diff --git a/erpnext/accounts/services/taxes.py b/erpnext/accounts/services/taxes.py
deleted file mode 100644
index ebccf91f0a3..00000000000
--- a/erpnext/accounts/services/taxes.py
+++ /dev/null
@@ -1,451 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-"""Tax helpers: TaxService class for doc-mutating operations, free functions for stateless utilities."""
-
-import json
-
-import frappe
-from frappe import _, throw
-from frappe.utils import cint, flt, parse_json
-
-import erpnext
-from erpnext.stock.get_item_details import (
-	NOT_APPLICABLE_TAX,
-	_get_item_tax_template,
-	_get_item_tax_template_from_item_group,
-	get_item_tax_map,
-)
-
-
-class TaxService:
-	def __init__(self, doc):
-		self.doc = doc
-
-	def set_taxes(self) -> None:
-		doc = self.doc
-		if not doc.meta.get_field("taxes"):
-			return
-
-		tax_master_doctype = doc.meta.get_field("taxes_and_charges").options
-
-		if (doc.is_new() or self.is_pos_profile_changed()) and not doc.get("taxes"):
-			if doc.company and not doc.get("taxes_and_charges"):
-				doc.taxes_and_charges = frappe.db.get_value(
-					tax_master_doctype, {"is_default": 1, "company": doc.company}
-				)
-			self.append_taxes_from_master(tax_master_doctype)
-
-	def is_pos_profile_changed(self) -> bool:
-		doc = self.doc
-		if (
-			doc.doctype == "Sales Invoice"
-			and doc.is_pos
-			and doc.pos_profile != frappe.db.get_value("Sales Invoice", doc.name, "pos_profile")
-		):
-			return True
-
-	def set_taxes_and_charges(self) -> None:
-		doc = self.doc
-		if doc.doctype == "Material Request":
-			return
-
-		if doc.get("taxes") or doc.get("is_pos"):
-			return
-
-		# set by the Opening Invoice Creation Tool, where the outstanding amount
-		# entered against a party is already inclusive of tax
-		if doc.flags.dont_auto_add_taxes:
-			return
-
-		if frappe.get_single_value(
-			"Accounts Settings", "add_taxes_from_taxes_and_charges_template"
-		) and hasattr(doc, "taxes_and_charges"):
-			if tax_master_doctype := doc.meta.get_field("taxes_and_charges").options:
-				self.append_taxes_from_master(tax_master_doctype)
-
-		if frappe.get_single_value("Accounts Settings", "add_taxes_from_item_tax_template"):
-			self.append_taxes_from_item_tax_template()
-
-	def append_taxes_from_master(self, tax_master_doctype=None) -> None:
-		doc = self.doc
-		if doc.get("taxes_and_charges"):
-			if not tax_master_doctype:
-				tax_master_doctype = doc.meta.get_field("taxes_and_charges").options
-			doc.extend("taxes", get_taxes_and_charges(tax_master_doctype, doc.get("taxes_and_charges")))
-
-	def append_taxes_from_item_tax_template(self) -> None:
-		doc = self.doc
-		if not frappe.get_single_value("Accounts Settings", "add_taxes_from_item_tax_template"):
-			return
-
-		for row in doc.items:
-			item_tax_rate = row.get("item_tax_rate")
-			if not item_tax_rate:
-				continue
-
-			if isinstance(item_tax_rate, str):
-				item_tax_rate = parse_json(item_tax_rate)
-
-			for account_head, _rate in item_tax_rate.items():
-				if not self.get_tax_row(account_head):
-					doc.append(
-						"taxes",
-						{
-							"charge_type": "On Net Total",
-							"account_head": account_head,
-							"rate": 0,
-							"description": account_head,
-							"set_by_item_tax_template": 1,
-							"category": "Total",
-							"add_deduct_tax": "Add",
-						},
-					)
-
-	def get_tax_row(self, account_head):
-		for row in self.doc.taxes:
-			if row.account_head == account_head:
-				return row
-
-	def set_other_charges(self) -> None:
-		self.doc.set("taxes", [])
-		self.set_taxes()
-
-	def validate_enabled_taxes_and_charges(self) -> None:
-		doc = self.doc
