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Merge pull request #59670 from aerele/investigate/pi-actual-tax-zero-total
fix(accounts): split actual tax over applicable items only
This commit is contained in:
mergify[bot]
@@ -3899,6 +3899,68 @@ class TestTaxWithholdingCategory(ERPNextTestSuite):
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self.assertEqual(entries[0].status, "Settled")
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self.assertEqual(entries[0].withholding_amount, 2000.0)
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@ERPNextTestSuite.change_settings("Buying Settings", {"allow_multiple_items": 1})
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def test_tds_on_gross_total_with_actual_tax_not_applicable_item(self):
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fiscal_year = get_fiscal_year(today(), company="_Test Company")
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create_tax_withholding_category(
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category_name="Gross Total TDS Category",
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rate=10,
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from_date=fiscal_year[1],
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to_date=fiscal_year[2],
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account="TDS - _TC",
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tax_deduction_basis="Gross Total",
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)
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vat_exempt = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": "_Test VAT Not Applicable",
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"company": "_Test Company",
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"taxes": [{"tax_type": "_Test Account VAT - _TC", "tax_rate": 0, "not_applicable": 1}],
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}
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).insert(ignore_if_duplicate=True)
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self.setup_party_with_category("Supplier", "Test TDS Supplier5", "Gross Total TDS Category")
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pi = create_purchase_invoice(supplier="Test TDS Supplier5", rate=100)
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pi.append(
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"items",
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{
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"item_code": pi.items[0].item_code,
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"qty": 1,
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"rate": 100,
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"cost_center": "Main - _TC",
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"expense_account": "Stock Received But Not Billed - _TC",
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"item_tax_template": vat_exempt.name,
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},
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)
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pi.append(
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"taxes",
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{
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"category": "Total",
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"charge_type": "Actual",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "Main - _TC",
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"tax_amount": 10,
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"description": "VAT",
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},
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)
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pi.save()
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pi.submit()
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# item 1 carries the full VAT, so taxable amount is 100 + 10 + 100
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entry = pi.tax_withholding_entries[0]
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self.assertEqual(entry.taxable_amount, 210)
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self.assertEqual(entry.withholding_amount, 21)
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self.validate_tax_deduction(pi, 21)
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tds_gl = frappe.get_all(
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"GL Entry",
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filters={"voucher_no": pi.name, "account": "TDS - _TC", "is_cancelled": 0},
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fields=["credit"],
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)
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self.assertEqual([d.credit for d in tds_gl], [21])
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self.cleanup_invoices([pi])
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def create_purchase_invoice(**args):
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# return sales invoice doc object
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@@ -496,6 +496,7 @@ class calculate_taxes_and_totals:
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if tax.charge_type == "Actual"
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]
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)
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self.set_actual_tax_distribution()
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for n, item in enumerate(self._items):
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item_tax_map = self._load_item_tax_rate(item.item_tax_rate)
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@@ -511,7 +512,7 @@ class calculate_taxes_and_totals:
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# Adjust divisional loss to the last item
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if tax.charge_type == "Actual":
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actual_tax_dict[tax.idx] -= current_tax_amount
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if n == len(self._items) - 1:
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if n == self._actual_tax_distribution[tax.idx].last_idx:
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current_tax_amount += actual_tax_dict[tax.idx]
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# accumulate tax amount into tax.tax_amount
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@@ -576,6 +577,27 @@ class calculate_taxes_and_totals:
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self.adjust_rounding_in_item_wise_tax_details()
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def set_actual_tax_distribution(self):
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# Actual taxes are split only over the items they apply to
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self._actual_tax_distribution = {}
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item_tax_maps = [self._load_item_tax_rate(item.item_tax_rate) for item in self._items]
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for tax in self.doc.taxes:
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if tax.charge_type != "Actual":
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continue
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net_total, last_idx = 0.0, None
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for n, item in enumerate(self._items):
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if self._get_tax_rate(tax, item_tax_maps[n]) != NOT_APPLICABLE_TAX:
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net_total += flt(item.net_amount)
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last_idx = n
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# no applicable item: keep the remainder on the last item as before
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if last_idx is None:
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last_idx = len(self._items) - 1
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self._actual_tax_distribution[tax.idx] = frappe._dict(net_total=net_total, last_idx=last_idx)
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def adjust_rounding_in_item_wise_tax_details(self):
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if ignore_item_wise_tax_details(self.doc):
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return
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@@ -665,7 +687,12 @@ class calculate_taxes_and_totals:
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current_net_amount = item.net_amount
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# distribute the tax amount proportionally to each item row
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actual = flt(tax.tax_amount, tax.precision("tax_amount"))
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current_tax_amount = item.net_amount * actual / self.doc.net_total if self.doc.net_total else 0.0
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distribution = self._actual_tax_distribution[tax.idx]
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if distribution.net_total:
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current_tax_amount = item.net_amount * actual / distribution.net_total
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elif item is self._items[distribution.last_idx]:
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# nothing to distribute over, allocate to the last applicable item
