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.
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_ext_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>
|