taxes/tax_calc.inc

   1 <?php
   2 /**********************************************************************
   3     Copyright (C) FrontAccounting, LLC.
   4         Released under the terms of the GNU Affero General Public License,
   5         AGPL, as published by the Free Software Foundation, either version
   6         3 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/agpl-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($path_to_root . "/taxes/db/item_tax_types_db.inc");
  15
  16 //---------------------------------------------------------------------------------
  17
  18 // returns the tax cost for a given item
  19 /*
  20 function get_tax_value_for_item($stock_id, $price, $tax_group)
  21 {
  22         // if price is zero, then can't be taxed
  23         if ($price == 0)
  24                 return 0;
  25
  26         $ret_tax_array = get_tax_group_items_as_array($tax_group);
  27
  28         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
  29         if ($tax_array == null)
  30                 return 0;
  31
  32         $tax_multiplier = 0;
  33
  34         // loop for all items
  35         foreach ($tax_array as $taxitem) {
  36                 $tax_multiplier += $taxitem["rate"];
  37         }
  38
  39         return $price * ($tax_multiplier / 100);
  40 }
  41 */
  42 //---------------------------------------------------------------------------------
  43
  44 // returns the price of a given item minus any included taxes
  45 // for item $stock_id with line price $price,
  46 // with applicable tax rates $tax_group_array or group id $tax_group
  47 //
  48
  49 function get_tax_free_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
  50 {
  51         // if price is zero, then can't be taxed !
  52         if ($price == 0)
  53                 return 0;
  54
  55         if ($tax_included==0) return $price;
  56
  57         // if array already read, then make a copy and use that
  58         if ($tax_group_array)
  59                 $ret_tax_array = $tax_group_array;
  60         else
  61                 $ret_tax_array = get_tax_group_items_as_array($tax_group);
  62
  63         //print_r($ret_tax_array);
  64
  65         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
  66         // if no exemptions or taxgroup is empty, then no included/excluded taxes
  67         if ($tax_array == null)
  68                 return $price;
  69
  70         $tax_multiplier = 0;
  71
  72         // loop for all items
  73
  74         foreach ($tax_array as $taxitem)
  75         {
  76                         $tax_multiplier += $taxitem["rate"];
  77         }
  78
  79         return round($price / (1 + ($tax_multiplier / 100)),  user_price_dec());
  80 }
  81 //
  82 //      Full price (incl. VAT) for item $stock_id with line price $price,
  83 //      with tax rates $tax_group_array or applicable group $tax_group
  84 //
  85 function get_full_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
  86 {
  87         // if price is zero, then can't be taxed !
  88         if ($price == 0)
  89                 return 0;
  90
  91         if ($tax_included==1) return $price;
  92
  93         // if array already read, then make a copy and use that
  94         if ($tax_group_array)
  95                 $ret_tax_array = $tax_group_array;
  96         else
  97                 $ret_tax_array = get_tax_group_items_as_array($tax_group);
  98
  99         //print_r($ret_tax_array);
 100
 101         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
 102         // if no exemptions or taxgroup is empty, then no included/excluded taxes
 103         if ($tax_array == null)
 104                 return $price;
 105
 106         $tax_multiplier = 0;
 107
 108         // loop for all items
 109
 110         foreach ($tax_array as $taxitem)
 111         {
 112                         $tax_multiplier += $taxitem["rate"];
 113         }
 114
 115         return round($price * (1 + ($tax_multiplier / 100)),  user_price_dec());
 116 }
 117
 118 //---------------------------------------------------------------------------------
 119 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate)
 120
 121 function get_taxes_for_item($stock_id, $tax_group_items_array)
 122 {
 123         $item_tax_type = get_item_tax_type_for_item($stock_id);
 124
 125         // if the item is exempt from all taxes then return 0
 126         if ($item_tax_type["exempt"])
 127                 return null;
 128
 129         // get the exemptions for this item tax type
 130         $item_tax_type_exemptions_db = get_item_tax_type_exemptions($item_tax_type["id"]);
 131
 132         // read them all into an array to minimize db querying
 133         $item_tax_type_exemptions = array();
 134         while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
 135         {
 136                 $item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
 137         }
 138
 139         $ret_tax_array = array();
 140
 141         // if any of the taxes of the tax group are in the exemptions, then skip
 142         foreach ($tax_group_items_array as $tax_group_item)
 143         {
 144
 145                 $skip = false;
 146
 147                 // if it's in the exemptions, skip
 148                 foreach ($item_tax_type_exemptions as $exemption)
 149                 {
 150                         if (($tax_group_item['tax_type_id'] == $exemption))
 151                         {
 152                         $skip = true;
 153                         break;
 154                         }
 155                 }
 156
 157                 if (!$skip)
 158                 {
 159                         $index = $tax_group_item['tax_type_id'];
 160                         $ret_tax_array[$index] = $tax_group_item;
 161                 }
 162         }
