486 lines
27 KiB
XML
486 lines
27 KiB
XML
<?xml version="1.0" encoding="utf-8"?>
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<!-- account_do: Grupos e Impuestos - República Dominicana -->
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<tryton>
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<data>
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<!-- ===== Grupos de impuestos ===== -->
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<record id="do_tax_group_itbis" 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" 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" 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" 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" 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" 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" 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>
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<!-- ===== Impuestos ===== -->
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<!-- invoice_account / credit_note_account → cuentas de account_chart_do.xml -->
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<!-- description: texto corto visible en líneas de factura -->
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<!-- legal_notice: cita legal (~72 caracteres) — ver IMPUESTOS_RD.md -->
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<!-- ══════ ITBIS — Arts. 335-392 CT Ley 11-92; Decreto 293-11 ══════ -->
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<record id="do_tax_itbis_18_venta" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210201"/>
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<field name="credit_note_account" ref="do_account_210201"/>
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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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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_16_venta" model="account.tax.template">
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<field name="name">ITBIS 16% — Ventas (Histórico, No Vigente)</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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210201"/>
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<field name="credit_note_account" ref="do_account_210201"/>
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<field name="legal_notice">Art. 345 CT Ley 11-92 mod. Ley 253-12 — tasa histórica no vigente</field>
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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_18_compra" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_110401"/>
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<field name="credit_note_account" ref="do_account_110401"/>
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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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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_16_compra" model="account.tax.template">
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<field name="name">ITBIS 16% — Compras / Crédito Fiscal (Histórico, No Vigente)</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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_110401"/>
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<field name="credit_note_account" ref="do_account_110401"/>
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<field name="legal_notice">Art. 345 CT Ley 11-92 — Crédito fiscal histórico, tasa no vigente</field>
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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_8_venta" model="account.tax.template">
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<field name="name">ITBIS 8% — Ventas Tasa Reducida (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 8% Ventas</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('8')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210201"/>
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<field name="credit_note_account" ref="do_account_210201"/>
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<field name="legal_notice">Art. 345 CT; Ley 253-12; Decreto 293-11 — Tasa reducida 8%</field>
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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_8_compra" model="account.tax.template">
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<field name="name">ITBIS 8% — Compras Tasa Reducida / Crédito Fiscal (Personas Jurídicas y Físicas)</field>
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<field name="description">ITBIS 8% Compras</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('8')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_110401"/>
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<field name="credit_note_account" ref="do_account_110401"/>
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<field name="legal_notice">Arts. 349-357 CT — Crédito fiscal tasa reducida 8%; Decreto 293-11</field>
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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_exento" 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"/>
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<field name="account" ref="do_account_root"/>
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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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<field name="tax_kind">itbis</field>
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</record>
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<record id="do_tax_itbis_tasa_cero" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210201"/>
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<field name="credit_note_account" ref="do_account_210201"/>
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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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<field name="tax_kind">itbis</field>
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</record>
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<!-- Retención ITBIS 30% Gran Contribuyente: tasa negativa (-5.4%) = 30% × 18% sobre la base -->
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<record id="do_tax_ret_itbis_30" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210202"/>
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<field name="credit_note_account" ref="do_account_210202"/>
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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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<field name="tax_kind">itbis_withholding</field>
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</record>
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<!-- Retención ITBIS 2% adquirencias (NG 06-23): la norma aplica el 2% sobre el monto TOTAL
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de la transacción (base + ITBIS). En facturas se registra sobre la base como aproximación;
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el ajuste exacto se realiza al contabilizar el cobro bancario. -->
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<record id="do_tax_ret_itbis_2_adq" model="account.tax.template">
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<field name="name">Retención ITBIS 2% — Adquirencias Tarjetas de Crédito y Débito (NG 06-23)</field>
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<field name="description">Retención ITBIS Adquirencias 2%</field>
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<field name="type">percentage</field>
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<field name="rate" eval="Decimal('2')/100"/>
