From a3c89dbc10a7db52194970cfab1a2c9b724f7ad1 Mon Sep 17 00:00:00 2001 From: Deepesh Garg Date: Sun, 22 Jan 2023 23:31:19 +0530 Subject: [PATCH] fix: TDS deduction in payment entry (#33747) * fix: TDS deduction in payment entry --- .../tax_withholding_category.py | 30 +- .../test_tax_withholding_category.py | 298 ++++++++++-------- 2 files changed, 201 insertions(+), 127 deletions(-) diff --git a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py index 1bce43fd31..2c829b258b 100644 --- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py +++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py @@ -410,12 +410,26 @@ def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers): tds_amount = 0 invoice_filters = {"name": ("in", vouchers), "docstatus": 1, "apply_tds": 1} + ## for TDS to be deducted on advances + payment_entry_filters = { + "party_type": "Supplier", + "party": ("in", parties), + "docstatus": 1, + "apply_tax_withholding_amount": 1, + "unallocated_amount": (">", 0), + "posting_date": ["between", (tax_details.from_date, tax_details.to_date)], + "tax_withholding_category": tax_details.get("tax_withholding_category"), + } + field = "sum(tax_withholding_net_total)" if cint(tax_details.consider_party_ledger_amount): invoice_filters.pop("apply_tds", None) field = "sum(grand_total)" + payment_entry_filters.pop("apply_tax_withholding_amount", None) + payment_entry_filters.pop("tax_withholding_category", None) + supp_credit_amt = frappe.db.get_value("Purchase Invoice", invoice_filters, field) or 0.0 supp_jv_credit_amt = ( @@ -427,14 +441,28 @@ def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers): "party": ("in", parties), "reference_type": ("!=", "Purchase Invoice"), }, - "sum(credit_in_account_currency)", + "sum(credit_in_account_currency - debit_in_account_currency)", ) or 0.0 ) + # Get Amount via payment entry + payment_entry_amounts = frappe.db.get_all( + "Payment Entry", + filters=payment_entry_filters, + fields=["sum(unallocated_amount) as amount", "payment_type"], + group_by="payment_type", + ) + supp_credit_amt += supp_jv_credit_amt supp_credit_amt += inv.tax_withholding_net_total + for type in payment_entry_amounts: + if type.payment_type == "Pay": + supp_credit_amt += type.amount + else: + supp_credit_amt -= type.amount + threshold = tax_details.get("threshold", 0) cumulative_threshold = tax_details.get("cumulative_threshold", 0) diff --git a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py index 23caac047a..1e86cf5d2e 100644 --- a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py +++ b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py @@ -16,7 +16,7 @@ class TestTaxWithholdingCategory(unittest.TestCase): def setUpClass(self): # create relevant supplier, etc create_records() - create_tax_with_holding_category() + create_tax_withholding_category_records() def tearDown(self): cancel_invoices() @@ -38,7 +38,7 @@ class TestTaxWithholdingCategory(unittest.TestCase): pi = create_purchase_invoice(supplier="Test TDS Supplier") pi.submit() - # assert equal tax deduction on total invoice amount uptil now + # assert equal tax deduction on total invoice amount until now self.assertEqual(pi.taxes_and_charges_deducted, 3000) self.assertEqual(pi.grand_total, 7000) invoices.append(pi) @@ -47,7 +47,7 @@ class TestTaxWithholdingCategory(unittest.TestCase): pi = create_purchase_invoice(supplier="Test TDS Supplier", rate=5000) pi.submit() - # assert equal tax deduction on total invoice amount uptil now + # assert equal tax deduction on total invoice amount until now self.assertEqual(pi.taxes_and_charges_deducted, 500) invoices.append(pi) @@ -130,7 +130,7 @@ class TestTaxWithholdingCategory(unittest.TestCase): invoices.append(si) # create another invoice whose total when added to previously created invoice, - # surpasses cumulative threshhold + # surpasses cumulative threshold si = create_sales_invoice(customer="Test