include_once($path_to_root . "/taxes/db/item_tax_types_db.inc");
//---------------------------------------------------------------------------------
+// Returns basic fiscal parameters for transaction item which depend on stock type and customer/supplier tax area.
+//
+// vat_category => stock tax category
+// tax_area => cust/supp tax area
+// taxes => all taxes applicable:
+// tax_type_id1 => (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate)
+// tax_type_id2 => ...
-// returns the price of a given item minus any included taxes
-// for item $stock_id with line price $price,
-// with applicable tax rates $tax_group_array or group id $tax_group
-
-function get_tax_free_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
+function get_base_taxdata($stock_id, $group_id)
{
- // if price is zero, then can't be taxed !
- if ($price == 0)
- return 0;
-
- if ($tax_included==0) return $price;
-
- // if array already read, then make a copy and use that
- if ($tax_group_array)
- $ret_tax_array = $tax_group_array;
- else
- $ret_tax_array = get_tax_group_items_as_array($tax_group);
-
- $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
-
- // if no exemptions or taxgroup is empty, then no included/excluded taxes
- if ($tax_array == null)
- return $price;
-
- // to avoid rounding errors we have to just subtract taxes from tax_included price.
- $tax_multiplier = 0;
- foreach ($tax_array as $taxitem)
- {
- $tax_multiplier += $taxitem["rate"];
- }
+ static $last_group = null, $group_data;
- $tax = 0;
- foreach ($tax_array as $taxitem)
- {
- $tax += round($price*$taxitem['rate']/(100+$tax_multiplier), user_price_dec());
+ if ($last_group != $group_id) { // cache group data for better performance
+ $last_group = $group_id;
+ $group_data = get_tax_group_data($group_id);
}
- return $price-$tax;
-}
-//
-// Full price (incl. VAT) for item $stock_id with line price $price,
-// with tax rates $tax_group_array or applicable group $tax_group
-//
-function get_full_price_for_item($stock_id, $price, $tax_group, $tax_included, $tax_group_array=null)
-{
- // if price is zero, then can't be taxed !
- if ($price == 0)
- return 0;
-
- if ($tax_included==1) return $price;
-
- // if array already read, then make a copy and use that
- if ($tax_group_array)
- $ret_tax_array = $tax_group_array;
- else
- $ret_tax_array = get_tax_group_items_as_array($tax_group);
-
- //print_r($ret_tax_array);
-
- $tax_array = get_taxes_for_item($stock_id, $ret_tax_array);
- // if no exemptions or taxgroup is empty, then no included/excluded taxes
- if ($tax_array == null)
- return $price;
-
- $tax_multiplier = 0;
- // loop for all items
+ $taxdata = array('tax_area' => $group_data['tax_area'], 'taxes' => null);
- foreach ($tax_array as $taxitem)
+ if ($stock_id===null) // shipping special case
{
- $tax_multiplier += $taxitem["rate"];
+ $taxdata['vat_category'] = VC_SERVICES;
+ $taxdata['taxes'] = get_tax_group_items_as_array(null);
+ return $taxdata;
}
-
- return round($price * (1 + ($tax_multiplier / 100)), user_price_dec());
-}
-//---------------------------------------------------------------------------------
-// return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate)
+ $item_tax_type = get_item_tax_type_for_item($stock_id); // get item tax data
+ $taxdata['vat_category'] = $item_tax_type['vat_category'];
-function get_taxes_for_item($stock_id, $tax_group_items_array)
-{
- $item_tax_type = get_item_tax_type_for_item($stock_id);
-
- // if the item is exempt from all taxes then return 0
+ // if the item is exempt from all taxes thats all
if ($item_tax_type["exempt"])
- return null;
-
+ return $taxdata;
+
+ $taxdata['taxes'] = array();
+
