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feat: Allow tax withholding category selection at invoice level (#20870)

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* feat: Allow tax withholding category selection at invoice level

* fix: Linitng fixes

* feat: TDS calculation using common PAN

* fix: Add provision to deduct Lower TDS in purchase invoice

* fix: Consider only ref docs company while computing TDS

* fix: Default permission fixes

* fix: Add validation for dates in fiscal year

* fix: Undefined variable
This commit is contained in:
Deepesh Garg 2020-04-26 20:08:52 +05:30 committed by GitHub
parent 5d5454ef1f
commit d78cf97250
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GPG Key ID: 4AEE18F83AFDEB23
13 changed files with 334 additions and 31 deletions
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15
erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
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@ -261,12 +261,25 @@ erpnext.accounts.PurchaseInvoice = erpnext.buying.BuyingController.extend({
price_list: this.frm.doc.buying_price_list
}, function() {
me.apply_pricing_rule();
me.frm.doc.apply_tds = me.frm.supplier_tds ? 1 : 0;
me.frm.doc.tax_withholding_category = me.frm.supplier_tds;
me.frm.set_df_property("apply_tds", "read_only", me.frm.supplier_tds ? 0 : 1);
me.frm.set_df_property("tax_withholding_category", "hidden", me.frm.supplier_tds ? 0 : 1);
})
},
apply_tds: function(frm) {
var me = this;
if (!me.frm.doc.apply_tds) {
me.frm.set_value("tax_withholding_category", '');
me.frm.set_df_property("tax_withholding_category", "hidden", 1);
} else {
me.frm.set_value("tax_withholding_category", me.frm.supplier_tds);
me.frm.set_df_property("tax_withholding_category", "hidden", 0);
}
},
credit_to: function() {
var me = this;
if(this.frm.doc.credit_to) {

11
erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
View File

@ -13,6 +13,7 @@
"supplier_name",
"tax_id",
"due_date",
"tax_withholding_category",
"column_break1",
"company",
"posting_date",
@ -1294,13 +1295,21 @@
"fieldtype": "Check",
"label": "Is Internal Supplier",
"read_only": 1
},
{
"fieldname": "tax_withholding_category",
"fieldtype": "Link",
"hidden": 1,
"label": "Tax Withholding Category",
"options": "Tax Withholding Category",
"print_hide": 1
}
],
"icon": "fa fa-file-text",
"idx": 204,
"is_submittable": 1,
"links": [],
"modified": "2020-04-17 13:05:25.199832",
"modified": "2020-04-18 13:05:25.199832",
"modified_by": "Administrator",
"module": "Accounts",
"name": "Purchase Invoice",

2
erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
View File

@ -1002,7 +1002,7 @@ class PurchaseInvoice(BuyingController):
if not self.apply_tds:
return
tax_withholding_details = get_party_tax_withholding_details(self)
tax_withholding_details = get_party_tax_withholding_details(self, self.tax_withholding_category)
if not tax_withholding_details:
return

