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 $tax_group
  21
  22 function get_tax_free_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
  23 {
  24         // if price is zero, then can't be taxed !
  25         if ($price == 0)
  26                 return 0;
  27
  28         if ($tax_included==0) return $price;
  29
  30         // if array already read, then make a copy and use that
  31         if ($tax_group_array)
  32                 $ret_tax_array = $tax_group_array;
  33         else
  34                 $ret_tax_array = get_tax_group_items_as_array($tax_group);
  35
  36         //print_r($ret_tax_array);
  37
  38         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
  39         // if no exemptions or taxgroup is empty, then no included/excluded taxes
  40         if ($tax_array == null)
  41                 return $price;
  42
  43         $tax_multiplier = 0;
  44
  45         // loop for all taxes
  46
  47         foreach ($tax_array as $taxitem)
  48         {
  49                 $tax_multiplier += $taxitem["rate"];
  50         }
  51
  52         return round($price / (1 + ($tax_multiplier / 100)),  user_price_dec());
  53 }
  54 //
  55 //      Full price (incl. VAT) for item $stock_id with line price $price,
  56 //      with tax rates $tax_group_array or applicable group $tax_group
  57 //
  58 function get_full_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
  59 {
  60         // if price is zero, then can't be taxed !
  61         if ($price == 0)
  62                 return 0;
  63
  64         if ($tax_included==1) return $price;
  65
  66         // if array already read, then make a copy and use that
  67         if ($tax_group_array)
  68                 $ret_tax_array = $tax_group_array;
  69         else
  70                 $ret_tax_array = get_tax_group_items_as_array($tax_group);
  71
  72         //print_r($ret_tax_array);
  73
  74         $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
  75         // if no exemptions or taxgroup is empty, then no included/excluded taxes
  76         if ($tax_array == null)
  77                 return $price;
  78
  79         $tax_multiplier = 0;
  80
  81         // loop for all items
  82
  83         foreach ($tax_array as $taxitem)
  84         {
  85                         $tax_multiplier += $taxitem["rate"];
  86         }
  87
  88         return round($price * (1 + ($tax_multiplier / 100)),  user_price_dec());
  89 }
  90
  91 //---------------------------------------------------------------------------------
  92 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate)
  93
  94 function get_taxes_for_item($stock_id, $tax_group_items_array)
  95 {
  96         $item_tax_type = get_item_tax_type_for_item($stock_id);
  97
  98         // if the item is exempt from all taxes then return 0
  99         if ($item_tax_type["exempt"])
 100                 return null;
 101
 102         // get the exemptions for this item tax type
 103         $item_tax_type_exemptions_db = get_item_tax_type_exemptions($item_tax_type["id"]);
 104
 105         // read them all into an array to minimize db querying
 106         $item_tax_type_exemptions = array();
 107         while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
 108         {
 109                 $item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
 110         }
 111
 112         $ret_tax_array = array();
 113
 114         // if any of the taxes of the tax group are in the exemptions, then skip
 115         foreach ($tax_group_items_array as $tax_group_item)
 116         {
 117
 118                 $skip = false;
 119
 120                 // if it's in the exemptions, skip
 121                 foreach ($item_tax_type_exemptions as $exemption)
 122                 {
 123                         if (($tax_group_item['tax_type_id'] == $exemption))
 124                         {
 125                         $skip = true;
 126                         break;
 127                         }
 128                 }
 129
 130                 if (!$skip)
 131                 {
 132                         $index = $tax_group_item['tax_type_id'];
 133                         $ret_tax_array[$index] = $tax_group_item;
 134                 }
 135         }
 136
 137         return $ret_tax_array;
 138 }
 139 //-----------------------------------------------------------------------------------
 140 // return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate, included_in_price, Value)
 141
 142 function get_tax_for_items($items, $prices, $shipping_cost, $tax_group, $tax_included=null, $tax_items_array=null)
 143 {
 144         // first create and set an array with all the tax types of the tax group
 145         if($tax_items_array!=null)
 146           $ret_tax_array = $tax_items_array;
 147         else
 148           $ret_tax_array = get_tax_group_items_as_array($tax_group);
 149
 150         foreach($ret_tax_array as $k=>$t)
 151                 $ret_tax_array[$k]['Net'] = 0;
 152
 153         // loop for all items
 154         for ($i = 0; $i < count($items); $i++)
 155         {
 156                 $item_taxes = get_taxes_for_item($items[$i], $ret_tax_array);
 157                 if ($item_taxes != null)
 158                 {
 159                         foreach ($item_taxes as $item_tax)
 160                         {
 161                                 if ($item_tax['rate'] !== null) {
 162                                         $index = $item_tax['tax_type_id'];
 163                                         if($tax_included==1) {// 2008-11-26 Joe Hunt Taxes are stored without roundings
 164                                           $nprice = get_tax_free_price_for_item($items[$i], $prices[$i], $tax_group, $tax_included, null, $item_tax['tax_type_id']);
 165                                           $ret_tax_array[$index]['Value'] += $nprice*$item_tax['rate']/100;
 166                                           $ret_tax_array[$index]['Net'] += $nprice;
 167                                         } else {
 168                                           $ret_tax_array[$index]['Value'] += ($prices[$i] * $item_tax['rate'] / 100);
 169                                           $ret_tax_array[$index]['Net'] += $prices[$i];
 170                                         }
 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 $item_tax)
 195                         {
 196                                 if ($item_tax['rate'] !== null) {
 197                                         $index = $item_tax['tax_type_id'];
 198                                         $rate = isset($ret_tax_array[$index]['rate']) ? $item_tax['rate'] : 0; // use customer tax group on shipment
 199                                           if($tax_included==1) {// 2008-11-26 Joe Hunt Taxes are stored without roundings
 200                                                 $ret_tax_array[$index]['Value'] += ($shipping_net * $rate / 100);
 201                                         $ret_tax_array[$index]['Net'] += $shipping_net;
 202                                           } else {
 203                                                 $ret_tax_array[$index]['Value'] += ($shipping_cost * $rate / 100);
 204                                         $ret_tax_array[$index]['Net'] += $shipping_cost;
 205                                           }
 206                                 }
 207                         }
 208                 }
 209         }
 210
 211         //print_r($ret_tax_array);
 212
 213         return $ret_tax_array;
 214 }
 215
 216 ?>