// get the exemptions for this item tax type
$item_tax_type_exemptions_db = get_item_tax_type_exemptions($item_tax_type["id"]);
-
+
// read them all into an array to minimize db querying
$item_tax_type_exemptions = array();
while ($item_tax_type_exemp = db_fetch($item_tax_type_exemptions_db))
{
$item_tax_type_exemptions[] = $item_tax_type_exemp["tax_type_id"];
}
-
- $ret_tax_array = array();
-
+
+ $tax_group_items_array = $group_data['taxes'];
// if any of the taxes of the tax group are in the exemptions, then skip
foreach ($tax_group_items_array as $tax_group_item)
- {
-
+ {
+
$skip = false;
-
+
// if it's in the exemptions, skip
- foreach ($item_tax_type_exemptions as $exemption)
- {
- if (($tax_group_item['tax_type_id'] == $exemption))
+ if (is_null($tax_group_item['rate']))
+ $skip = true;
+ else
+ foreach ($item_tax_type_exemptions as $exemption)
{
- $skip = true;
- break;
+ if (($tax_group_item['tax_type_id'] == $exemption))
+ {
+ $skip = true;
+ break;
+ }
}
- }
-
+
if (!$skip)
{
$index = $tax_group_item['tax_type_id'];
- $ret_tax_array[$index] = $tax_group_item;
+ $taxdata['taxes'][$index] = $tax_group_item;
}
}
-
- return $ret_tax_array;
+
+ return $taxdata;
}
-//-----------------------------------------------------------------------------------
-// return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate, included_in_price, Value)
-function get_tax_for_items($items, $prices, $shipping_cost, $tax_group, $tax_included=null, $tax_items_array=null, $tax_algorithm = null)
+/*
+ Main tax procedure splitting transaction item value according to item tax rules applicable:
+ $stock_id - stock item code; special case is '' for shipping
+ $amount - price/value to be splitted
+ $tax_group - entity tax group
+ $tax_included - whether value includes all taxes
+ $vat_factor - 0-1; tax deduction factor
+ $allow_reverse - option for invoice - whether to honour reverse charging
+
+ Returned array contains calculated values for GL postings and tax registration:
+ 'Net' - value without tax,
+ 'Tax' - tax sum,
+ 'Cost' - cost value (can be higher then Net value) used in parallel postings,
+ 'vat_category' - stock tax category
+ and detailed info for any tax applicable tax (any array with numeric key):
+ 'tax_type_id' - tax type id
+ 'Value' - charged tax value
+ 'Deductible' - tax deductible (can be lower than Value for special goods)
+ 'Payable' - tax payable
+ 'Adjust' - additional adjustemnt to deductible tax due to sales structure factor
+ 'rate' - tax rate
+ 'sales_gl_code' - sales tax GL account
+ 'purchasing_gl_code' - purchase tax GL account
+ 'tax_type_name' - name of tax type
+*/
+function split_item_price($stock_id, $amount, $group_id, $tax_included=false, $trans_type=ST_SUPPINVOICE, $vat_factor = 1,
+ $allow_reverse=true, $date=null)
{
- if (!$tax_algorithm)
- $tax_algorithm = get_company_pref('tax_algorithm');
- // first create and set an array with all the tax types of the tax group
- if($tax_items_array!=null)
- $ret_tax_array = $tax_items_array;
- else
- $ret_tax_array = get_tax_group_items_as_array($tax_group);
+ global $TS;
$dec = user_price_dec();
- $fully_exempt = true;
- foreach($ret_tax_array as $k=>$t)
+ $itemdata = get_base_taxdata($stock_id, $group_id);
+ $vat_category = $itemdata['vat_category'];
+ $item_taxes = $itemdata['taxes'];
+
+ $taxopt = $TS->options($trans_type, $itemdata['tax_area'], $vat_category, $allow_reverse);
+
+ if (empty($item_taxes))
{
- if ($t['rate'] !== null)
- $fully_exempt = false;
- $ret_tax_array[$k]['Net'] = 0;
+ $ret_array['Net'] = $amount;
+ $ret_array['Cost'] = $amount;
+ $ret_array['Tax'] = 0;
+ if (!is_null($item_taxes)) // register empty taxes only for not fully exempt items
