taxes/tax_calc.inc

   1 <?php
   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");
  15
  16 //---------------------------------------------------------------------------------
  17
  18 // returns the price of a given item minus any included taxes
  19 // for item $stock_id with line price $price,
  20 // with applicable tax rates $tax_group_array or group id $tax_group
  21 //
  22
  23 function get_tax_free_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
  24 {
  25         // if price is zero, then can't be taxed !
  26         if ($price == 0)
  27                 return 0;
  28
  29         if ($tax_included==0) return $price;
  30
  31         // if array already read, then make a copy and use that
  32         if ($tax_group_array)
  33                 $ret_tax_array = $tax_group_array;
  34         else
  35                 $ret_tax_array = get_tax_group_items_as_array($tax_group);
  36
  37         //print_r($ret_tax_array);
  38
  39         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
  40         // if no exemptions or taxgroup is empty, then no included/excluded taxes
  41         if ($tax_array == null)
  42                 return $price;
  43
  44         $tax_multiplier = 0;
  45
  46         // loop for all items
  47
  48         foreach ($tax_array as $taxitem)
  49         {
  50                         $tax_multiplier += $taxitem["rate"];
  51         }
  52
  53         return round($price / (1 + ($tax_multiplier / 100)),  2*user_price_dec());
  54 }
  55 //
  56 //      Full price (incl. VAT) for item $stock_id with line price $price,
  57 //      with tax rates $tax_group_array or applicable group $tax_group
  58 //
  59 function get_full_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
  60 {
  61         // if price is zero, then can't be taxed !
  62         if ($price == 0)
  63                 return 0;
  64
  65         if ($tax_included==1) return $price;
  66
  67         // if array already read, then make a copy and use that
  68         if ($tax_group_array)
  69                 $ret_tax_array = $tax_group_array;
  70         else
  71                 $ret_tax_array = get_tax_group_items_as_array($tax_group);
  72
  73         //print_r($ret_tax_array);
  74
  75         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
  76         // if no exemptions or taxgroup is empty, then no included/excluded taxes
  77         if ($tax_array == null)
  78                 return $price;
  79
  80         $tax_multiplier = 0;
  81
  82         // loop for all items
  83
  84         foreach ($tax_array as $taxitem)
  85         {
  86                         $tax_multiplier += $taxitem["rate"];
  87         }
  88
  89         return round($price * (1 + ($tax_multiplier / 100)),  2*user_price_dec());
  90 }
  91
  92 //---------------------------------------------------------------------------------
  93 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate)
  94
  95 function get_taxes_for_item($stock_id, $tax_group_items_array)
  96 {
  97         $item_tax_type = get_item_tax_type_for_item($stock_id);
  98
  99         // if the item is exempt from all taxes then return 0
 100         if ($item_tax_type["exempt"])
 101                 return null;
 102
 103         // get the exemptions for this item tax type
 104         $item_tax_type_exemptions_db = get_item_tax_type_exemptions($item_tax_type["id"]);
 105
 106         // read them all into an array to minimize db querying
 107         $item_tax_type_exemptions = array();
 108         while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
 109         {
 110                 $item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
 111         }
 112
 113         $ret_tax_array = array();
 114
 115         // if any of the taxes of the tax group are in the exemptions, then skip
 116         foreach ($tax_group_items_array as $tax_group_item)
 117         {
 118
 119                 $skip = false;
 120
 121                 // if it's in the exemptions, skip
 122                 foreach ($item_tax_type_exemptions as $exemption)
 123                 {
 124                         if (($tax_group_item['tax_type_id'] == $exemption))
 125                         {
 126                         $skip = true;
 127                         break;
 128                         }
 129                 }
 130
 131                 if (!$skip)
 132                 {
 133                         $index = $tax_group_item['tax_type_id'];
 134                         $ret_tax_array[$index] = $tax_group_item;
 135                 }
 136         }
 137
 138         return $ret_tax_array;
 139 }
 140 //-----------------------------------------------------------------------------------
 141 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate, included_in_price, Value)
 142
 143 function get_tax_for_items($items, $prices, $shipping_cost, $tax_group, $tax_included=null, $tax_items_array=null)
 144 {
 145         // first create and set an array with all the tax types of the tax group
 146         if($tax_items_array!=null)
 147           $ret_tax_array = $tax_items_array;
 148         else
 149           $ret_tax_array = get_tax_group_items_as_array($tax_group);
 150
 151         foreach($ret_tax_array as $k=>$t)
 152                 $ret_tax_array[$k]['Net'] = 0;
 153
 154         // loop for all items
 155         for ($i = 0; $i < count($items); $i++)
 156         {
 157                 $item_taxes = get_taxes_for_item($items[$i], $ret_tax_array);
 158
 159                 if ($item_taxes != null)
 160                 {
 161                         foreach ($item_taxes as $item_tax)
 162                         {
 163                                 $index = $item_tax['tax_type_id'];
 164                                 if($tax_included==1) {// 2008-11-26 Joe Hunt Taxes are stored without roundings
 165                                   $nprice = get_tax_free_price_for_item($items[$i], $prices[$i], $tax_group, $tax_included);
 166                                   $ret_tax_array[$index]['Value'] += ($nprice * $item_tax['rate'] / 100);
 167                                   $ret_tax_array[$index]['Net'] += $nprice;
 168                                 } else {
 169                                   $ret_tax_array[$index]['Value'] += ($prices[$i] * $item_tax['rate'] / 100);
 170                                   $ret_tax_array[$index]['Net'] += $prices[$i];
 171                                 }
 172                         }
 173                 }
 174         }
 175
 176         // add the shipping taxes, only if non-zero, and only if tax group taxes shipping
 177         if ($shipping_cost != 0)
 178         {
 179                 $item_taxes = get_shipping_tax_as_array();
 180                 if ($item_taxes != null)
 181                 {
 182                         if ($tax_included == 1)
 183                         {
 184                                 $tax_rate = 0;
 185                                 foreach ($item_taxes as $item_tax)
 186                                 {
 187                                         $index = $item_tax['tax_type_id'];
 188                                         if(isset($ret_tax_array[$index])) {
 189                                                 $tax_rate += $item_tax['rate'];
 190                                         }
 191                                 }
 192                                 $shipping_net = round2($shipping_cost / (1 + ($tax_rate / 100)), user_price_dec());
 193                         }
 194                         foreach ($item_taxes as $item_tax)
 195                         {
 196                                 $index = $item_tax['tax_type_id'];
 197                                 if(isset($ret_tax_array[$index])) {
 198                                   if($tax_included==1) {// 2008-11-26 Joe Hunt Taxes are stored without roundings
 199                                         $ret_tax_array[$index]['Value'] += ($shipping_net * $item_tax['rate'] / 100);
 200                                     $ret_tax_array[$index]['Net'] += $shipping_net;
 201                                   } else {
 202                                         $ret_tax_array[$index]['Value'] += ($shipping_cost * $item_tax['rate'] / 100);
 203                                     $ret_tax_array[$index]['Net'] += $shipping_cost;
 204                                  }
 205                                 }
 206                         }
 207                 }
 208         }
 209
 210         //print_r($ret_tax_array);
 211
 212         return $ret_tax_array;
 213 }
 214
 215 ?>