refactor!: store item wise tax details as a more flexible dict

erpnext/accounts/doctype/pos_invoice_merge_log/pos_invoice_merge_log.py

@@ -13,6 +13,7 @@ from frappe.utils.background_jobs import enqueue, is_job_enqueued
 from frappe.utils.scheduler import is_scheduler_inactive
 
 from erpnext.accounts.doctype.pos_profile.pos_profile import required_accounting_dimensions
+from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail
 
 
 class POSInvoiceMergeLog(Document):
@@ -336,21 +337,14 @@ def update_item_wise_tax_detail(consolidate_tax_row, tax_row):
 		consolidated_tax_detail = {}
 
 	for item_code, tax_data in tax_row_detail.items():
+		tax_data = ItemWiseTaxDetail(**tax_data)
 		if consolidated_tax_detail.get(item_code):
-			consolidated_tax_data = consolidated_tax_detail.get(item_code)
+			consolidated_tax_detail[item_code]["tax_amount"] += tax_data.tax_amount
-			consolidated_tax_detail.update(
+			consolidated_tax_detail[item_code]["net_amount"] += tax_data.net_amount
-				{
-					item_code: [
-						consolidated_tax_data[0],
-						consolidated_tax_data[1] + tax_data[1],
-						consolidated_tax_data[2] + tax_data[2],
-					]
-				}
-			)
 		else:
-			consolidated_tax_detail.update({item_code: [tax_data[0], tax_data[1], tax_data[2]]})
+			consolidated_tax_detail.update({item_code: tax_data})
 
-	consolidate_tax_row.item_wise_tax_detail = json.dumps(consolidated_tax_detail, separators=(",", ":"))
+	consolidate_tax_row.item_wise_tax_detail = json.dumps(consolidated_tax_detail)
 
 
 def get_all_unconsolidated_invoices():

erpnext/accounts/doctype/pos_invoice_merge_log/test_pos_invoice_merge_log.py

@@ -158,15 +158,15 @@ class TestPOSInvoiceMergeLog(IntegrationTestCase):
 			consolidated_invoice = frappe.get_doc("Sales Invoice", inv.consolidated_invoice)
 			item_wise_tax_detail = json.loads(consolidated_invoice.get("taxes")[0].item_wise_tax_detail)
 
-			tax_rate, amount, net_amount = item_wise_tax_detail.get("_Test Item")
+			tax_data = item_wise_tax_detail.get("_Test Item")
-			self.assertEqual(tax_rate, 9)
+			self.assertEqual(tax_data.get("tax_rate"), 9)
-			self.assertEqual(amount, 9)
+			self.assertEqual(tax_data.get("tax_amount"), 9)
-			self.assertEqual(net_amount, 100)
+			self.assertEqual(tax_data.get("net_amount"), 100)
 
-			tax_rate2, amount2, net_amount2 = item_wise_tax_detail.get("_Test Item 2")
+			tax_data = item_wise_tax_detail.get("_Test Item 2")
-			self.assertEqual(tax_rate2, 5)
+			self.assertEqual(tax_data.get("tax_rate"), 5)
-			self.assertEqual(amount2, 5)
+			self.assertEqual(tax_data.get("tax_amount"), 5)
-			self.assertEqual(net_amount2, 100)
+			self.assertEqual(tax_data.get("net_amount"), 100)
 		finally:
 			frappe.set_user("Administrator")
 			frappe.db.sql("delete from `tabPOS Profile`")

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -2071,12 +2071,12 @@ class TestSalesInvoice(IntegrationTestCase):
 			{
 				"item": "_Test Item",
 				"taxable_amount": 10000.0,
-				"Service Tax": {"tax_rate": 10.0, "tax_amount": 1000.0},
+				"Service Tax": {"tax_rate": 10.0, "tax_amount": 1000.0, "net_amount": 10000.0},
 			},
 			{
 				"item": "_Test Item 2",
 				"taxable_amount": 5000.0,
-				"Service Tax": {"tax_rate": 10.0, "tax_amount": 500.0},
+				"Service Tax": {"tax_rate": 10.0, "tax_amount": 500.0, "net_amount": 5000.0},
 			},
 		]
 

erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.py

@@ -11,6 +11,7 @@ from pypika import Order
 
 from erpnext.accounts.report.sales_register.sales_register import get_mode_of_payments
 from erpnext.accounts.report.utils import get_query_columns, get_values_for_columns
+from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail
 from erpnext.selling.report.item_wise_sales_history.item_wise_sales_history import (
 	get_customer_details,
 )
@@ -596,14 +597,10 @@ def get_tax_accounts(
 				for item_code, tax_data in item_wise_tax_detail.items():
 					itemised_tax.setdefault(item_code, frappe._dict())
 
-					if isinstance(tax_data, list):
+					tax_data = ItemWiseTaxDetail(**tax_data)
-						tax_rate, tax_amount = tax_data
-					else:
-						tax_rate = tax_data
-						tax_amount = 0
 
-					if charge_type == "Actual" and not tax_rate:
+					if charge_type == "Actual" and not tax_data.tax_rate:
-						tax_rate = "NA"
+						tax_data.tax_rate = "NA"
 
 					item_net_amount = sum(
 						[flt(d.base_net_amount) for d in item_row_map.get(parent, {}).get(item_code, [])]
@@ -611,7 +608,9 @@ def get_tax_accounts(
 
 					for d in item_row_map.get(parent, {}).get(item_code, []):
 						item_tax_amount = (
-							flt((tax_amount * d.base_net_amount) / item_net_amount) if item_net_amount else 0
+							flt((tax_data.tax_amount * d.base_net_amount) / item_net_amount)
+							if item_net_amount
+							else 0
 						)
 						if item_tax_amount:
 							tax_value = flt(item_tax_amount, tax_amount_precision)
@@ -623,7 +622,7 @@ def get_tax_accounts(
 
 							itemised_tax.setdefault(d.name, {})[description] = frappe._dict(
 								{
-									"tax_rate": tax_rate,
+									"tax_rate": tax_data.tax_rate,
 									"tax_amount": tax_value,
 									"is_other_charges": 0 if tuple([account_head]) in tax_accounts else 1,
 								}

erpnext/controllers/taxes_and_totals.py

@@ -21,6 +21,8 @@ from erpnext.controllers.accounts_controller import (
 from erpnext.stock.get_item_details import _get_item_tax_template
 from erpnext.utilities.regional import temporary_flag
 
+ItemWiseTaxDetail = frappe._dict
+
 
 class calculate_taxes_and_totals:
 	def __init__(self, doc: Document):
@@ -520,20 +522,25 @@ class calculate_taxes_and_totals:
 		if frappe.flags.round_row_wise_tax:
 			item_wise_tax_amount = flt(item_wise_tax_amount, tax.precision("tax_amount"))
 			item_wise_net_amount = flt(item_wise_net_amount, tax.precision("net_amount"))
-			if tax.item_wise_tax_detail.get(key):
+			if tax_data := tax.item_wise_tax_detail.get(key):
-				item_wise_tax_amount += flt(tax.item_wise_tax_detail[key][1], tax.precision("tax_amount"))
+				item_wise_tax_amount += flt(tax_data.tax_amount, tax.precision("tax_amount"))
-				item_wise_net_amount += flt(tax.item_wise_tax_detail[key][2], tax.precision("net_amount"))
+				item_wise_net_amount += flt(tax_data.net_amount, tax.precision("net_amount"))
-			tax.item_wise_tax_detail[key] = [
+			else:
-				tax_rate,
+				tax.item_wise_tax_detail[key] = ItemWiseTaxDetail(
-				flt(item_wise_tax_amount, tax.precision("tax_amount")),
+					tax_rate=tax_rate,
-				flt(item_wise_net_amount, tax.precision("net_amount")),
+					tax_amount=flt(item_wise_tax_amount, tax.precision("tax_amount")),
-			]
+					net_amount=flt(item_wise_net_amount, tax.precision("net_amount")),
+				)
 		else:
-			if tax.item_wise_tax_detail.get(key):
+			if tax_data := tax.item_wise_tax_detail.get(key):
-				item_wise_tax_amount += tax.item_wise_tax_detail[key][1]
+				item_wise_tax_amount += tax_data.tax_amount
-				item_wise_net_amount += tax.item_wise_tax_detail[key][2]
+				item_wise_net_amount += tax_data.net_amount
 