TCS Customer", rate=12000) si.submit() @@ -329,6 +329,38 @@ class TestTaxWithholdingCategory(unittest.TestCase): for d in reversed(invoices): d.cancel() + def test_tax_withholding_via_payment_entry_for_advances(self): + frappe.db.set_value( + "Supplier", "Test TDS Supplier7", "tax_withholding_category", "Advance TDS Category" + ) + + # create payment entry + pe1 = create_payment_entry( + payment_type="Pay", party_type="Supplier", party="Test TDS Supplier7", paid_amount=4000 + ) + pe1.submit() + + self.assertFalse(pe1.get("taxes")) + + pe2 = create_payment_entry( + payment_type="Pay", party_type="Supplier", party="Test TDS Supplier7", paid_amount=4000 + ) + pe2.submit() + + self.assertFalse(pe2.get("taxes")) + + pe3 = create_payment_entry( + payment_type="Pay", party_type="Supplier", party="Test TDS Supplier7", paid_amount=4000 + ) + pe3.apply_tax_withholding_amount = 1 + pe3.save() + pe3.submit() + + self.assertEquals(pe3.get("taxes")[0].tax_amount, 1200) + pe1.cancel() + pe2.cancel() + pe3.cancel() + def cancel_invoices(): purchase_invoices = frappe.get_all( @@ -450,6 +482,32 @@ def create_sales_invoice(**args): return si +def create_payment_entry(**args): + # return payment entry doc object + args = frappe._dict(args) + pe = frappe.get_doc( + { + "doctype": "Payment Entry", + "posting_date": today(), + "payment_type": args.payment_type, + "party_type": args.party_type, + "party": args.party, + "company": "_Test Company", + "paid_from": "Cash - _TC", + "paid_to": "Creditors - _TC", + "paid_amount": args.paid_amount or 10000, + "received_amount": args.paid_amount or 10000, + "reference_no": args.reference_no or "12345", + "reference_date": today(), + "paid_from_account_currency": "INR", + "paid_to_account_currency": "INR", + } + ) + + pe.save() + return pe + + def create_records(): # create a new suppliers for name in [ @@ -460,6 +518,7 @@ def create_records(): "Test TDS Supplier4", "Test TDS Supplier5", "Test TDS Supplier6", + "Test TDS Supplier7", ]: if frappe.db.exists("Supplier", name): continue @@ -530,142 +589,129 @@ def create_records(): ).insert() -def create_tax_with_holding_category(): +def create_tax_withholding_category_records(): fiscal_year = get_fiscal_year(today(), company="_Test Company") + from_date = fiscal_year[1] + to_date = fiscal_year[2] + # Cumulative threshold - if not frappe.db.exists("Tax Withholding Category", "Cumulative Threshold TDS"): - frappe.get_doc( - { - "doctype": "Tax Withholding Category", - "name": "Cumulative Threshold TDS", - "category_name": "10% TDS", - "rates": [ - { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 0, - "cumulative_threshold": 30000.00, - } - ], - "accounts": [{"company": "_Test Company", "account": "TDS - _TC"}], - } - ).insert() + create_tax_withholding_category( + category_name="Cumulative Threshold TDS", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=0, + cumulative_threshold=30000.00, + ) - if not frappe.db.exists("Tax Withholding Category", "Cumulative Threshold TCS"): - frappe.get_doc( - { - "doctype": "Tax Withholding Category", - "name": "Cumulative Threshold TCS", - "category_name": "10% TCS", - "rates": [ - { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 0, - "cumulative_threshold": 30000.00, - } - ], - "accounts": [{"company": "_Test Company", "account": "TCS - _TC"}], - } - ).insert() + # Category for TCS + create_tax_withholding_category( + category_name="Cumulative Threshold TCS", + rate=10, + from_date=from_date, + to_date=to_date, + account="TCS - _TC", + single_threshold=0, + cumulative_threshold=30000.00, + ) - # Single thresold - if not frappe.db.exists("Tax Withholding Category", "Single Threshold TDS"): - frappe.get_doc( - { - "doctype": "Tax Withholding Category", - "name": "Single Threshold TDS", - "category_name": "10% TDS", - "rates": [ - { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 20000.00, - "cumulative_threshold": 