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current_tax_amount = actual
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elif tax.charge_type == "On Net Total":
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if tax.account_head in item_tax_map:
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@@ -1,6 +1,8 @@
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import frappe
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from frappe.utils import flt
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from erpnext.controllers.sales_and_purchase_return import make_return_doc
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from erpnext.controllers.taxes_and_totals import get_itemised_tax_breakup_data
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from erpnext.tests.utils import ERPNextTestSuite, change_settings
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@@ -534,3 +536,213 @@ class TestTaxesAndTotals(ERPNextTestSuite):
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]
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self.assertEqual(actual_values, expected_values)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_actual_tax_with_zero_net_total(self):
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self.doc.items[0].rate = 0
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self.doc.append(
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"items",
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 0,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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)
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self.doc.append(
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"taxes",
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{
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"charge_type": "Actual",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"tax_amount": 10,
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},
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)
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self.doc.save()
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self.assertEqual(self.doc.net_total, 0)
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self.assertEqual(self.doc.taxes[0].tax_amount, 10)
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self.assertEqual(self.doc.grand_total, 10)
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# the whole amount lands on the last item row
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self.assertEqual([row.taxable_amount for row in self.doc.item_wise_tax_details], [0, 0])
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self.assertEqual([row.amount for row in self.doc.item_wise_tax_details], [0, 10])
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tax_breakup = get_itemised_tax_breakup_data(self.doc)
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self.assertEqual(tax_breakup[0]["VAT"].tax_amount, 10)
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def make_doc_with_exempt_last_item(self, rates):
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template = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": "_Test VAT Not Applicable",
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"company": "_Test Company",
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"taxes": [{"tax_type": "_Test Account VAT - _TC", "tax_rate": 0, "not_applicable": 1}],
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}
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).insert(ignore_if_duplicate=True)
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self.doc.items[0].rate = rates[0]
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self.doc.append(
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"items",
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": rates[1],
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"item_tax_template": template.name,
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},
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)
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self.doc.append(
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"taxes",
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{
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"charge_type": "Actual",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"tax_amount": 10,
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},
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)
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self.doc.save()
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return self.doc
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_actual_tax_skips_not_applicable_item(self):
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doc = self.make_doc_with_exempt_last_item([100, 100])
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self.assertEqual(doc.taxes[0].tax_amount, 10)
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self.assertEqual(len(doc.item_wise_tax_details), 1)
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self.assertEqual(doc.item_wise_tax_details[0].item_row, doc.items[0].name)
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self.assertEqual(doc.item_wise_tax_details[0].amount, 10)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_actual_tax_with_zero_value_items_and_not_applicable_item(self):
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doc = self.make_doc_with_exempt_last_item([0, 0])
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self.assertEqual(doc.net_total, 0)
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self.assertEqual(doc.grand_total, 10)
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self.assertEqual(len(doc.item_wise_tax_details), 1)
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self.assertEqual(doc.item_wise_tax_details[0].item_row, doc.items[0].name)
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self.assertEqual(doc.item_wise_tax_details[0].amount, 10)
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def make_doc_with_cascading_tax(self, charge_type):
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exempt_from = {}
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for title, account in [
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("_Test Service Tax Not Applicable", "_Test Account Service Tax - _TC"),
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("_Test VAT Not Applicable", "_Test Account VAT - _TC"),
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]:
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exempt_from[account] = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": title,
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"company": "_Test Company",
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"taxes": [{"tax_type": account, "tax_rate": 0, "not_applicable": 1}],
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}
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).insert(ignore_if_duplicate=True)
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self.doc.items[0].item_tax_template = exempt_from["_Test Account Service Tax - _TC"].name
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self.doc.append(
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"items",
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 100,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"item_tax_template": exempt_from["_Test Account VAT - _TC"].name,
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},
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)
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self.doc.extend(
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"taxes",
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[
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{
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"charge_type": "Actual",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"tax_amount": 10,
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},
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{
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"charge_type": charge_type,
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"row_id": 1,
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"account_head": "_Test Account Service Tax - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "Service Tax",
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"rate": 10,
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},
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],
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)
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self.doc.disable_rounded_total = 1
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self.doc.save()
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self.doc.submit()
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return self.doc
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def get_gl_map(self, doc):
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gl_entries = frappe.get_all(
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"GL Entry",
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filters={"voucher_type": doc.doctype, "voucher_no": doc.name, "is_cancelled": 0},
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fields=["account", "debit", "credit"],
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)
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return {d.account: d.debit - d.credit for d in gl_entries}