-		taxes_and_charges_doctype = doc.meta.get_options("taxes_and_charges")
-		if doc.taxes_and_charges and frappe.get_cached_value(
-			taxes_and_charges_doctype, doc.taxes_and_charges, "disabled"
-		):
-			frappe.throw(_("{0} '{1}' is disabled").format(taxes_and_charges_doctype, doc.taxes_and_charges))
-
-	def validate_tax_account_company(self) -> None:
-		doc = self.doc
-		for d in doc.get("taxes"):
-			if d.account_head:
-				tax_account_company = frappe.get_cached_value("Account", d.account_head, "company")
-				if tax_account_company != doc.company:
-					frappe.throw(
-						_("Row #{0}: Account {1} does not belong to company {2}").format(
-							d.idx, d.account_head, doc.company
-						)
-					)
-
-	def get_tax_map(self) -> dict:
-		tax_map = {}
-		for tax in self.doc.get("taxes"):
-			tax_map.setdefault(tax.account_head, 0.0)
-			tax_map[tax.account_head] += tax.tax_amount
-		return tax_map
-
-	def get_amount_and_base_amount(self, item, enable_discount_accounting):
-		doc = self.doc
-		amount = item.net_amount
-		base_amount = item.base_net_amount
-
-		if (
-			enable_discount_accounting
-			and doc.get("discount_amount")
-			and doc.get("additional_discount_account")
-		):
-			if not hasattr(doc, "__has_distributed_discount_set"):
-				doc.__has_distributed_discount_set = any(
-					i.distributed_discount_amount for i in doc.get("items")
-				)
-
-			if not doc.__has_distributed_discount_set:
-				return item.amount, item.base_amount
-
-			amount += item.distributed_discount_amount
-			base_amount += flt(
-				item.distributed_discount_amount * doc.get("conversion_rate"),
-				item.precision("distributed_discount_amount"),
-			)
-
-		return amount, base_amount
-
-	def get_tax_amounts(self, tax, enable_discount_accounting):
-		doc = self.doc
-		amount = tax.tax_amount_after_discount_amount
-		base_amount = tax.base_tax_amount_after_discount_amount
-
-		if (
-			enable_discount_accounting
-			and doc.get("discount_amount")
-			and doc.get("additional_discount_account")
-			and doc.get("apply_discount_on") == "Grand Total"
-		):
-			amount = tax.tax_amount
-			base_amount = tax.base_tax_amount
-
-		return amount, base_amount
-
-
-@frappe.whitelist()
-def get_tax_rate(account_head: str) -> dict:
-	return frappe.get_cached_value("Account", account_head, ["tax_rate", "account_name"], as_dict=True)
-
-
-@frappe.whitelist()
-def get_default_taxes_and_charges(
-	master_doctype: str, tax_template: str | None = None, company: str | None = None
-) -> dict | None:
-	if not company:
-		return {}
-
-	if tax_template and company:
-		tax_template_company = frappe.get_cached_value(master_doctype, tax_template, "company")
-		if tax_template_company == company:
-			return
-
-	default_tax = frappe.db.get_value(master_doctype, {"is_default": 1, "company": company})
-
-	return {
-		"taxes_and_charges": default_tax,
-		"taxes": get_taxes_and_charges(master_doctype, default_tax),
-	}
-
-
-@frappe.whitelist()
-def get_taxes_and_charges(master_doctype: str, master_name: str | None = None) -> list | None:
-	if not master_name:
-		return
-	from frappe.model import child_table_fields, default_fields
-
-	tax_master = frappe.get_doc(master_doctype, master_name)
-
-	taxes_and_charges = []
-	for _i, tax in enumerate(tax_master.get("taxes")):
-		tax = tax.as_dict()
-
-		for fieldname in default_fields + child_table_fields:
-			if fieldname in tax:
-				del tax[fieldname]
-
-		taxes_and_charges.append(tax)
-
-	return taxes_and_charges
-
-
-def validate_conversion_rate(
-	currency: str, conversion_rate: float, conversion_rate_label: str, company: str
-) -> None:
-	"""Throw a validation error if conversion_rate is falsy."""
