refactor: tax withholding category against customer
This commit is contained in:
Saqib Ansari
parent
5ba2f58355
commit
6f718a31f0
@ -12,37 +12,54 @@ from erpnext.accounts.utils import get_fiscal_year
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class TaxWithholdingCategory(Document):
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pass
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def get_party_tax_withholding_details(ref_doc, tax_withholding_category=None):
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def get_party_details(ref_doc):
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party_type, party = '', ''
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if ref_doc.doctype == 'Sales Invoice':
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party_type = 'Customer'
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party = ref_doc.customer
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else:
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party_type = 'Supplier'
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party = ref_doc.supplier
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return party_type, party
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def get_party_tax_withholding_details(ref_doc, tax_withholding_category=None):
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pan_no = ''
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suppliers = []
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parties = []
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party_type, party = get_party_details(ref_doc)
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if not tax_withholding_category:
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tax_withholding_category, pan_no = frappe.db.get_value('Supplier', ref_doc.supplier, ['tax_withholding_category', 'pan'])
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tax_withholding_category, pan_no = frappe.db.get_value(party_type, party, ['tax_withholding_category', 'pan'])
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if not tax_withholding_category:
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return
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# if tax_withholding_category passed as an argument but not pan_no
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if not pan_no:
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pan_no = frappe.db.get_value('Supplier', ref_doc.supplier, 'pan')
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pan_no = frappe.db.get_value(party_type, party, 'pan')
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# Get others suppliers with the same PAN No
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if pan_no:
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suppliers = [d.name for d in frappe.get_all('Supplier', fields=['name'], filters={'pan': pan_no})]
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parties = frappe.get_all(party_type, filters={ 'pan': pan_no }, pluck='name')
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if not suppliers:
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suppliers.append(ref_doc.supplier)
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if not parties:
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parties.append(party)
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fiscal_year = get_fiscal_year(ref_doc.posting_date, company=ref_doc.company)
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tax_details = get_tax_withholding_details(tax_withholding_category, fiscal_year[0], ref_doc.company)
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fy = get_fiscal_year(ref_doc.posting_date, company=ref_doc.company)
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tax_details = get_tax_withholding_details(tax_withholding_category, fy[0], ref_doc.company)
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if not tax_details:
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frappe.throw(_('Please set associated account in Tax Withholding Category {0} against Company {1}')
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.format(tax_withholding_category, ref_doc.company))
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tds_amount = get_tds_amount(suppliers, ref_doc.net_total, ref_doc.company,
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tax_details, fy, ref_doc.posting_date, pan_no)
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tax_amount = get_tax_amount(
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party_type, parties,
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ref_doc, tax_details,
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fiscal_year, pan_no
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)
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tax_row = get_tax_row(tax_details, tds_amount)
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tax_row = get_tax_row(tax_details, tax_amount)
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return tax_row
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@ -69,147 +86,162 @@ def get_tax_withholding_rates(tax_withholding, fiscal_year):
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frappe.throw(_("No Tax Withholding data found for the current Fiscal Year."))