+ $ret_array[] = array('Value'=>0, 'rate' => null, 'tax_type_id' => null, 'Deductible'=>0, 'Adjust' => 0, 'Payable' => 0);
}
-
- $ret_tax_array['exempt'] = array('Value'=>0, 'Net'=>0, 'rate' => null, 'tax_type_id' => '', 'sales_gl_code' => '');
- $dec = user_price_dec();
- // loop for all items
- for ($i = 0; $i < count($items); $i++)
+ else
{
- $item_taxes = get_taxes_for_item($items[$i], $ret_tax_array);
- if ($item_taxes == null || $fully_exempt)
- {
- $ret_tax_array['exempt']['Value'] += round2(0, $dec);
- $ret_tax_array['exempt']['Net'] += $prices[$i];
- }
- else
- {
- $tax_multiplier = 0;
+ $ret_array['Net'] = $ret_array['Cost'] = $ret_array['Tax'] = 0;
+
+ $tax_multiplier = 0;
+
+ if ($taxopt&TAX_CHARGED) // divide tax for net and tax only if charged on document
foreach ($item_taxes as $taxitem)
- {
$tax_multiplier += $taxitem['rate'];
- }
- foreach ($item_taxes as $item_tax)
- {
- if ($item_tax['rate'] !== null) {
- $index = $item_tax['tax_type_id'];
- if ($tax_included == 1) {
- $ret_tax_array[$index]['Value'] += round2($prices[$i]*$item_tax['rate']/(100+$tax_multiplier), $dec);
- $ret_tax_array[$index]['Net'] += round2($prices[$i]*100/(100+$tax_multiplier), $dec);
+
+ $partial_vat_percent = get_company_pref('partial_vat_percent');
+
+ foreach ($item_taxes as $tax_id => $item_tax)
+ {
+ if ($item_tax['rate'] !== null)
+ {
+
+ // effective vat for some special purchases is lower than nominal
+ $factor = $vat_category == VC_NONDEDUCT ? 0 : ($vat_category==VC_PARTIAL ? $partial_vat_percent/100.0 : 1);
+
+ $net_value = $amount;
+ if ($tax_included == true) {
+ $vat_value = round($amount*$item_tax['rate']/(100+$tax_multiplier), 2);
+
+ if ($taxopt&TAX_CHARGED)
+ $net_value -= $vat_value;
+
} else {
- $ret_tax_array[$index]['Value'] += round2($prices[$i] * $item_tax['rate'] / 100, $dec);
- $ret_tax_array[$index]['Net'] += $prices[$i];
+
+ $vat_value = round($amount * $item_tax['rate'] / 100, 2);
}
+
+ $ret_array['Net'] = round2($net_value, $dec);
+ $ret_array['Cost'] = $ret_array['Net'];
+
+ $tax = array('Value' => 0, 'Deductible' => 0, 'Adjust' => 0, 'Payable' => 0);
+
+ $tax['purchasing_gl_code'] = $item_tax['purchasing_gl_code'];
+ $tax['sales_gl_code'] = $item_tax['sales_gl_code'];
+ $tax['rate'] = $item_tax['rate'];
+ $tax['tax_type_id'] = $item_tax['tax_type_id'];
+ $tax['tax_type_name'] = $item_tax['tax_type_name'];
+
+ if ($taxopt & TAX_CHARGED) // tax is charged on document
+ $tax['Value'] = round2($vat_value, $dec);
+
+ if ($taxopt & TAX_PAYABLE) // transaction is taxable
+ $tax['Payable'] = round2($vat_value, $dec);
+
+ if ($taxopt & TAX_DEDUCTIBLE) // tax is deductible
+ {
+ $tax['Deductible'] = round2($vat_value*$factor, 2); // [4815] To avoid rounding issues if $dec > 2 decimal places
+ $tax['Adjust'] = round2(-(1-$vat_factor)*$factor*$vat_value, $dec); // adjustment due to mixed taxed/exmpt sales activity
+ } else {
+ $tax['Deductible'] = 0;
+ $tax['Adjust'] = 0;
+ }
+ $ret_array['Cost'] += $tax['Value'] + ($tax['Payable'] - $tax['Deductible']);// - $tax['Adjust'];
+
+ $ret_array[] = $tax;
+ $ret_array['Tax'] += $tax['Value'];
}
- }
}
}
- // add the shipping taxes, only if non-zero, and only if tax group taxes shipping
- if ($shipping_cost != 0)
+ $ret_array['vat_category'] = $vat_category;
+ return $ret_array;
+}
+
+//-----------------------------------------------------------------------------------
+// return an array of (tax_type_id, tax_type_name, sales_gl_code, purchasing_gl_code, rate, included_in_price, Value, Net)
+//
+// $vat_factors - effective part of vat values included in tax; calculated but not included vat is added to net value
+//
