account_do/doc/tax_blueprint.rst

Tax Requirements Blueprint
==========================

Accounting Model
----------------

Taxes use Tryton's standard tax templates, tax-code templates and tax rules.
Positive rates create a tax charge.  Negative rates represent a withholding.
Sales taxes credit a liability account; recoverable purchase ITBIS debits a
tax-credit account; suffered withholdings debit a receivable; practiced
withholdings credit a payable.  Reporting modules aggregate the resulting
movements into DGII forms.

The rules do not inspect RNC status, economic activity, informality, thresholds,
vehicle emissions or product tariff codes.  A user must select a rule only
after establishing those facts.  Conditional automation belongs in a dedicated
fiscal module with the required party and product metadata.

General ITBIS
-------------

The taxable events are transfers and imports of industrialized goods and the
provision or lease of services.  The general rate is 18% of the taxable amount.
The 16% rate is restricted to the goods enumerated by article 345 of the Tax
Code; a generic product must not use it.  Articles 343 and 344 define exempt
goods and services, while exports use zero-rate treatment.  Purchase ITBIS is
recoverable only when the statutory credit requirements are met.  The module
records invoice tax; ``dgii_reports`` owns IT-1 box mapping and filing output.

Historical 8% and Unsupported 9%
--------------------------------

Article 23 of Law 253-12 made 8% the reduced rate for enumerated goods only in
2013, followed by 11% in 2014, 13% in 2015 and 16% from 2016.  A chart created
now does not need an isolated 8% template, so it is excluded.  No primary
source was found for a current general 9% ITBIS rate; the former 9% templates,
rules and codes are excluded until a precise taxable event and legal source are
provided.

Withholdings
------------

ISR and ITBIS withholding templates record amounts retained by the payer or
suffered by the recipient.  Their applicability depends on the parties and
operation.  In particular:

* the 2% acquirer withholding under General Rule 06-23 is excluded.  It is
  payment based and depends on registration status, activity and thresholds;
  an invoice tax on the untaxed base would calculate the wrong amount.  It
  belongs in a payment-aware Dominican fiscal module;
* the bovine 1% template applies when a legal entity buys live cattle for
  slaughter or bovine meat from a non-registered natural person.  It is 1% of
  the invoiced amount, reported through IR-17, under articles 2, 4 and 5 of
  General Rule 04-2025.  The rule is dated 20 March 2025 and article 11 makes it
  effective three months later, represented as 20 June 2025.

Selective and Sector Taxes
--------------------------

ISC templates are sector-specific and must be selected only for the products
or services covered by the cited provision.  Alcohol and tobacco may also
carry specific amounts that change periodically; a percentage template does
not replace the current DGII specific-amount table.  The CDT template applies
to telecommunications revenue under article 26 of Law 153-98.

The vehicle 17% template represents the first-registration charge on CIF value
under article 22 of Law 557-05.  It is not ISC and is classified with other
taxes.  The separate CO2 charge under Law 253-12 and General Rule 06-12 ranges
with emissions and is deliberately not automated.

Other Charges
-------------

The legal 10% tip applies only to hotels, restaurants, cafés, bars and similar
establishments that serve food or drink, under article 228 of the Labour Code.
It is not a general sales tax.

The annual asset tax is 1% of taxable assets under articles 401-405 of the Tax
Code, with the rate in article 404.  The template supports accounting of a
manual assessment; it does not compute exemptions or its interaction with ISR.

The real-estate transfer tax is 3% under article 20 of Law 288-04 as amended by
article 7 of Law 173-07.  Valuation and exemptions are outside invoice-tax
automation and must be checked when the transfer is assessed.

The check and electronic-transfer templates preserve 0.15% through 2 July
2026 and 0.20% from 3 July 2026 under Law 30-26.  Their tax rule switches rates
by accounting date.

Law 30-26 also introduced articles 305-1 and 305-2 of the Tax Code.  From
1 July 2026, royalties or rights, software licences, online advertising and
the right to use or store data paid abroad are subject to a distinct 15%
withholding.  Other taxable payments abroad remain at 27%, while article 306
interest remains at 10%.  Technical assistance must therefore not be
classified as article 306 interest.

Article 17 of Law 30-26 also amended article 309 from 1 July 2026.  Rentals
provided by individuals, services provided by individuals, slot-machine
prizes and income not expressly covered are withheld at 15%.  Sports and
lottery betting prizes from RD$200,001 through RD$600,000 are withheld at
15%, while higher betting prizes and prizes in general are withheld at 25%.
The catalog preserves the former 10% and prize-band templates through
30 June 2026 and switches the service and rental tax rules by accounting date.

Validation Boundary
-------------------

This blueprint resolves the identified citation and scope defects.  It is not
a professional opinion.  Before upstream submission, all sector-specific ISR,
ITBIS and ISC templates must receive a line-by-line review recording subject,
event, base, rate, effective dates, exemptions, posting direction and DGII
return.  Any template that fails that review should be removed from the core
proposal and maintained in a specialized Dominican module instead.