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def get_tax_row(tax_details, tds_amount):
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def get_tax_row(tax_details, tax_amount):
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return {
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"category": "Total",
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"add_deduct_tax": "Deduct",
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"charge_type": "Actual",
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"account_head": tax_details.account_head,
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"description": tax_details.description,
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"tax_amount": tds_amount
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"tax_amount": tax_amount
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}
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def get_tds_amount(suppliers, net_total, company, tax_details, fiscal_year_details, posting_date, pan_no=None):
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fiscal_year, year_start_date, year_end_date = fiscal_year_details
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tds_amount = 0
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tds_deducted = 0
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def _get_tds(amount, rate):
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if amount <= 0:
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return 0
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return amount * rate / 100
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ldc_name = frappe.db.get_value('Lower Deduction Certificate',
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{
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'pan_no': pan_no,
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'fiscal_year': fiscal_year
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}, 'name')
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ldc = ''
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def get_lower_deduction_certificate(fiscal_year, pan_no):
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ldc_name = frappe.db.get_value('Lower Deduction Certificate', { 'pan_no': pan_no, 'fiscal_year': fiscal_year }, 'name')
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if ldc_name:
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ldc = frappe.get_doc('Lower Deduction Certificate', ldc_name)
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return frappe.get_doc('Lower Deduction Certificate', ldc_name)
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entries = frappe.db.sql("""
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select voucher_no, credit
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from `tabGL Entry`
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where company = %s and
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party in %s and fiscal_year=%s and credit > 0
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and is_opening = 'No'
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""", (company, tuple(suppliers), fiscal_year), as_dict=1)
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def get_tax_amount(party_type, parties, ref_doc, tax_details, fiscal_year_details, pan_no=None):
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fiscal_year = fiscal_year_details[0]
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vouchers = [d.voucher_no for d in entries]
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advance_vouchers = get_advance_vouchers(suppliers, fiscal_year=fiscal_year, company=company)
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vouchers = get_invoice_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type) or [""]
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advance_vouchers = get_advance_vouchers(parties, fiscal_year, ref_doc.company, party_type=party_type)
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tax_vouchers = vouchers + advance_vouchers
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tds_vouchers = vouchers + advance_vouchers
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tax_deducted = 0
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dr_or_cr = 'credit' if party_type == 'Supplier' else 'debit'
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if tax_vouchers:
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filters = {
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dr_or_cr: ['>', 0],
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'account': tax_details.account_head,
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'fiscal_year': fiscal_year,
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'voucher_no': ['in', tax_vouchers],
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'is_cancelled': 0
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}
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field = "sum({})".format(dr_or_cr)
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if tds_vouchers:
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tds_deducted = frappe.db.sql("""
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SELECT sum(credit) FROM `tabGL Entry`
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WHERE
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account=%s and fiscal_year=%s and credit > 0
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and voucher_no in ({0})""". format(','.join(['%s'] * len(tds_vouchers))),
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((tax_details.account_head, fiscal_year) + tuple(tds_vouchers)))
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tax_deducted = frappe.db.get_value('GL Entry', filters, field) or 0.0
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tds_deducted = tds_deducted[0][0] if tds_deducted and tds_deducted[0][0] else 0
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tax_amount = 0
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if party_type == 'Supplier':
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net_total = ref_doc.net_total
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posting_date = ref_doc.posting_date
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ldc = get_lower_deduction_certificate(fiscal_year, pan_no)
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if tds_deducted:
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if ldc:
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limit_consumed = frappe.db.get_value('Purchase Invoice',
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{
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'supplier': ('in', suppliers),
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'apply_tds': 1,
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'docstatus': 1
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}, 'sum(net_total)')
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if ldc and is_valid_certificate(ldc.valid_from, ldc.valid_upto, posting_date, limit_consumed, net_total,
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ldc.certificate_limit):
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tds_amount = get_ltds_amount(net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details)
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else:
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tds_amount = _get_tds(net_total, tax_details.rate)
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else:
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supplier_credit_amount = frappe.get_all('Purchase Invoice',
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fields = ['sum(net_total)'],
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filters = {'name': ('in', vouchers), 'docstatus': 1, "apply_tds": 1}, as_list=1)