128
erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
View File

@ -6,23 +6,42 @@ from __future__ import unicode_literals
import frappe
from frappe import _
from frappe.model.document import Document
from frappe.utils import flt
from frappe.utils import flt, getdate
from erpnext.accounts.utils import get_fiscal_year
class TaxWithholdingCategory(Document):
pass
def get_party_tax_withholding_details(ref_doc):
tax_withholding_category = frappe.db.get_value('Supplier', ref_doc.supplier, 'tax_withholding_category')
def get_party_tax_withholding_details(ref_doc, tax_withholding_category=None):
pan_no = ''
suppliers = []
if not tax_withholding_category:
tax_withholding_category, pan_no = frappe.db.get_value('Supplier', ref_doc.supplier, ['tax_withholding_category', 'pan'])
if not tax_withholding_category:
return
if not pan_no:
pan_no = frappe.db.get_value('Supplier', ref_doc.supplier, 'pan')
# Get others suppliers with the same PAN No
if pan_no:
suppliers = [d.name for d in frappe.get_all('Supplier', fields=['name'], filters={'pan': pan_no})]
if not suppliers:
suppliers.append(ref_doc.supplier)
fy = get_fiscal_year(ref_doc.posting_date, company=ref_doc.company)
tax_details = get_tax_withholding_details(tax_withholding_category, fy[0], ref_doc.company)
if not tax_details:
frappe.throw(_('Please set associated account in Tax Withholding Category {0} against Company {1}')
.format(tax_withholding_category, ref_doc.company))
tds_amount = get_tds_amount(ref_doc, tax_details, fy)
tds_amount = get_tds_amount(suppliers, ref_doc.net_total, ref_doc.company,
tax_details, fy, ref_doc.posting_date, pan_no)
tax_row = get_tax_row(tax_details, tds_amount)
return tax_row
@ -51,6 +70,7 @@ def get_tax_withholding_rates(tax_withholding, fiscal_year):
frappe.throw(_("No Tax Withholding data found for the current Fiscal Year."))
def get_tax_row(tax_details, tds_amount):
return {
"category": "Total",
"add_deduct_tax": "Deduct",
@ -60,25 +80,36 @@ def get_tax_row(tax_details, tds_amount):
"tax_amount": tds_amount
}
def get_tds_amount(ref_doc, tax_details, fiscal_year_details):
def get_tds_amount(suppliers, net_total, company, tax_details, fiscal_year_details, posting_date, pan_no=None):
fiscal_year, year_start_date, year_end_date = fiscal_year_details
tds_amount = 0
tds_deducted = 0
def _get_tds(amount):
def _get_tds(amount, rate):
if amount <= 0:
return 0
return amount * tax_details.rate / 100
return amount * rate / 100
ldc_name = frappe.db.get_value('Lower Deduction Certificate',
{
'pan_no': pan_no,
'fiscal_year': fiscal_year
}, 'name')
ldc = ''
if ldc_name:
ldc = frappe.get_doc('Lower Deduction Certificate', ldc_name)
entries = frappe.db.sql("""
select voucher_no, credit
from `tabGL Entry`
where party=%s and fiscal_year=%s and credit > 0
""", (ref_doc.supplier, fiscal_year), as_dict=1)
where company = %s and
party in %s and fiscal_year=%s and credit > 0
""", (company, tuple(suppliers), fiscal_year), as_dict=1)
vouchers = [d.voucher_no for d in entries]
advance_vouchers = get_advance_vouchers(ref_doc.supplier, fiscal_year)
advance_vouchers = get_advance_vouchers(suppliers, fiscal_year=fiscal_year, company=company)
tds_vouchers = vouchers + advance_vouchers
@ -93,7 +124,20 @@ def get_tds_amount(ref_doc, tax_details, fiscal_year_details):
tds_deducted = tds_deducted[0][0] if tds_deducted and tds_deducted[0][0] else 0
if tds_deducted:
tds_amount = _get_tds(ref_doc.net_total)
if ldc:
limit_consumed = frappe.db.get_value('Purchase Invoice',
{
'supplier': ('in', suppliers),
'apply_tds': 1,
'docstatus': 1
}, 'sum(net_total)')
if ldc and is_valid_certificate(ldc.valid_from, ldc.valid_upto, posting_date, limit_consumed, net_total,
ldc.certificate_limit):
tds_amount = get_ltds_amount(net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details)
