Merge pull request #789 from frappe/mildred/755-taxes-on-payments

feat: #755 Accounting for taxes on payments

models/baseModels/Invoice/Invoice.ts

@@ -28,6 +28,19 @@ import { TaxSummary } from '../TaxSummary/TaxSummary';
 import { ReturnDocItem } from 'models/inventory/types';
 import { AccountFieldEnum, PaymentTypeEnum } from '../Payment/types';
 
+export type TaxDetail = {
+  account: string;
+  payment_account?: string;
+  rate: number;
+};
+
+export type InvoiceTaxItem = {
+  details: TaxDetail;
+  exchangeRate?: number;
+  fullAmount: Money;
+  taxAmount: Money;
+};
+
 export abstract class Invoice extends Transactional {
   _taxes: Record<string, Tax> = {};
   taxes?: TaxSummary[];
@@ -242,6 +255,38 @@ export abstract class Invoice extends Transactional {
     return safeParseFloat(exchangeRate.toFixed(2));
   }
 
+  async getTaxItems(): Promise<InvoiceTaxItem[]> {
+    const taxItems: InvoiceTaxItem[] = [];
+    for (const item of this.items ?? []) {
+      if (!item.tax) {
+        continue;
+      }
+
+      const tax = await this.getTax(item.tax);
+      for (const details of (tax.details ?? []) as TaxDetail[]) {
+        let amount = item.amount!;
+        if (
+          this.enableDiscounting &&
+          !this.discountAfterTax &&
+          !item.itemDiscountedTotal?.isZero()
+        ) {
+          amount = item.itemDiscountedTotal!;
+        }
+
+        const taxItem: InvoiceTaxItem = {
+          details,
+          exchangeRate: this.exchangeRate ?? 1,
+          fullAmount: amount,
+          taxAmount: amount.mul(details.rate / 100),
+        };
+
+        taxItems.push(taxItem);
+      }
+    }
+
+    return taxItems;
+  }
+
   async getTaxSummary() {
     const taxes: Record<
       string,
@@ -252,33 +297,16 @@ export abstract class Invoice extends Transactional {
       }
     > = {};
 
-    type TaxDetail = { account: string; rate: number };
+    for (const { details, taxAmount } of await this.getTaxItems()) {
+      const account = details.account;
 
-    for (const item of this.items ?? []) {
-      if (!item.tax) {
-        continue;
-      }
+      taxes[account] ??= {
+        account,
+        rate: details.rate,
+        amount: this.fyo.pesa(0),
+      };
 
-      const tax = await this.getTax(item.tax);
-      for (const { account, rate } of (tax.details ?? []) as TaxDetail[]) {
-        taxes[account] ??= {
-          account,
-          rate,
-          amount: this.fyo.pesa(0),
-        };
-
-        let amount = item.amount!;
-        if (
-          this.enableDiscounting &&
-          !this.discountAfterTax &&
-          !item.itemDiscountedTotal?.isZero()
-        ) {
-          amount = item.itemDiscountedTotal!;
-        }
-
-        const taxAmount = amount.mul(rate / 100);
-        taxes[account].amount = taxes[account].amount.add(taxAmount);
-      }
+      taxes[account].amount = taxes[account].amount.add(taxAmount);
     }
 
     type Summary = typeof taxes[string] & { idx: number };

models/baseModels/Payment/Payment.ts

@@ -28,10 +28,12 @@ import { Invoice } from '../Invoice/Invoice';
 import { Party } from '../Party/Party';
 import { PaymentFor } from '../PaymentFor/PaymentFor';
 import { PaymentMethod, PaymentType } from './types';
+import { TaxSummary } from '../TaxSummary/TaxSummary';
 
 type AccountTypeMap = Record<AccountTypeEnum, string[] | undefined>;
 
 export class Payment extends Transactional {
+  taxes?: TaxSummary[];
   party?: string;
   amount?: Money;
   writeoff?: Money;
@@ -221,6 +223,86 @@ export class Payment extends Transactional {
     );
   }
 
