2 /**********************************************************************
3 Copyright (C) FrontAccounting, LLC.
4 Released under the terms of the GNU General Public License, GPL,
5 as published by the Free Software Foundation, either version 3
6 of the License, or (at your option) any later version.
7 This program is distributed in the hope that it will be useful,
8 but WITHOUT ANY WARRANTY; without even the implied warranty of
9 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.
10 See the License here <http://www.gnu.org/licenses/gpl-3.0.html>.
11 ***********************************************************************/
12 include_once($path_to_root . "/taxes/db/tax_groups_db.inc");
13 include_once($path_to_root . "/taxes/db/tax_types_db.inc");
14 include_once($path_to_root . "/taxes/db/item_tax_types_db.inc");
16 //---------------------------------------------------------------------------------
17 // Returns basic fiscal parameters for transaction item which depend on stock type and customer/supplier tax area.
19 // vat_category => stock tax category
20 // tax_area => cust/supp tax area
21 // taxes => all taxes applicable:
22 // tax_type_id1 => (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate)
23 // tax_type_id2 => ...
25 function get_base_taxdata($stock_id, $group_id)
27 static $last_group = null, $group_data;
29 if ($last_group != $group_id) { // cache group data for better performance
30 $last_group = $group_id;
31 $group_data = get_tax_group_data($group_id);
34 $taxdata = array('tax_area' => $group_data['tax_area'], 'taxes' => null);
36 if ($stock_id===null) // shipping special case
38 $taxdata['vat_category'] = VC_SERVICES;
39 $taxdata['taxes'] = get_tax_group_items_as_array(null);
43 $item_tax_type = get_item_tax_type_for_item($stock_id); // get item tax data
44 $taxdata['vat_category'] = $item_tax_type['vat_category'];
46 // if the item is exempt from all taxes thats all
47 if ($item_tax_type["exempt"])
50 $taxdata['taxes'] = array();
52 // get the exemptions for this item tax type
53 $item_tax_type_exemptions_db = get_item_tax_type_exemptions($item_tax_type["id"]);
55 // read them all into an array to minimize db querying
56 $item_tax_type_exemptions = array();
57 while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
59 $item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
62 $tax_group_items_array = $group_data['taxes'];
63 // if any of the taxes of the tax group are in the exemptions, then skip
64 foreach ($tax_group_items_array as $tax_group_item)
69 // if it's in the exemptions, skip
70 if (is_null($tax_group_item['rate']))
73 foreach ($item_tax_type_exemptions as $exemption)
75 if (($tax_group_item['tax_type_id'] == $exemption))
84 $index = $tax_group_item['tax_type_id'];
85 $taxdata['taxes'][$index] = $tax_group_item;
93 Main tax procedure splitting transaction item value according to item tax rules applicable:
94 $stock_id - stock item code; special case is '' for shipping
95 $amount - price/value to be splitted
96 $tax_group - entity tax group
97 $tax_included - whether value includes all taxes
98 $vat_factor - 0-1; tax deduction factor
99 $allow_reverse - option for invoice - whether to honour reverse charging
101 Returned array contains calculated values for GL postings and tax registration:
102 'Net' - value without tax,
104 'Cost' - cost value (can be higher then Net value) used in parallel postings,
105 'vat_category' - stock tax category
106 and detailed info for any tax applicable tax (any array with numeric key):
107 'tax_type_id' - tax type id
108 'Value' - charged tax value
109 'Deductible' - tax deductible (can be lower than Value for special goods)
110 'Payable' - tax payable
111 'Adjust' - additional adjustemnt to deductible tax due to sales structure factor
113 'sales_gl_code' - sales tax GL account
114 'purchasing_gl_code' - purchase tax GL account
115 'tax_type_name' - name of tax type
117 function split_item_price($stock_id, $amount, $group_id, $tax_included=false, $trans_type=ST_SUPPINVOICE, $vat_factor = 1,
118 $allow_reverse=true, $date=null)
122 $dec = user_price_dec();
124 $itemdata = get_base_taxdata($stock_id, $group_id);
125 $vat_category = $itemdata['vat_category'];
126 $item_taxes = $itemdata['taxes'];
128 $taxopt = $TS->options($trans_type, $itemdata['tax_area'], $vat_category, $allow_reverse);
130 if (empty($item_taxes))
132 $ret_array['Net'] = $amount;
133 $ret_array['Cost'] = $amount;
134 $ret_array['Tax'] = 0;
135 if (!is_null($item_taxes)) // register empty taxes only for not fully exempt items
136 $ret_array[] = array('Value'=>0, 'rate' => null, 'tax_type_id' => null, 'Deductible'=>0, 'Adjust' => 0, 'Payable' => 0);
140 $ret_array['Net'] = $ret_array['Cost'] = $ret_array['Tax'] = 0;