+function get_tax_for_items($trans_type, $items, $prices, $shipping_cost, $tax_group, $tax_included=null,
+ $tax_algorithm = null, $vat_factors = null, $allow_reverse = true)
+{
+
+ // if shipping cost is passed, just add to the prices/items tables
+ if ($shipping_cost != 0)
+ {
+ $items[] = null;
+ $prices[] = $shipping_cost;
+ if ($vat_factors)
+ $vat_factors[] = 1;
+ }
+
+ // calculate tax sums
+ $ret_tax_array = array();
+ foreach($items as $i => $stock_id)
{
- $item_taxes = get_shipping_tax_as_array($tax_group);
- if ($item_taxes != null)
+ $taxdata = split_item_price($stock_id, $prices[$i], $tax_group, $tax_included, $trans_type,
+ $vat_factors ? $vat_factors[$i] : 1, $allow_reverse, $date=null); // FIXME: $date
+
+ foreach ($taxdata as $key => $data)
{
- if ($tax_included == 1)
+ if (is_numeric($key))
{
- $tax_rate = 0;
- foreach ($item_taxes as $item_tax)
+ $tax_id = isset($data['tax_type_id']) ? $data['tax_type_id'] : 'exempt';
+
+ if (!isset($ret_tax_array[$tax_id]))
{
- $index = $item_tax['tax_type_id'];
- if(isset($ret_tax_array[$index])) {
- $tax_rate += $item_tax['rate'];
- }
+ $ret_tax_array[$tax_id] = $data;
+ $ret_tax_array[$tax_id]['Net'] = $taxdata['Net'];
+ $ret_tax_array[$tax_id]['vat_category'] = $taxdata['vat_category'];
}
- $shipping_net = round2($shipping_cost*100/(100+$tax_rate), $dec);
- }
- foreach ($item_taxes as $item_tax)
- {
- $index = $item_tax['tax_type_id'];
- if ($item_tax['rate'] !== null && $ret_tax_array[$index]['rate'] !== null) {
- if($tax_included==1) {
- $ret_tax_array[$index]['Value'] += round2($shipping_cost*$item_tax['rate']/(100+$tax_rate), $dec);
- $ret_tax_array[$index]['Net'] += $shipping_net;
- } else {
- $ret_tax_array[$index]['Value'] += round2($shipping_cost * $item_tax['rate'] / 100, $dec);
- $ret_tax_array[$index]['Net'] += $shipping_cost;
- }
+ else
+ {
+ foreach(array('Value', 'Payable', 'Deductible', 'Adjust') as $amt)
+ $ret_tax_array[$tax_id][$amt] += $data[$amt];
+ $ret_tax_array[$tax_id]['Net'] += $taxdata['Net'];
}
}
}
}
- if ($tax_algorithm == TCA_TOTALS ) {
+ if (!$tax_algorithm)
+ $tax_algorithm = get_company_pref('tax_algorithm');
+
+ if ($tax_algorithm == TCA_TOTALS) { // ?
+ $dec = user_price_dec();
// update taxes with
foreach($ret_tax_array as $index => $item_tax) {
- $ret_tax_array[$index]['Value'] = round2($item_tax['Net'] * $item_tax['rate'] / 100, $dec);
+ if ($ret_tax_array[$index]['Value'])
+ $ret_tax_array[$index]['Value'] = round2($item_tax['Net'] * $item_tax['rate'] / 100, $dec);
}
}
return $ret_tax_array;
}
+
+//---------------------------------------------------------------------------------
+
+// returns the price of a given item minus any included taxes
+// for item $stock_id with line price $price and supplier/customer group_id $tax_group
+
+function get_tax_free_price_for_item($trans_type, $stock_id, $price, $tax_group, $tax_included, $allow_reverse = true)
+{
+ // if price is zero, then can't be taxed !
+ if ($price == 0)
+ return 0;
+
+ if ($tax_included==0) return $price;
+
+ $taxdata = split_item_price($stock_id, $price, $tax_group, $tax_included, $trans_type, 1, $allow_reverse);
+
+ return $taxdata['Net'];
+}
+//
+// Full price (incl. VAT) for item $stock_id
+// calculated for line price $price, and applicable group $tax_group
+//
+function get_full_price_for_item($trans_type, $stock_id, $price, $tax_group, $tax_included, $allow_reverse = true)
+{
+ // if price is zero, then can't be taxed !
+ if ($price == 0)
+ return 0;
+
+ if ($tax_included==1) return $price;
+
+ $taxdata = split_item_price($stock_id, $price, $tax_group, $tax_included, $trans_type, 1, $allow_reverse);
+
+ return $taxdata['Net'] + $taxdata['Tax'];
+}
projects / fa-stable.git / blobdiff