 163
 164         return $ret_tax_array;
 165 }
 166 //-----------------------------------------------------------------------------------
 167 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate, included_in_price, Value)
 168
 169 function get_tax_for_items($items, $prices, $shipping_cost, $tax_group, $tax_included=null, $tax_items_array=null)
 170 {
 171         // first create and set an array with all the tax types of the tax group
 172         if($tax_items_array!=null)
 173           $ret_tax_array = $tax_items_array;
 174         else
 175           $ret_tax_array = get_tax_group_items_as_array($tax_group);
 176
 177         // loop for all items
 178         for ($i = 0; $i < count($items); $i++)
 179         {
 180                 $item_taxes = get_taxes_for_item($items[$i], $ret_tax_array);
 181
 182                 if ($item_taxes != null)
 183                 {
 184                         foreach ($item_taxes as $item_tax)
 185                         {
 186                                 $index = $item_tax['tax_type_id'];
 187                                 if($tax_included==1) // 2008-11-26 Joe Hunt Taxes are stored without roundings
 188                                   //$ret_tax_array[$index]['Value'] += round($prices[$i] * $item_tax['rate']
 189                                   //    / ($item_tax['rate'] + 100),  user_price_dec());
 190                                   $ret_tax_array[$index]['Value'] += ($prices[$i] * $item_tax['rate'] / ($item_tax['rate'] + 100));
 191                                 else
 192                                   //$ret_tax_array[$index]['Value'] +=
 193                                   //    round($prices[$i] * $item_tax['rate'] / 100,  user_price_dec());
 194                                   $ret_tax_array[$index]['Value'] += ($prices[$i] * $item_tax['rate'] / 100);
 195                         }
 196                 }
 197         }
 198
 199         // add the shipping taxes, only if non-zero, and only if tax group taxes shipping
 200         if ($shipping_cost != 0)
 201         {
 202                 $item_taxes = get_shipping_tax_as_array();
 203                 if ($item_taxes != null)
 204                 {
 205                         foreach ($item_taxes as $item_tax)
 206                         {
 207                                 $index = $item_tax['tax_type_id'];
 208                                 if(isset($ret_tax_array[$index])) {
 209                                   if($tax_included==1) // 2008-11-26 Joe Hunt Taxes are stored without roundings
 210                                         //$ret_tax_array[$index]['Value'] += round($shipping_cost * $item_tax['rate']
 211                                         //  / ($item_tax['rate'] + 100),  user_price_dec());
 212                                         $ret_tax_array[$index]['Value'] += ($shipping_cost * $item_tax['rate'] / ($item_tax['rate'] + 100));
 213                                   else
 214                                         //$ret_tax_array[$index]['Value'] +=
 215                                         //  round($shipping_cost * $item_tax['rate'] / 100,  user_price_dec());
 216                                         $ret_tax_array[$index]['Value'] += ($shipping_cost * $item_tax['rate'] / 100);
 217                                 }
 218                         }
 219                 }
 220         }
 221
 222         //print_r($ret_tax_array);
 223
 224         return $ret_tax_array;
 225 }
 226 //
 227 //      Get all taxes for given tax_type_id. This can be used when
 228 //      no tax group exemptions are active (local sales).
 229 //      To be used in quick entries.
 230 //
 231 function get_taxes_for_item_tax($tax_type_id)
 232 {
 233         $item_tax_type = get_item_tax_type($tax_type_id);
 234
 235         // if the item is exempt from all taxes then return 0
 236         if ($item_tax_type["exempt"])
 237                 return null;
 238
 239         // get the exemptions for this item tax type
 240         $item_tax_type_exemptions_db = get_item_tax_type_exemptions($tax_type_id);
 241
 242         // read them all into an array to minimize db querying
 243         $item_tax_type_exemptions = array();
 244         while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
 245         {
 246                 $item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
 247         }
 248
 249         $ret_tax_array = array();
 250
 251         $tax_rates = get_all_tax_types_simple();
 252         // if any of the taxes are in the exemptions, then skip
 253         while($tax_rate = db_fetch($tax_rates))
 254         {
 255
 256                 $skip = false;
 257
 258                 // if it's in the exemptions, skip
 259                 foreach ($item_tax_type_exemptions as $exemption)
 260                 {
 261                         if (($tax_rate['id'] == $exemption))
 262                         {
 263                         $skip = true;
 264                         break;
 265                         }
 266                 }
 267
 268                 if (!$skip)
 269                 {
 270                         $index = $tax_rate['id'];
 271                         $ret_tax_array[$index] = $tax_rate;
 272                 }
 273         }
 274
 275         return $ret_tax_array;
 276 }
 277
 278 function is_tax_account($account_code)
 279 {
 280         $sql= "SELECT id FROM ".TB_PREF."tax_types WHERE
 281                 sales_gl_code='$account_code' OR purchasing_gl_code='$account_code'";
 282         $result = db_query($sql, "checking account is tax account");
 283         if (db_num_rows($result) > 0) {
 284                 $acct = db_fetch($result);
 285                 return $acct['id'];
 286         } else
 287                 return false;
 288 }
 289
 290 ?>