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supplier_credit_amount = (supplier_credit_amount[0][0]
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if supplier_credit_amount and supplier_credit_amount[0][0] else 0)
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jv_supplier_credit_amt = frappe.get_all('Journal Entry Account',
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fields = ['sum(credit_in_account_currency)'],
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filters = {
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'parent': ('in', vouchers), 'docstatus': 1,
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'party': ('in', suppliers),
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'reference_type': ('not in', ['Purchase Invoice'])
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}, as_list=1)
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supplier_credit_amount += (jv_supplier_credit_amt[0][0]
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if jv_supplier_credit_amt and jv_supplier_credit_amt[0][0] else 0)
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supplier_credit_amount += net_total
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debit_note_amount = get_debit_note_amount(suppliers, year_start_date, year_end_date)
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supplier_credit_amount -= debit_note_amount
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if ((tax_details.get('threshold', 0) and supplier_credit_amount >= tax_details.threshold)
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or (tax_details.get('cumulative_threshold', 0) and supplier_credit_amount >= tax_details.cumulative_threshold)):
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if ldc and is_valid_certificate(ldc.valid_from, ldc.valid_upto, posting_date, tds_deducted, net_total,
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ldc.certificate_limit):
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tds_amount = get_ltds_amount(supplier_credit_amount, 0, ldc.certificate_limit, ldc.rate,
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tax_details)
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if tax_deducted:
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if ldc:
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tax_amount = get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total)
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else:
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tds_amount = _get_tds(supplier_credit_amount, tax_details.rate)
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tax_amount = net_total * tax_details.rate / 100 if net_total > 0 else 0
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else:
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tax_amount = get_tds_amount(
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ldc, parties, ref_doc, tax_details,
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fiscal_year_details, vouchers
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)
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return tax_amount
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def get_invoice_vouchers(parties, fiscal_year, company, party_type='Supplier'):
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dr_or_cr = 'credit' if party_type == 'Supplier' else 'debit'
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filters = {
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dr_or_cr: ['>', 0],
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'company': company,
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'party_type': party_type,
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'party': ['in', parties],
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'fiscal_year': fiscal_year,
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'is_opening': 'No',
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'is_cancelled': 0
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}
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return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck="voucher_no")
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def get_advance_vouchers(parties, fiscal_year=None, company=None, from_date=None, to_date=None, party_type='Supplier'):
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# for advance vouchers, debit and credit is reversed
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dr_or_cr = 'debit' if party_type == 'Supplier' else 'credit'
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filters = {
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dr_or_cr: ['>', 0],
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'party_type': party_type,
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'party': ['in', parties],
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'is_opening': 'No',
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'is_cancelled': 0
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}
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if fiscal_year:
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filters['fiscal_year'] = fiscal_year
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if company:
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filters['company'] = company
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if from_date and to_date:
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filters['posting_date'] = ['between', (from_date, to_date)]
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return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck='voucher_no')
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def get_tds_amount(ldc, parties, ref_doc, tax_details, fiscal_year_details, vouchers):
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tds_amount = 0
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supp_credit_amt = frappe.db.get_value('Purchase Invoice', {
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'name': ('in', vouchers), 'docstatus': 1, 'apply_tds': 1
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}, 'sum(net_total)') or 0.0
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supp_jv_credit_amt = frappe.db.get_value('Journal Entry Account', {
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'parent': ('in', vouchers), 'docstatus': 1,
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'party': ('in', parties), 'reference_type': ('!=', 'Purchase Invoice')
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}, 'sum(credit_in_account_currency)') or 0.0
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supp_credit_amt += supp_jv_credit_amt
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supp_credit_amt += ref_doc.net_total
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debit_note_amount = get_debit_note_amount(parties, fiscal_year_details, ref_doc.company)
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supp_credit_amt -= debit_note_amount
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threshold = tax_details.get('threshold', 0)
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cumulative_threshold = tax_details.get('cumulative_threshold', 0)
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if ((threshold and supp_credit_amt >= threshold) or (cumulative_threshold and supp_credit_amt >= cumulative_threshold)):
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if ldc and is_valid_certificate(
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ldc.valid_from, ldc.valid_upto,
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ref_doc.posting_date, tax_deducted,
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net_total, ldc.certificate_limit
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):