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<field name="group" ref="do_tax_group_itbis"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_110406"/>
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<field name="credit_note_account" ref="do_account_110406"/>
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<field name="legal_notice">NG 06-23 DGII 2023; Art. 337 CT — Adquirencias tarjetas débito/crédito</field>
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<field name="tax_kind">itbis_withholding_acquirer</field>
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</record>
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<!-- ══════ ISR RETENCIONES — Arts. 307-309 CT Ley 11-92; Decreto 95-12 ══════ -->
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<record id="do_tax_ret_isr_hon_5" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_serv_10" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_div_10" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210206"/>
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<field name="credit_note_account" ref="do_account_210206"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_int_10" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_alq_10" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_est_15" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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<field name="legal_notice">Art. 309 CT; Decreto 95-12; Formulario 623 DGII — Sector público</field>
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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_int_pj_1" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_premios_25" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210203"/>
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<field name="credit_note_account" ref="do_account_210203"/>
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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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<field name="tax_kind">isr_withholding</field>
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</record>
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<!-- ══════ ISR PAGOS AL EXTERIOR — Arts. 305-306 CT Ley 11-92 ══════ -->
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<record id="do_tax_ret_isr_ext_27" 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210207"/>
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<field name="credit_note_account" ref="do_account_210207"/>
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<field name="legal_notice">Art. 305 CT Ley 11-92 — Servicios y regalías a no residentes 27%</field>
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<field name="tax_kind">isr_withholding</field>
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</record>
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<record id="do_tax_ret_isr_ext_10" model="account.tax.template">
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<field name="name">Retención ISR 10% — Pagos al Exterior: Intereses y Asistencia Técnica (No Residentes)</field>
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<field name="description">Retención ISR Exterior 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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210207"/>
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<field name="credit_note_account" ref="do_account_210207"/>
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<field name="legal_notice">Arts. 305-306 CT — Intereses y asistencia técnica a no residentes</field>
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<field name="tax_kind">isr_withholding</field>
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</record>
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<!-- ══════ ITBIS ADICIONAL — Retención 100% Proveedor Informal ══════ -->
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<!-- Cuando se compra a proveedor sin RNC (NCF B11/E41), el comprador retiene
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el 100% del ITBIS que debería haberse cobrado y lo paga directamente a DGII.
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No genera crédito fiscal para el comprador — el ITBIS es costo adicional. -->
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<record id="do_tax_ret_itbis_100_inf" model="account.tax.template">
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<field name="name">Retención ITBIS 100% — Compras a Proveedor Informal (B11 / e-CF E41)</field>
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<field name="description">Retención ITBIS Proveedor Informal 100%</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"/>
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<field name="account" ref="do_account_root"/>
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<field name="invoice_account" ref="do_account_210202"/>
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<field name="credit_note_account" ref="do_account_210202"/>
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<field name="legal_notice">Art. 337 CT; NG 08-10 DGII — Retención 100% ITBIS comprador B11/E41</field>
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<field name="tax_kind">itbis_withholding</field>
|
||
</record>
|
||
|
||
<!-- ══════ ISC — IMPUESTO SELECTIVO AL CONSUMO — Arts. 393-441 CT ══════ -->
|
||
|
||
<record id="do_tax_isc_bebidas_alc" model="account.tax.template">
|
||
<field name="name">ISC 20% — Bebidas Alcohólicas (Vinos, Ron, Whisky y Destilados)</field>
|
||
<field name="description">ISC Bebidas Alcohólicas 20%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('20')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210208"/>
|
||
<field name="credit_note_account" ref="do_account_210208"/>
|
||
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC bebidas alcohólicas, ad valorem 20%</field>
|
||
<field name="tax_kind">isc</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_tabaco" 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"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210208"/>
|
||
<field name="credit_note_account" ref="do_account_210208"/>
|
||
<field name="legal_notice">Arts. 393-441 CT Ley 11-92 — ISC tabaco y cigarrillos, ad valorem 20%</field>
|
||
<field name="tax_kind">isc</field>
|
||
</record>
|
||
|
||
<record id="do_tax_isc_telecom" 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"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210208"/>
|
||
<field name="credit_note_account" ref="do_account_210208"/>
|
||
<field name="legal_notice">Arts. 393-441 CT; Ley 253-12 — ISC servicios telecomunicaciones 10%</field>
|
||
<field name="tax_kind">isc</field>
|
||
</record>
|
||
|
||
<!-- Tasa referencial 17% para vehículos hasta 2,000 cc — varía por cilindrada,
|
||
año de fabricación y valor CIF. Verificar tabla vigente DGII/DGA al aplicar. -->
|
||
<record id="do_tax_isc_vehiculos" model="account.tax.template">
|
||
<field name="name">ISC 17% — Vehículos de Motor (Referencial, hasta 2,000 cc)</field>
|
||
<field name="description">ISC Vehículos 17%</field>
|
||
<field name="type">percentage</field>
|
||
<field name="rate" eval="Decimal('17')/100"/>
|
||
<field name="group" ref="do_tax_group_isc"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210208"/>
|
||
<field name="credit_note_account" ref="do_account_210208"/>
|
||
<field name="legal_notice">Arts. 393-441 CT — ISC vehículos ad valorem (tasa varía por cilindrada/CIF)</field>
|
||
<field name="tax_kind">isc</field>
|
||
</record>
|
||
|
||
<!-- ══════ CDT — CONTRIBUCIÓN INDOTEL (LEY 153-98) ══════ -->
|
||
|
||
<!-- CDT: Contribución para el Desarrollo de las Telecomunicaciones.