0, - } - ], - "accounts": [{"company": "_Test Company", "account": "TDS - _TC"}], - } - ).insert() + # Single threshold + create_tax_withholding_category( + category_name="Single Threshold TDS", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=20000, + cumulative_threshold=0, + ) - if not frappe.db.exists("Tax Withholding Category", "New TDS Category"): - frappe.get_doc( - { - "doctype": "Tax Withholding Category", - "name": "New TDS Category", - "category_name": "New TDS Category", - "round_off_tax_amount": 1, - "consider_party_ledger_amount": 1, - "tax_on_excess_amount": 1, - "rates": [ - { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 0, - "cumulative_threshold": 30000, - } - ], - "accounts": [{"company": "_Test Company", "account": "TDS - _TC"}], - } - ).insert() + create_tax_withholding_category( + category_name="New TDS Category", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=0, + cumulative_threshold=30000, + round_off_tax_amount=1, + consider_party_ledger_amount=1, + tax_on_excess_amount=1, + ) - if not frappe.db.exists("Tax Withholding Category", "Test Service Category"): - frappe.get_doc( - { - "doctype": "Tax Withholding Category", - "name": "Test Service Category", - "category_name": "Test Service Category", - "rates": [ - { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 2000, - "cumulative_threshold": 2000, - } - ], - "accounts": [{"company": "_Test Company", "account": "TDS - _TC"}], - } - ).insert() + create_tax_withholding_category( + category_name="Test Service Category", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=2000, + cumulative_threshold=2000, + ) - if not frappe.db.exists("Tax Withholding Category", "Test Goods Category"): - frappe.get_doc( - { - "doctype": "Tax Withholding Category", - "name": "Test Goods Category", - "category_name": "Test Goods Category", - "rates": [ - { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 2000, - "cumulative_threshold": 2000, - } - ], - "accounts": [{"company": "_Test Company", "account": "TDS - _TC"}], - } - ).insert() + create_tax_withholding_category( + category_name="Test Goods Category", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=2000, + cumulative_threshold=2000, + ) - if not frappe.db.exists("Tax Withholding Category", "Test Multi Invoice Category"): + create_tax_withholding_category( + category_name="Test Multi Invoice Category", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=5000, + cumulative_threshold=10000, + ) + + create_tax_withholding_category( + category_name="Advance TDS Category", + rate=10, + from_date=from_date, + to_date=to_date, + account="TDS - _TC", + single_threshold=5000, + cumulative_threshold=10000, + consider_party_ledger_amount=1, + ) + + +def create_tax_withholding_category( + category_name, + rate, + from_date, + to_date, + account, + single_threshold=0, + cumulative_threshold=0, + round_off_tax_amount=0, + consider_party_ledger_amount=0, + tax_on_excess_amount=0, +): + if not frappe.db.exists("Tax Withholding Category", category_name): frappe.get_doc( { "doctype": "Tax Withholding Category", - "name": "Test Multi Invoice Category", - "category_name": "Test Multi Invoice Category", + "name": category_name, + "category_name": category_name, + "round_off_tax_amount": round_off_tax_amount, + "consider_party_ledger_amount": consider_party_ledger_amount, + "tax_on_excess_amount": tax_on_excess_amount, "rates": [ { - "from_date": fiscal_year[1], - "to_date": fiscal_year[2], - "tax_withholding_rate": 10, - "single_threshold": 5000, - "cumulative_threshold": 10000, + "from_date": from_date, + "to_date": to_date, + "tax_withholding_rate": rate, + "single_threshold": single_threshold, + "cumulative_threshold": cumulative_threshold, } ], - "accounts": [{"company": "_Test Company", "account": "TDS - _TC"}], + "accounts": [{"company": "_Test Company", "account": account}], } ).insert()