+  async getTaxSummary() {
+    const taxes: Record<
+      string,
+      Record<
+        string,
+        {
+          account: string;
+          from_account: string;
+          rate: number;
+          amount: Money;
+        }
+      >
+    > = {};
+
+    for (const childDoc of this.for ?? []) {
+      const referenceName = childDoc.referenceName;
+      const referenceType = childDoc.referenceType;
+
+      const refDoc = (await this.fyo.doc.getDoc(
+        childDoc.referenceType!,
+        childDoc.referenceName
+      )) as Invoice;
+
+      if (referenceName && referenceType && !refDoc) {
+        throw new ValidationError(
+          t`${referenceType} of type ${
+            this.fyo.schemaMap?.[referenceType]?.label ?? referenceType
+          } does not exist`
+        );
+      }
+
+      if (!refDoc) {
+        continue;
+      }
+
+      for (const {
+        details,
+        taxAmount,
+        exchangeRate,
+      } of await refDoc.getTaxItems()) {
+        const { account, payment_account } = details;
+        if (!payment_account) {
+          continue;
+        }
+
+        taxes[payment_account] ??= {};
+        taxes[payment_account][account] ??= {
+          account: payment_account,
+          from_account: account,
+          rate: details.rate,
+          amount: this.fyo.pesa(0),
+        };
+
+        taxes[payment_account][account].amount = taxes[payment_account][
+          account
+        ].amount.add(taxAmount.mul(exchangeRate ?? 1));
+      }
+    }
+
+    type Summary = typeof taxes[string][string] & { idx: number };
+    const taxArr: Summary[] = [];
+    let idx = 0;
+    for (const payment_account in taxes) {
+      for (const account in taxes[payment_account]) {
+        const tax = taxes[payment_account][account];
+        if (tax.amount.isZero()) {
+          continue;
+        }
+
+        taxArr.push({
+          ...tax,
+          idx,
+        });
+        idx += 1;
+      }
+    }
+
+    return taxArr;
+  }
+
   async getPosting() {
     /**
      * account        : From Account
@@ -244,6 +326,20 @@ export class Payment extends Transactional {
     await posting.debit(paymentAccount, amount);
     await posting.credit(account, amount);
 
+    if (this.taxes) {
+      if (this.paymentType === 'Receive') {
+        for (const tax of this.taxes) {
+          await posting.debit(tax.from_account!, tax.amount!);
+          await posting.credit(tax.account!, tax.amount!);
+        }
+      } else if (this.paymentType === 'Pay') {
+        for (const tax of this.taxes) {
+          await posting.credit(tax.from_account!, tax.amount!);
+          await posting.debit(tax.account!, tax.amount!);
+        }
+      }
+    }
+
     await this.applyWriteOffPosting(posting);
     return posting;
   }
@@ -546,6 +642,7 @@ export class Payment extends Transactional {
         return this.for![0].referenceType;
       },
     },
+    taxes: { formula: async () => await this.getTaxSummary() },
   };
 
   validations: ValidationMap = {
@@ -588,6 +685,7 @@ export class Payment extends Transactional {
     attachment: () =>
       !(this.attachment || !(this.isSubmitted || this.isCancelled)),
     for: () => !!((this.isSubmitted || this.isCancelled) && !this.for?.length),
+    taxes: () => !this.taxes?.length,
   };
 
   static filters: FiltersMap = {

models/baseModels/TaxSummary/TaxSummary.ts

@@ -9,6 +9,7 @@ import { Invoice } from '../Invoice/Invoice';
 
 export class TaxSummary extends Doc {
   account?: string;
+  from_account?: string;
   rate?: number;
   amount?: Money;
   parentdoc?: Invoice;

schemas/app/Payment.json

@@ -141,6 +141,14 @@
       "computed": true,
       "section": "Amounts"
     },
+    {
+      "fieldname": "taxes",
+      "label": "Taxes",
+      "fieldtype": "Table",
+      "target": "TaxSummary",
+      "readOnly": true,
+      "section": "Amounts"
+    },
     {
       "fieldname": "for",
       "label": "Payment Reference",

schemas/app/TaxDetail.json

@@ -6,12 +6,20 @@
   "fields": [
     {
       "fieldname": "account",
-      "label": "Tax Account",
+      "label": "Tax Invoice Account",
       "fieldtype": "Link",
       "target": "Account",
       "create": true,
       "required": true
     },
+    {
+      "fieldname": "payment_account",
+      "label": "Tax Payment Account",
+      "fieldtype": "Link",
+      "target": "Account",
+      "create": true,
+      "required": false
+    },
     {
       "fieldname": "rate",
       "label": "Rate",
@@ -20,5 +28,5 @@
       "placeholder": "0%"
     }
   ],
-  "tableFields": ["account", "rate"]
+  "tableFields": ["account", "payment_account", "rate"]
 }

schemas/app/TaxSummary.json

@@ -10,6 +10,14 @@
       "target": "Account",
       "required": true
     },
+    {
+      "fieldname": "from_account",
+      "label": "Tax Invoice Account",
+      "fieldtype": "Link",
+      "target": "Account",
+      "required": false,
+      "hidden": true
+    },
     {
       "fieldname": "rate",
       "label": "Tax Rate",