else:
tds_amount = _get_tds(net_total, tax_details.rate)
else:
supplier_credit_amount = frappe.get_all('Purchase Invoice Item',
fields = ['sum(net_amount)'],
@ -106,43 +150,79 @@ def get_tds_amount(ref_doc, tax_details, fiscal_year_details):
fields = ['sum(credit_in_account_currency)'],
filters = {
'parent': ('in', vouchers), 'docstatus': 1,
'party': ref_doc.supplier,
'party': ('in', suppliers),
'reference_type': ('not in', ['Purchase Invoice'])
}, as_list=1)
supplier_credit_amount += (jv_supplier_credit_amt[0][0]
if jv_supplier_credit_amt and jv_supplier_credit_amt[0][0] else 0)
supplier_credit_amount += ref_doc.net_total
supplier_credit_amount += net_total
debit_note_amount = get_debit_note_amount(ref_doc.supplier, year_start_date, year_end_date)
debit_note_amount = get_debit_note_amount(suppliers, year_start_date, year_end_date)
supplier_credit_amount -= debit_note_amount
if ((tax_details.get('threshold', 0) and supplier_credit_amount >= tax_details.threshold)
or (tax_details.get('cumulative_threshold', 0) and supplier_credit_amount >= tax_details.cumulative_threshold)):
tds_amount = _get_tds(supplier_credit_amount)
if ldc and is_valid_certificate(ldc.valid_from, ldc.valid_upto, posting_date, tds_deducted, net_total,
ldc.certificate_limit):
tds_amount = get_ltds_amount(supplier_credit_amount, 0, ldc.certificate_limit, ldc.rate,
tax_details)
else:
tds_amount = _get_tds(supplier_credit_amount, tax_details.rate)
return tds_amount
def get_advance_vouchers(supplier, fiscal_year=None, company=None, from_date=None, to_date=None):
def get_advance_vouchers(suppliers, fiscal_year=None, company=None, from_date=None, to_date=None):
condition = "fiscal_year=%s" % fiscal_year
if company:
condition += "and company =%s" % (company)
if from_date and to_date:
condition = "company=%s and posting_date between %s and %s" % (company, from_date, to_date)
condition += "and posting_date between %s and %s" % (company, from_date, to_date)
## Appending the same supplier again if length of suppliers list is 1
## since tuple of single element list contains None, For example ('Test Supplier 1', )
## and the below query fails
if len(suppliers) == 1:
suppliers.append(suppliers[0])
return frappe.db.sql_list("""
select distinct voucher_no
from `tabGL Entry`
where party=%s and %s and debit > 0
""", (supplier, condition)) or []
where party in %s and %s and debit > 0
""", (tuple(suppliers), condition)) or []
def get_debit_note_amount(supplier, year_start_date, year_end_date, company=None):
condition = ""
def get_debit_note_amount(suppliers, year_start_date, year_end_date, company=None):
condition = "and 1=1"
if company:
condition = " and company=%s " % company
if len(suppliers) == 1:
suppliers.append(suppliers[0])
return flt(frappe.db.sql("""
select abs(sum(net_total))
from `tabPurchase Invoice`
where supplier=%s %s and is_return=1 and docstatus=1
and posting_date between %s and %s
""", (supplier, condition, year_start_date, year_end_date)))
where supplier in %s and is_return=1 and docstatus=1
and posting_date between %s and %s %s
""", (tuple(suppliers), year_start_date, year_end_date, condition)))
def get_ltds_amount(current_amount, deducted_amount, certificate_limit, rate, tax_details):
if current_amount < (certificate_limit - deducted_amount):
return current_amount * rate/100
else:
ltds_amount = (certificate_limit - deducted_amount)
tds_amount = current_amount - ltds_amount
return ltds_amount * rate/100 + tds_amount * tax_details.rate/100
def is_valid_certificate(valid_from, valid_upto, posting_date, deducted_amount, current_amount, certificate_limit):
valid = False
if ((getdate(valid_from) <= getdate(posting_date) <= getdate(valid_upto)) and
certificate_limit > deducted_amount):
valid = True
return valid