-	company_currency = frappe.get_cached_value("Company", company, "default_currency")
-
-	if not conversion_rate:
-		throw(
-			_("{0} is mandatory. Maybe Currency Exchange record is not created for {1} to {2}.").format(
-				conversion_rate_label, currency, company_currency
-			)
-		)
-
-
-def validate_taxes_and_charges(tax) -> None:
-	if tax.charge_type in ["Actual", "On Net Total", "On Paid Amount"] and tax.row_id:
-		frappe.throw(
-			_("Can refer row only if the charge type is 'On Previous Row Amount' or 'Previous Row Total'")
-		)
-	elif tax.charge_type in ["On Previous Row Amount", "On Previous Row Total"]:
-		if cint(tax.idx) == 1:
-			frappe.throw(
-				_(
-					"Cannot select charge type as 'On Previous Row Amount' or 'On Previous Row Total' for first row"
-				)
-			)
-		elif not tax.row_id:
-			frappe.throw(
-				_("Please specify a valid Row ID for row {0} in table {1}").format(tax.idx, _(tax.doctype))
-			)
-		elif tax.row_id and cint(tax.row_id) >= cint(tax.idx):
-			frappe.throw(
-				_("Cannot refer row number greater than or equal to current row number for this Charge type")
-			)
-
-	if tax.charge_type == "Actual":
-		tax.rate = None
-
-
-def validate_account_head(idx: int, account: str, company: str, context: str | None = None) -> None:
-	"""Throw a ValidationError if the account belongs to a different company or is a group account."""
-	if company != frappe.get_cached_value("Account", account, "company"):
-		frappe.throw(
-			_("Row {0}: The {3} Account {1} does not belong to the company {2}").format(
-				idx, frappe.bold(account), frappe.bold(company), context or ""
-			),
-			title=_("Invalid Account"),
-		)
-
-	if frappe.get_cached_value("Account", account, "is_group"):
-		frappe.throw(
-			_(
-				"You selected the account group {1} as {2} Account in row {0}. Please select a single account."
-			).format(idx, frappe.bold(account), context or ""),
-			title=_("Invalid Account"),
-		)
-
-
-def validate_cost_center(tax, doc) -> None:
-	if not tax.cost_center:
-		return
-
-	company = frappe.get_cached_value("Cost Center", tax.cost_center, "company")
-
-	if company != doc.company:
-		frappe.throw(
-			_("Row {0}: Cost Center {1} does not belong to Company {2}").format(
-				tax.idx, frappe.bold(tax.cost_center), frappe.bold(doc.company)
-			),
-			title=_("Invalid Cost Center"),
-		)
-
-
-def validate_inclusive_tax(tax, doc) -> None:
-	def _on_previous_row_error(row_range):
-		throw(
-			_("To include tax in row {0} in Item rate, taxes in rows {1} must also be included").format(
-				tax.idx, row_range
-			)
-		)
-
-	if cint(getattr(tax, "included_in_print_rate", None)):
-		if tax.charge_type == "Actual":
-			throw(
-				_("Charge of type 'Actual' in row {0} cannot be included in Item Rate or Paid Amount").format(
-					tax.idx
-				)
-			)
-		elif tax.charge_type == "On Previous Row Amount" and not cint(
-			doc.get("taxes")[cint(tax.row_id) - 1].included_in_print_rate
-		):
-			_on_previous_row_error(tax.row_id)
-		elif tax.charge_type == "On Previous Row Total" and not all(
-			[cint(t.included_in_print_rate) for t in doc.get("taxes")[: cint(tax.row_id) - 1]]
-		):
-			_on_previous_row_error("1 - %d" % (tax.row_id,))
-		elif tax.get("category") == "Valuation":
-			frappe.throw(_("Valuation type charges can not be marked as Inclusive"))
-
-
-def set_balance_in_account_currency(
-	gl_dict,
-	account_currency: str | None = None,
-	conversion_rate: float | None = None,
-	company_currency: str | None = None,
-) -> None:
-	if (not conversion_rate) and (account_currency != company_currency):
-		frappe.throw(
-			_("Account: {0} with currency: {1} can not be selected").format(gl_dict.account, account_currency)
-		)
-
-	gl_dict["account_currency"] = account_currency
-
-	if flt(gl_dict.debit) and not flt(gl_dict.debit_in_account_currency):
-		gl_dict.debit_in_account_currency = (
-			gl_dict.debit if account_currency == company_currency else flt(gl_dict.debit / conversion_rate, 2)
-		)
-