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_actual_tax_cascading_on_previous_row_total(self):
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doc = self.make_doc_with_cascading_tax("On Previous Row Total")
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# exempt item 2 gets no VAT share, so service tax is 10% of 100
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self.assertEqual(doc.taxes[1].tax_amount, 10)
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self.assertEqual(doc.grand_total, 220)
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gl_map = self.get_gl_map(doc)
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self.assertEqual(gl_map["_Test Account VAT - _TC"], -10)
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self.assertEqual(gl_map["_Test Account Service Tax - _TC"], -10)
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self.assertEqual(gl_map[doc.debit_to], 220)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_actual_tax_cascading_on_previous_row_amount(self):
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doc = self.make_doc_with_cascading_tax("On Previous Row Amount")
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# exempt item 2 has no VAT amount to charge service tax on
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self.assertEqual(doc.taxes[1].tax_amount, 0)
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self.assertEqual(doc.grand_total, 210)
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gl_map = self.get_gl_map(doc)
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self.assertEqual(gl_map["_Test Account VAT - _TC"], -10)
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self.assertNotIn("_Test Account Service Tax - _TC", gl_map)
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self.assertEqual(gl_map[doc.debit_to], 210)
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def make_full_return(self, doc):
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return_doc = make_return_doc(doc.doctype, doc.name)
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return_doc.save()
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return_doc.submit()
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return return_doc
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_full_return_reverses_actual_tax_cascading_rows(self):
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doc = self.make_doc_with_cascading_tax("On Previous Row Total")
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return_doc = self.make_full_return(doc)
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self.assertEqual(return_doc.taxes[1].tax_amount, -10)
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self.assertEqual(return_doc.grand_total, -220)
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gl_map = self.get_gl_map(doc)
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for account, amount in self.get_gl_map(return_doc).items():
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self.assertEqual(gl_map[account] + amount, 0)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_full_return_recomputes_cascading_rows_of_old_split_invoice(self):
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doc = self.make_doc_with_cascading_tax("On Previous Row Total")
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# amounts as saved by the old split, where the exempt item took a VAT share
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doc.taxes[1].db_set({"tax_amount": 10.5, "total": 220.5})
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doc.db_set("grand_total", 220.5)
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return_doc = self.make_full_return(doc)
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# the return uses the new split, it does not copy the original amounts
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self.assertEqual(return_doc.taxes[1].tax_amount, -10)
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self.assertEqual(return_doc.grand_total, -220)
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@@ -540,6 +540,7 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
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actual_tax_dict[tax.idx] = flt(tax.tax_amount, precision("tax_amount", tax));
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}
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});
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this.set_actual_tax_distribution();
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$.each(this.frm._items || [], function (n, item) {
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var item_tax_map = me._load_item_tax_rate(item.item_tax_rate);
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@@ -558,7 +559,7 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
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// Adjust divisional loss to the last item
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if (tax.charge_type == "Actual") {
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actual_tax_dict[tax.idx] -= current_tax_amount;
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if (n == me.frm._items.length - 1) {
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if (n == me._actual_tax_distribution[tax.idx].last_idx) {
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current_tax_amount += actual_tax_dict[tax.idx];
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}
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}
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@@ -663,6 +664,31 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
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return item_tax_rate ? JSON.parse(item_tax_rate) : {};
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}
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set_actual_tax_distribution() {
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// Actual taxes are split only over the items they apply to
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const items = this.frm._items || [];
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const item_tax_maps = items.map((item) => this._load_item_tax_rate(item.item_tax_rate));
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this._actual_tax_distribution = {};
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for (const tax of this.frm.doc.taxes || []) {
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if (tax.charge_type != "Actual") continue;
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let net_total = 0.0;
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let last_idx = null;
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items.forEach((item, n) => {
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if (this._get_tax_rate(tax, item_tax_maps[n]) !== NOT_APPLICABLE_TAX) {
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net_total += flt(item.net_amount);
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last_idx = n;
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}
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});
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// no applicable item: keep the remainder on the last item as before
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if (last_idx === null) last_idx = items.length - 1;
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this._actual_tax_distribution[tax.idx] = { net_total, last_idx };
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}
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}
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get_current_tax_amount(item, tax, item_tax_map) {
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var tax_rate = this._get_tax_rate(tax, item_tax_map);
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var current_tax_amount = 0.0;
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@@ -689,9 +715,13 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
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current_net_amount = item.net_amount;
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// distribute the tax amount proportionally to each item row
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var actual = flt(tax.tax_amount, precision("tax_amount", tax));
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current_tax_amount = this.frm.doc.net_total
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? (item.net_amount / this.frm.doc.net_total) * actual
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: 0.0;
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var distribution = this._actual_tax_distribution[tax.idx];
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if (distribution.net_total) {
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current_tax_amount = (item.net_amount / distribution.net_total) * actual;
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} else if (item === this.frm._items[distribution.last_idx]) {
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// nothing to distribute over, allocate to the last applicable item
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current_tax_amount = actual;
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}
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} else if (tax.charge_type == "On Net Total") {
|
||||
if (tax.account_head in item_tax_map) {
|
||||
current_net_amount = item.net_amount;
|
||||
|
||||
Reference in New Issue
Block a user