11
erpnext/accounts/report/tds_computation_summary/tds_computation_summary.py
View File

@ -44,9 +44,14 @@ def get_result(filters):
out = []
for supplier in filters.supplier:
tds = frappe.get_doc("Tax Withholding Category", supplier.tax_withholding_category)
rate = [d.tax_withholding_rate for d in tds.rates if d.fiscal_year == filters.fiscal_year][0]
rate = [d.tax_withholding_rate for d in tds.rates if d.fiscal_year == filters.fiscal_year]
if rate:
rate = rate[0]
try:
account = [d.account for d in tds.accounts if d.company == filters.company][0]
except IndexError:
account = []
total_invoiced_amount, tds_deducted = get_invoice_and_tds_amount(supplier.name, account,
@ -76,7 +81,7 @@ def get_invoice_and_tds_amount(supplier, account, company, from_date, to_date):
supplier_credit_amount = flt(sum([d.credit for d in entries]))
vouchers = [d.voucher_no for d in entries]
vouchers += get_advance_vouchers(supplier, company=company,
vouchers += get_advance_vouchers([supplier], company=company,
from_date=from_date, to_date=to_date)
tds_deducted = 0
@ -89,7 +94,7 @@ def get_invoice_and_tds_amount(supplier, account, company, from_date, to_date):
""".format(', '.join(["'%s'" % d for d in vouchers])),
(account, from_date, to_date, company))[0][0])
debit_note_amount = get_debit_note_amount(supplier, from_date, to_date, company=company)
debit_note_amount = get_debit_note_amount([supplier], from_date, to_date, company=company)
total_invoiced_amount = supplier_credit_amount + tds_deducted - debit_note_amount

1
erpnext/patches.txt
View File

@ -661,6 +661,7 @@ erpnext.patches.v12_0.set_job_offer_applicant_email
erpnext.patches.v12_0.create_irs_1099_field_united_states
erpnext.patches.v12_0.move_bank_account_swift_number_to_bank
erpnext.patches.v12_0.rename_bank_reconciliation_fields # 2020-01-22
erpnext.patches.v12_0.add_permission_in_lower_deduction
erpnext.patches.v12_0.set_received_qty_in_material_request_as_per_stock_uom
erpnext.patches.v12_0.rename_account_type_doctype
erpnext.patches.v12_0.recalculate_requested_qty_in_bin

13
erpnext/patches/v12_0/add_permission_in_lower_deduction.py Normal file
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@ -0,0 +1,13 @@
import frappe
from frappe.permissions import add_permission, update_permission_property
def execute():
company = frappe.get_all('Company', filters = {'country': 'India'})
if not company:
return
frappe.reload_doc('regional', 'doctype', 'Lower Deduction Certificate')
add_permission('Lower Deduction Certificate', 'Accounts Manager', 0)
update_permission_property('Lower Deduction Certificate', 'Accounts Manager', 0, 'write', 1)
update_permission_property('Lower Deduction Certificate', 'Accounts Manager', 0, 'create', 1)

0
erpnext/regional/doctype/lower_deduction_certificate/__init__.py Normal file
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8
erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.js Normal file
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@ -0,0 +1,8 @@
// Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors
// For license information, please see license.txt
frappe.ui.form.on('Lower Deduction Certificate', {
// refresh: function(frm) {
// }
});

138
erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.json Normal file
View File

