template">
|
|
<field name="name">Impuesto sobre Cheques y Transferencias Bancarias 0.20% (Personas Físicas y Jurídicas)</field>
|
|
<field name="description">Impuesto Cheques y Transferencias 0.20%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('0.20')/100" />
|
|
<field name="start_date" eval="datetime.date(2026, 7, 3)" />
|
|
<field name="group" ref="do_tax_group_others_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021902_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021902_es_419" />
|
|
<field name="legal_notice">Ley 30-26, vig. 2026-07-03 — 2.0 por mil cheques/transferencias</field>
|
|
</record>
|
|
<record id="do_tax_activos_1_es_419" model="account.tax.template">
|
|
<field name="name">Impuesto sobre los Activos 1% (Personas Jurídicas)</field>
|
|
<field name="description">Impuesto a los Activos 1%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('1')/100" />
|
|
<field name="group" ref="do_tax_group_others_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21020502_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21020502_es_419" />
|
|
<field name="legal_notice">Código Tributario, arts. 401-405; art. 404 — 1% anual</field>
|
|
</record>
|
|
<record id="do_tax_iti_3_es_419" model="account.tax.template">
|
|
<field name="name">Impuesto sobre Transferencia Inmobiliaria 3% (Personas Físicas y Jurídicas)</field>
|
|
<field name="description">Transferencia Inmobiliaria ITI 3%</field>
|
|
<field name="type">percentage</field>
|
|
<field name="rate" eval="Decimal('3')/100" />
|
|
<field name="group" ref="do_tax_group_others_es_419" />
|
|
<field name="account" ref="do_account_root_es_419" />
|
|
<field name="invoice_account" ref="do_account_21021001_es_419" />
|
|
<field name="credit_note_account" ref="do_account_21021001_es_419" />
|
|
<field name="legal_notice">Art. 20 Ley 288-04, mod. art. 7 Ley 173-07 — tasa 3%</field>
|
|
</record>
|
|
</data>
|
|
</tryton>
|