|
||
Lo recaudan las empresas de telecom de sus clientes y lo remiten a INDOTEL.
|
||
Aparece como línea separada en facturas de telefonía e internet. -->
|
||
<record id="do_tax_cdt_indotel" 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"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210209"/>
|
||
<field name="credit_note_account" ref="do_account_210209"/>
|
||
<field name="legal_notice">Art. 26 Ley 153-98 Telecomunicaciones — CDT INDOTEL 2% ingresos brutos</field>
|
||
<field name="tax_kind">cdt</field>
|
||
</record>
|
||
|
||
<!-- ══════ OTROS IMPUESTOS Y CONTRIBUCIONES ══════ -->
|
||
|
||
<!-- Propina legal: cargo de servicio obligatorio del 10% en restaurantes, bares
|
||
y hoteles. Distribución: 85% empleados de servicio, 15% establecimiento.
|
||
ITBIS aplica sobre la base SIN propina (la propina no es ingreso gravado). -->
|
||
<record id="do_tax_propina_10" 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"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210205"/>
|
||
<field name="credit_note_account" ref="do_account_210205"/>
|
||
<field name="legal_notice">Ley 4-11 y Resolución Ministerio Trabajo — Propina obligatoria 10%</field>
|
||
<field name="tax_kind">tip</field>
|
||
</record>
|
||
|
||
<!-- 0.15% sobre valor de cheques y débitos bancarios electrónicos.
|
||
Lo recauda el banco automáticamente; es un costo financiero para la empresa. -->
|
||
<record id="do_tax_cheques_015" 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="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210205"/>
|
||
<field name="credit_note_account" ref="do_account_210205"/>
|
||
<field name="legal_notice">Art. 382-D CT Ley 11-92 mod. Ley 288-04 — 1.5 por mil cheques/débitos</field>
|
||
<field name="tax_kind">others</field>
|
||
</record>
|
||
|
||
<!-- 0.20% sobre valor de cheques y transferencias bancarias.
|
||
Se mantiene separado del 0.15% histórico para conservar trazabilidad. -->
|
||
<record id="do_tax_cheques_020" 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="group" ref="do_tax_group_others"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210205"/>
|
||
<field name="credit_note_account" ref="do_account_210205"/>
|
||
<field name="legal_notice">Impuesto sobre cheques y transferencias bancarias — 2.0 por mil</field>
|
||
<field name="tax_kind">others</field>
|
||
</record>
|
||
|
||
<!-- Impuesto mínimo anual: si ISR calculado < 1% activos totales, se paga
|
||
la diferencia. Se declara en el IR-2 anual. No aplica en facturas. -->
|
||
<record id="do_tax_activos_1" model="account.tax.template">
|
||
<field name="name">Impuesto Mínimo a 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"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210205"/>
|
||
<field name="credit_note_account" ref="do_account_210205"/>
|
||
<field name="legal_notice">Art. 296-A CT Ley 11-92 — Mínimo ISR 1% activos totales, anual (IR-2)</field>
|
||
<field name="tax_kind">others</field>
|
||
</record>
|
||
|
||
<!-- ITI: aplica al comprador en transferencias de bienes inmuebles.
|
||
Base: valor de mercado o valor catastral, el mayor de los dos. -->
|
||
<record id="do_tax_iti_3" 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"/>
|
||
<field name="account" ref="do_account_root"/>
|
||
<field name="invoice_account" ref="do_account_210210"/>
|
||
<field name="credit_note_account" ref="do_account_210210"/>
|
||
<field name="legal_notice">Art. 11 Ley 288-04; Arts. 27 ss. Ley 18-88 — ITI 3% valor inmueble</field>
|
||
<field name="tax_kind">others</field>
|
||
</record>
|
||
</data>
|
||
</tryton>
|