@ -0,0 +1,138 @@
{
"actions": [],
"autoname": "field:certificate_no",
"creation": "2020-03-10 23:12:10.072631",
"doctype": "DocType",
"editable_grid": 1,
"engine": "InnoDB",
"field_order": [
"certificate_details_section",
"section_code",
"fiscal_year",
"column_break_3",
"certificate_no",
"section_break_3",
"supplier",
"column_break_7",
"pan_no",
"validity_details_section",
"valid_from",
"column_break_10",
"valid_upto",
"section_break_9",
"rate",
"column_break_14",
"certificate_limit"
],
"fields": [
{
"fieldname": "certificate_no",
"fieldtype": "Data",
"in_list_view": 1,
"label": "Certificate No",
"reqd": 1,
"unique": 1
},
{
"fieldname": "section_code",
"fieldtype": "Select",
"label": "Section Code",
"options": "192\n193\n194\n194A\n194C\n194D\n194H\n194I\n194J\n194LA\n194LBB\n194LBC\n195",
"reqd": 1
},
{
"fieldname": "section_break_3",
"fieldtype": "Section Break",
"label": "Deductee Details"
},
{
"fieldname": "supplier",
"fieldtype": "Link",
"in_list_view": 1,
"label": "Supplier",
"options": "Supplier",
"reqd": 1
},
{
"fetch_from": "supplier.pan",
"fetch_if_empty": 1,
"fieldname": "pan_no",
"fieldtype": "Data",
"in_list_view": 1,
"label": "PAN No",
"reqd": 1
},
{
"fieldname": "validity_details_section",
"fieldtype": "Section Break",
"label": "Validity Details"
},
{
"fieldname": "valid_upto",
"fieldtype": "Date",
"label": "Valid Upto",
"reqd": 1
},
{
"fieldname": "section_break_9",
"fieldtype": "Section Break"
},
{
"fieldname": "rate",
"fieldtype": "Percent",
"label": "Rate Of TDS As Per Certificate",
"reqd": 1
},
{
"fieldname": "certificate_limit",
"fieldtype": "Currency",
"label": "Certificate Limit",
"reqd": 1
},
{
"fieldname": "certificate_details_section",
"fieldtype": "Section Break",
"label": "Certificate Details"
},
{
"fieldname": "column_break_3",
"fieldtype": "Column Break"
},
{
"fieldname": "column_break_10",
"fieldtype": "Column Break"
},
{
"fieldname": "column_break_14",
"fieldtype": "Column Break"
},
{
"fieldname": "column_break_7",
"fieldtype": "Column Break"
},
{
"fieldname": "valid_from",
"fieldtype": "Date",
"in_list_view": 1,
"label": "Valid From",
"reqd": 1
},
{
"fieldname": "fiscal_year",
"fieldtype": "Link",
"label": "Fiscal Year",
"options": "Fiscal Year",
"reqd": 1
}
],
"links": [],
"modified": "2020-04-23 23:04:41.203721",
"modified_by": "Administrator",
"module": "Regional",
"name": "Lower Deduction Certificate",
"owner": "Administrator",
"permissions": [],
"sort_field": "modified",
"sort_order": "DESC",
"track_changes": 1
}

26
erpnext/regional/doctype/lower_deduction_certificate/lower_deduction_certificate.py Normal file
View File

@ -0,0 +1,26 @@
# -*- coding: utf-8 -*-
# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors
# For license information, please see license.txt
from __future__ import unicode_literals
import frappe
from frappe import _
from frappe.utils import getdate
from frappe.model.document import Document
from erpnext.accounts.utils import get_fiscal_year
class LowerDeductionCertificate(Document):
def validate(self):
if getdate(self.valid_upto) < getdate(self.valid_from):
frappe.throw(_("Valid Upto date cannot be before Valid From date"))
fiscal_year = get_fiscal_year(fiscal_year=self.fiscal_year, as_dict=True)
if not (fiscal_year.year_start_date <= getdate(self.valid_from) \
<= fiscal_year.year_end_date):
frappe.throw(_("Valid From date not in Fiscal Year {0}").format(frappe.bold(self.fiscal_year)))
if not (fiscal_year.year_start_date <= getdate(self.valid_upto) \
<= fiscal_year.year_end_date):
frappe.throw(_("Valid Upto date not in Fiscal Year {0}").format(frappe.bold(self.fiscal_year)))

10
erpnext/regional/doctype/lower_deduction_certificate/test_lower_deduction_certificate.py Normal file
View File

@ -0,0 +1,10 @@
# -*- coding: utf-8 -*-
# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and Contributors
# See license.txt
from __future__ import unicode_literals
# import frappe
import unittest
class TestLowerDeductionCertificate(unittest.TestCase):
pass

2
erpnext/regional/india/setup.py
View File

@ -61,7 +61,7 @@ def add_custom_roles_for_reports():
)).insert()
def add_permissions():
for doctype in ('GST HSN Code', 'GST Settings', 'GSTR 3B Report'):
for doctype in ('GST HSN Code', 'GST Settings', 'GSTR 3B Report', 'Lower Deduction Certificate'):
add_permission(doctype, 'All', 0)
for role in ('Accounts Manager', 'Accounts User', 'System Manager'):
add_permission(doctype, role, 0)