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($path_to_root . "/taxes/db/item_tax_types_db.inc");
  15
  16 //---------------------------------------------------------------------------------
  17
  18 // returns the tax cost for a given item
  19 /*
  20 function get_tax_value_for_item($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         foreach($ret_tax_array as $k=>$t)
 178                 $ret_tax_array[$k]['Net'] = 0;
 179
 180         // loop for all items
 181         for ($i = 0; $i < count($items); $i++)
 182         {
 183                 $item_taxes = get_taxes_for_item($items[$i], $ret_tax_array);
 184
 185                 if ($item_taxes != null)
 186                 {
 187                         foreach ($item_taxes as $item_tax)
 188                         {
 189                                 $index = $item_tax['tax_type_id'];
 190                                 if($tax_included==1) {// 2008-11-26 Joe Hunt Taxes are stored without roundings
 191                                   //$ret_tax_array[$index]['Value'] += round($prices[$i] * $item_tax['rate']
 192                                   //    / ($item_tax['rate'] + 100),  user_price_dec());
 193                                   $ret_tax_array[$index]['Value'] += ($prices[$i] * $item_tax['rate'] / ($item_tax['rate'] + 100));
 194                                   $ret_tax_array[$index]['Net'] += ($prices[$i] * 100 / ($item_tax['rate'] + 100));
 195                                 } else {
 196                                   //$ret_tax_array[$index]['Value'] +=
 197                                   //    round($prices[$i] * $item_tax['rate'] / 100,  user_price_dec());
 198                                   $ret_tax_array[$index]['Value'] += ($prices[$i] * $item_tax['rate'] / 100);
 199                                   $ret_tax_array[$index]['Net'] += $prices[$i];
 200                                 }
 201                         }
 202                 }
 203         }
 204
 205         // add the shipping taxes, only if non-zero, and only if tax group taxes shipping
 206         if ($shipping_cost != 0)
 207         {
 208                 $item_taxes = get_shipping_tax_as_array();
 209                 if ($item_taxes != null)
 210                 {
 211                         foreach ($item_taxes as $item_tax)
 212                         {
 213                                 $index = $item_tax['tax_type_id'];
 214                                 if(isset($ret_tax_array[$index])) {
 215                                   if($tax_included==1) {// 2008-11-26 Joe Hunt Taxes are stored without roundings
 216                                         //$ret_tax_array[$index]['Value'] += round($shipping_cost * $item_tax['rate']
 217                                         //  / ($item_tax['rate'] + 100),  user_price_dec());
 218                                         $ret_tax_array[$index]['Value'] += ($shipping_cost * $item_tax['rate'] / ($item_tax['rate'] + 100));
 219                                     $ret_tax_array[$index]['Net'] += ($shipping_cost * 100 / ($item_tax['rate'] + 100));
 220                                   } else {
 221                                         //$ret_tax_array[$index]['Value'] +=
 222                                         //  round($shipping_cost * $item_tax['rate'] / 100,  user_price_dec());
 223                                         $ret_tax_array[$index]['Value'] += ($shipping_cost * $item_tax['rate'] / 100);
 224                                     $ret_tax_array[$index]['Net'] += $shipping_cost;
 225                                  }
 226                                 }
 227                         }
 228                 }
 229         }
 230
 231         //print_r($ret_tax_array);
 232
 233         return $ret_tax_array;
 234 }
 235 //
 236 //      Get all taxes for given tax_type_id. This can be used when
 237 //      no tax group exemptions are active (local sales).
 238 //      To be used in quick entries.
 239 //
 240 function get_taxes_for_item_tax($tax_type_id)
 241 {
 242         $item_tax_type = get_item_tax_type($tax_type_id);
 243
 244         // if the item is exempt from all taxes then return 0
 245         if ($item_tax_type["exempt"])
 246                 return null;
 247
 248         // get the exemptions for this item tax type
 249         $item_tax_type_exemptions_db = get_item_tax_type_exemptions($tax_type_id);
 250
 251         // read them all into an array to minimize db querying
 252         $item_tax_type_exemptions = array();
 253         while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
 254         {
 255                 $item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
 256         }
 257
 258         $ret_tax_array = array();
 259
 260         $tax_rates = get_all_tax_types_simple();
 261         // if any of the taxes are in the exemptions, then skip
 262         while($tax_rate = db_fetch($tax_rates))
 263         {
 264
 265                 $skip = false;
 266
 267                 // if it's in the exemptions, skip
 268                 foreach ($item_tax_type_exemptions as $exemption)
 269                 {
 270                         if (($tax_rate['id'] == $exemption))
 271                         {
 272                         $skip = true;
 273                         break;
 274                         }
 275                 }
 276
 277                 if (!$skip)
 278                 {
 279                         $index = $tax_rate['id'];
 280                         $ret_tax_array[$index] = $tax_rate;
 281                 }
 282         }
 283
 284         return $ret_tax_array;
 285 }
 286
 287 function is_tax_account($account_code)
 288 {
 289         $sql= "SELECT id FROM ".TB_PREF."tax_types WHERE
 290                 sales_gl_code='$account_code' OR purchasing_gl_code='$account_code'";
 291         $result = db_query($sql, "checking account is tax account");
 292         if (db_num_rows($result) > 0) {
 293                 $acct = db_fetch($result);
 294                 return $acct['id'];
 295         } else
 296                 return false;
 297 }
 298
 299 ?>