-			tax.item_wise_tax_detail[key] = [tax_rate, item_wise_tax_amount, item_wise_net_amount]
+			tax.item_wise_tax_detail[key] = ItemWiseTaxDetail(
+				tax_rate=tax_rate,
+				tax_amount=item_wise_tax_amount,
+				net_amount=item_wise_net_amount,
+			)
 
 	def round_off_totals(self, tax):
 		if tax.account_head in frappe.flags.round_off_applicable_accounts:
@@ -667,7 +674,7 @@ class calculate_taxes_and_totals:
 		if not self.doc.get("is_consolidated"):
 			for tax in self.doc.get("taxes"):
 				if not tax.get("dont_recompute_tax"):
-					tax.item_wise_tax_detail = json.dumps(tax.item_wise_tax_detail, separators=(",", ":"))
+					tax.item_wise_tax_detail = json.dumps(tax.item_wise_tax_detail)
 
 	def set_discount_amount(self):
 		if self.doc.additional_discount_percentage:
@@ -1067,14 +1074,11 @@ def get_itemised_tax_breakup_header(item_doctype, tax_accounts):
 @erpnext.allow_regional
 def get_itemised_tax_breakup_data(doc):
 	itemised_tax = get_itemised_tax(doc.taxes)
-
-	itemised_taxable_amount = get_itemised_taxable_amount(doc.items)
-
 	itemised_tax_data = []
 	for item_code, taxes in itemised_tax.items():
 		itemised_tax_data.append(
 			frappe._dict(
-				{"item": item_code, "taxable_amount": itemised_taxable_amount.get(item_code, 0), **taxes}
+				{"item": item_code, "taxable_amount": sum(tax.net_amount for tax in taxes.values()), **taxes}
 			)
 		)
 
@@ -1090,20 +1094,9 @@ def get_itemised_tax(taxes, with_tax_account=False):
 		item_tax_map = json.loads(tax.item_wise_tax_detail) if tax.item_wise_tax_detail else {}
 		if item_tax_map:
 			for item_code, tax_data in item_tax_map.items():
+				tax_data = ItemWiseTaxDetail(**tax_data)
 				itemised_tax.setdefault(item_code, frappe._dict())
-
+				itemised_tax[item_code][tax.description] = tax_data
-				tax_rate = 0.0
-				tax_amount = 0.0
-
-				if isinstance(tax_data, list):
-					tax_rate = flt(tax_data[0])
-					tax_amount = flt(tax_data[1])
-				else:
-					tax_rate = flt(tax_data)
-
-				itemised_tax[item_code][tax.description] = frappe._dict(
-					dict(tax_rate=tax_rate, tax_amount=tax_amount)
-				)
 
 				if with_tax_account:
 					itemised_tax[item_code][tax.description].tax_account = tax.account_head
@@ -1111,14 +1104,9 @@ def get_itemised_tax(taxes, with_tax_account=False):
 	return itemised_tax
 
 
-def get_itemised_taxable_amount(items):
+from erpnext.deprecation_dumpster import (
-	itemised_taxable_amount = frappe._dict()
+	taxes_and_totals_get_itemised_taxable_amount as get_itemised_taxable_amount,
-	for item in items:
+)
-		item_code = item.item_code or item.item_name
-		itemised_taxable_amount.setdefault(item_code, 0)
-		itemised_taxable_amount[item_code] += item.net_amount
-
-	return itemised_taxable_amount
 
 
 def get_rounded_tax_amount(itemised_tax, precision):