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tds_amount = get_ltds_amount(supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details)
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else:
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tds_amount = supp_credit_amt * tax_details.rate / 100 if supp_credit_amt > 0 else 0
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return tds_amount
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def get_advance_vouchers(suppliers, fiscal_year=None, company=None, from_date=None, to_date=None):
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condition = "fiscal_year=%s" % fiscal_year
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def get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total):
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tds_amount = 0
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limit_consumed = frappe.db.get_value('Purchase Invoice', {
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'supplier': ('in', parties),
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'apply_tds': 1,
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'docstatus': 1
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}, 'sum(net_total)')
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if is_valid_certificate(
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ldc.valid_from, ldc.valid_upto,
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posting_date, limit_consumed,
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net_total, ldc.certificate_limit
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):
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tds_amount = get_ltds_amount(net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details)
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return tds_amount
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def get_debit_note_amount(suppliers, fiscal_year_details, company=None):
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_, year_start_date, year_end_date = fiscal_year_details
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filters = {
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'supplier': ['in', suppliers],
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'is_return': 1,
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'docstatus': 1,
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'posting_date': ['between', (year_start_date, year_end_date)]
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}
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fields = ['abs(sum(net_total)) as net_total']
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if company:
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condition += "and company =%s" % (company)
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if from_date and to_date:
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condition += "and posting_date between %s and %s" % (from_date, to_date)
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filters['company'] = company
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## Appending the same supplier again if length of suppliers list is 1
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## since tuple of single element list contains None, For example ('Test Supplier 1', )
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## and the below query fails
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if len(suppliers) == 1:
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suppliers.append(suppliers[0])
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return frappe.db.sql_list("""
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select distinct voucher_no
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from `tabGL Entry`
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where party in %s and %s and debit > 0
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and is_opening = 'No'
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""", (tuple(suppliers), condition)) or []
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def get_debit_note_amount(suppliers, year_start_date, year_end_date, company=None):
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condition = "and 1=1"
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if company:
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condition = " and company=%s " % company
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if len(suppliers) == 1:
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suppliers.append(suppliers[0])
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return flt(frappe.db.sql("""
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select abs(sum(net_total))
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from `tabPurchase Invoice`
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where supplier in %s and is_return=1 and docstatus=1
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and posting_date between %s and %s %s
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""", (tuple(suppliers), year_start_date, year_end_date, condition)))
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return frappe.get_all('Purchase Invoice', filters, fields)[0].get('net_total') or 0.0
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def get_ltds_amount(current_amount, deducted_amount, certificate_limit, rate, tax_details):
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if current_amount < (certificate_limit - deducted_amount):
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@ -227,4 +259,4 @@ def is_valid_certificate(valid_from, valid_upto, posting_date, deducted_amount,
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certificate_limit > deducted_amount):
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valid = True
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return valid
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return valid
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@ -18,6 +18,17 @@ class TestTaxWithholdingCategory(unittest.TestCase):
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create_records()
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create_tax_with_holding_category()
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def tearDown(self):
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frappe.db.sql('delete from `tabPurchase Invoice` where supplier = "Test TDS Supplier"')
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frappe.db.sql('delete from `tabPurchase Invoice` where supplier = "Test TDS Supplier1"')
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frappe.db.sql('delete from `tabPurchase Invoice` where supplier = "Test TDS Supplier2"')
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frappe.db.sql('delete from `tabPurchase Invoice` where supplier = "Test TDS Supplier ABC"')
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frappe.db.sql('delete from `tabGL Entry` where party = "Test TDS Supplier"')
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frappe.db.sql('delete from `tabGL Entry` where party = "Test TDS Supplier1"')
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frappe.db.sql('delete from `tabGL Entry` where party = "Test TDS Supplier2"')
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frappe.db.sql('delete from `tabGL Entry` where party = "Test TDS Supplier ABC"')
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def test_cumulative_threshold_tds(self):
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frappe.db.set_value("Supplier", "Test TDS Supplier", "tax_withholding_category", "Cumulative Threshold TDS")
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invoices = []
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