144 if ($taxopt&TAX_CHARGED) // divide tax for net and tax only if charged on document
145 foreach ($item_taxes as $taxitem)
146 $tax_multiplier += $taxitem['rate'];
148 $partial_vat_percent = get_company_pref('partial_vat_percent');
150 foreach ($item_taxes as $tax_id => $item_tax)
152 if ($item_tax['rate'] !== null)
155 // effective vat for some special purchases is lower than nominal
156 $factor = $vat_category == VC_NONDEDUCT ? 0 : ($vat_category==VC_PARTIAL ? $partial_vat_percent/100.0 : 1);
158 $net_value = $amount;
159 if ($tax_included == true) {
160 $vat_value = round($amount*$item_tax['rate']/(100+$tax_multiplier), 2);
162 if ($taxopt&TAX_CHARGED)
163 $net_value -= $vat_value;
167 $vat_value = round($amount * $item_tax['rate'] / 100, 2);
170 $ret_array['Net'] = round2($net_value, $dec);
171 $ret_array['Cost'] = $ret_array['Net'];
173 $tax = array('Value' => 0, 'Deductible' => 0, 'Adjust' => 0, 'Payable' => 0);
175 $tax['purchasing_gl_code'] = $item_tax['purchasing_gl_code'];
176 $tax['sales_gl_code'] = $item_tax['sales_gl_code'];
177 $tax['rate'] = $item_tax['rate'];
178 $tax['tax_type_id'] = $item_tax['tax_type_id'];
179 $tax['tax_type_name'] = $item_tax['tax_type_name'];
181 if ($taxopt & TAX_CHARGED) // tax is charged on document
182 $tax['Value'] = round2($vat_value, $dec);
184 if ($taxopt & TAX_PAYABLE) // transaction is taxable
185 $tax['Payable'] = round2($vat_value, $dec);
187 if ($taxopt & TAX_DEDUCTIBLE) // tax is deductible
189 $tax['Deductible'] = round2($vat_value*$factor, 2); // [4815] To avoid rounding issues if $dec > 2 decimal places
190 $tax['Adjust'] = round2(-(1-$vat_factor)*$factor*$vat_value, $dec); // adjustment due to mixed taxed/exmpt sales activity
192 $tax['Deductible'] = 0;
195 $ret_array['Cost'] += $tax['Value'] + ($tax['Payable'] - $tax['Deductible']);// - $tax['Adjust'];
198 $ret_array['Tax'] += $tax['Value'];
202 $ret_array['vat_category'] = $vat_category;
206 //-----------------------------------------------------------------------------------
207 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate, included_in_price, Value, Net)
209 // $vat_factors - effective part of vat values included in tax; calculated but not included vat is added to net value
211 function get_tax_for_items($trans_type, $items, $prices, $shipping_cost, $tax_group, $tax_included=null,
212 $tax_algorithm = null, $vat_factors = null, $allow_reverse = true)
215 // if shipping cost is passed, just add to the prices/items tables
216 if ($shipping_cost != 0)
219 $prices[] = $shipping_cost;
224 // calculate tax sums
225 $ret_tax_array = array();
226 foreach($items as $i => $stock_id)
228 $taxdata = split_item_price($stock_id, $prices[$i], $tax_group, $tax_included, $trans_type,
229 $vat_factors ? $vat_factors[$i] : 1, $allow_reverse, $date=null); // FIXME: $date
231 foreach ($taxdata as $key => $data)
233 if (is_numeric($key))
235 $tax_id = isset($data['tax_type_id']) ? $data['tax_type_id'] : 'exempt';
237 if (!isset($ret_tax_array[$tax_id]))
239 $ret_tax_array[$tax_id] = $data;
240 $ret_tax_array[$tax_id]['Net'] = $taxdata['Net'];
241 $ret_tax_array[$tax_id]['vat_category'] = $taxdata['vat_category'];
245 foreach(array('Value', 'Payable', 'Deductible', 'Adjust') as $amt)
246 $ret_tax_array[$tax_id][$amt] += $data[$amt];
247 $ret_tax_array[$tax_id]['Net'] += $taxdata['Net'];
254 $tax_algorithm = get_company_pref('tax_algorithm');
256 if ($tax_algorithm == TCA_TOTALS) { // ?
257 $dec = user_price_dec();
259 foreach($ret_tax_array as $index => $item_tax) {
260 if ($ret_tax_array[$index]['Value'])
261 $ret_tax_array[$index]['Value'] = round2($item_tax['Net'] * $item_tax['rate'] / 100, $dec);
265 return $ret_tax_array;
269 //---------------------------------------------------------------------------------
271 // returns the price of a given item minus any included taxes
272 // for item $stock_id with line price $price and supplier/customer group_id $tax_group
274 function get_tax_free_price_for_item($trans_type, $stock_id, $price, $tax_group, $tax_included, $allow_reverse = true)
276 // if price is zero, then can't be taxed !
280 if ($tax_included==0) return $price;
282 $taxdata = split_item_price($stock_id, $price, $tax_group, $tax_included, $trans_type, 1, $allow_reverse);
284 return $taxdata['Net'];
287 // Full price (incl. VAT) for item $stock_id
288 // calculated for line price $price, and applicable group $tax_group
290 function get_full_price_for_item($trans_type, $stock_id, $price, $tax_group, $tax_included, $allow_reverse = true)
292 // if price is zero, then can't be taxed !
296 if ($tax_included==1) return $price;
298 $taxdata = split_item_price($stock_id, $price, $tax_group, $tax_included, $trans_type, 1, $allow_reverse);
300 return $taxdata['Net'] + $taxdata['Tax'];