-	if flt(gl_dict.credit) and not flt(gl_dict.credit_in_account_currency):
-		gl_dict.credit_in_account_currency = (
-			gl_dict.credit
-			if account_currency == company_currency
-			else flt(gl_dict.credit / conversion_rate, 2)
-		)
-
-
-def set_child_tax_template_and_map(item, child_item, parent_doc) -> None:
-	ctx = frappe._dict(
-		{
-			"item_code": item.item_code,
-			"posting_date": parent_doc.transaction_date,
-			"tax_category": parent_doc.get("tax_category"),
-			"company": parent_doc.get("company"),
-			"base_net_rate": item.get("base_net_rate"),
-		}
-	)
-
-	item_tax_template = _get_item_tax_template(ctx, item.taxes)
-
-	if not item_tax_template:
-		item_tax_template = _get_item_tax_template_from_item_group(ctx, item.item_group)
-
-	child_item.item_tax_template = item_tax_template
-	child_item.item_tax_rate = get_item_tax_map(
-		doc=parent_doc,
-		tax_template=child_item.item_tax_template,
-		as_json=True,
-	)
-
-
-def add_taxes_from_tax_template(child_item, parent_doc, db_insert: bool = True) -> None:
-	add_taxes_from_item_tax_template = frappe.get_single_value(
-		"Accounts Settings", "add_taxes_from_item_tax_template"
-	)
-
-	if child_item.get("item_tax_rate") and add_taxes_from_item_tax_template:
-		tax_map = json.loads(child_item.get("item_tax_rate"))
-		for tax_type, tax_rate in tax_map.items():
-			if tax_rate == NOT_APPLICABLE_TAX:
-				continue
-
-			tax_rate = flt(tax_rate)
-			taxes = parent_doc.get("taxes") or []
-			found = any(tax.account_head == tax_type for tax in taxes)
-			if not found:
-				tax_row = parent_doc.append("taxes", {})
-				tax_row.update(
-					{
-						"description": str(tax_type).split(" - ")[0],
-						"charge_type": "On Net Total",
-						"account_head": tax_type,
-						"rate": tax_rate,
-						"set_by_item_tax_template": 1,
-					}
-				)
-				if parent_doc.doctype == "Purchase Order":
-					tax_row.update({"category": "Total", "add_deduct_tax": "Add"})
-				if db_insert:
-					tax_row.db_insert()
-
-
-def merge_taxes(source_doc, target_doc) -> None:
-	tax_map = {}
-	for tax in source_doc.get("taxes") or []:
-		found = False
-		for t in target_doc.get("taxes") or []:
-			if t.account_head == tax.account_head and t.cost_center == tax.cost_center:
-				t.tax_amount = flt(t.tax_amount) + flt(tax.tax_amount_after_discount_amount)
-				t.base_tax_amount = flt(t.base_tax_amount) + flt(tax.base_tax_amount_after_discount_amount)
-				tax_map[tax.name] = t
-				found = True
-
-		if not found:
-			tax.charge_type = "Actual"
-			tax.included_in_print_rate = 0
-			tax.dont_recompute_tax = 1
-			tax.row_id = None
-			tax.idx = None
-			tax.tax_amount = tax.tax_amount_after_discount_amount
-			tax.base_tax_amount = tax.base_tax_amount_after_discount_amount
-			tax_map[tax.name] = target_doc.append("taxes", tax)
-
-	item_map = {d._old_name: d for d in target_doc.get("items") if d.get("_old_name")}
-
-	item_tax_details = target_doc.get("_item_wise_tax_details") or []
-	for row in source_doc.get("item_wise_tax_details"):
-		item = item_map.get(row.item_row)
-		tax = tax_map.get(row.tax_row)
-		if not (item and tax):
-			continue
-
-		item_tax_details.append(
-			frappe._dict(
-				item=item,
-				tax=tax,
-				amount=row.amount,
-				rate=row.rate,
-				taxable_amount=row.taxable_amount,
-			)
-		)
-
-	target_doc._item_wise_tax_details = item_tax_details
diff --git a/erpnext/controllers/accounts_controller.py b/erpnext/controllers/accounts_controller.py
index 9ce120b2c7f..2c754d3bb52 100644
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -1305,6 +1305,11 @@ class AccountsController(TransactionBase):
 		if self.get("taxes") or self.get("is_pos"):
 			return
 
+		# set by the Opening Invoice Creation Tool, where the outstanding amount
+		# entered against a party is already inclusive of tax
+		if self.flags.dont_auto_add_taxes:
+			return
+
 		if frappe.get_single_value(
 			"Accounts Settings", "add_taxes_from_taxes_and_charges_template"
 		) and hasattr(self, "taxes_and_charges"):