erpnext/controllers/tests/test_item_wise_tax_details.py

@@ -93,8 +93,12 @@ class TestTaxesAndTotals(FrappeTestCase):
 			self.assertIn(tax.description, expected_values)
 			item_wise_tax_detail = json.loads(tax.item_wise_tax_detail)
 			tax_detail = item_wise_tax_detail[self.doc.items[0].item_code]
-			self.assertAlmostEqual(tax_detail[0], expected_values[tax.description]["tax_rate"])
+			self.assertAlmostEqual(tax_detail.get("tax_rate"), expected_values[tax.description]["tax_rate"])
-			self.assertAlmostEqual(tax_detail[1], expected_values[tax.description]["tax_amount"])
+			self.assertAlmostEqual(
-			self.assertAlmostEqual(tax_detail[2], expected_values[tax.description]["net_amount"])
+				tax_detail.get("tax_amount"), expected_values[tax.description]["tax_amount"]
+			)
+			self.assertAlmostEqual(
+				tax_detail.get("net_amount"), expected_values[tax.description]["net_amount"]
+			)
 			# Check if net_total is set for each tax
 			self.assertEqual(tax.net_amount, expected_values[tax.description]["net_amount"])

erpnext/deprecation_dumpster.py

@@ -109,3 +109,19 @@ def deprecation_warning(marked: str, graduation: str, msg: str):
 
 
 ### Party starts here
+@deprecated(
+	"erpnext.controllers.taxes_and_totals.get_itemised_taxable_amount",
+	"2024-11-07",
+	"v17",
+	"The field item_wise_tax_detail now already contains the net_amount per tax.",
+)
+def taxes_and_totals_get_itemised_taxable_amount(items):
+	import frappe
+
+	itemised_taxable_amount = frappe._dict()
+	for item in items:
+		item_code = item.item_code or item.item_name
+		itemised_taxable_amount.setdefault(item_code, 0)
+		itemised_taxable_amount[item_code] += item.net_amount
+
+	return itemised_taxable_amount

erpnext/patches.txt

@@ -388,3 +388,4 @@ erpnext.patches.v15_0.migrate_to_utm_analytics
 erpnext.patches.v15_0.update_sub_voucher_type_in_gl_entries
 erpnext.patches.v15_0.update_task_assignee_email_field_in_asset_maintenance_log
 erpnext.patches.v14_0.update_currency_exchange_settings_for_frankfurter
+erpnext.patches.v15_0.migrate_old_item_wise_tax_data_format

erpnext/patches/v15_0/migrate_old_item_wise_tax_data_format.py

@@ -0,0 +1,59 @@
+import json
+
+import frappe
+from frappe.utils import flt
+
+from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail
+
+
+def execute():
+	# Get all DocTypes that have the 'item_wise_tax_details' field
+	doctypes_with_tax_details = frappe.get_all(
+		"DocField", filters={"fieldname": "item_wise_tax_details"}, fields=["parent"], pluck="parent"
+	)
+	for doctype in doctypes_with_tax_details:
+		# Get all documents of this DocType that have data in 'item_wise_tax_details'
+		docs = frappe.get_all(
+			doctype,
+			filters={"item_wise_tax_details": ["is", "set"]},
+			fields=["name", "item_wise_tax_details"],
+		)
+		for doc in docs:
+			if not doc.item_wise_tax_details:
+				continue
+
+			updated_tax_details = {}
+			needs_update = False
+
+			for item, tax_data in json.loads(doc.item_wise_tax_details).items():
+				if isinstance(tax_data, list) and len(tax_data) == 2:
+					updated_tax_details[item] = ItemWiseTaxDetail(
+						tax_rate=tax_data[0],
+						tax_amount=tax_data[1],
+						# can't be reliably reconstructed since it depends on the tax type
+						# (actual, net, previous line total, previous line net, etc)
+						net_amount=0.0,
+					)
+					needs_update = True
+				elif isinstance(tax_data, str):
+					updated_tax_details[item] = ItemWiseTaxDetail(
+						tax_rate=flt(tax_data),
+						tax_amount=0.0,
+						net_amount=0.0,
+					)
+					needs_update = True
+				else:
+					updated_tax_details[item] = tax_data
+
+			if needs_update:
+				frappe.db.set_value(
+					doctype,
+					doc.name,
+					"item_wise_tax_details",
+					json.dumps(updated_tax_details),
+					update_modified=False,
+				)
+
+		frappe.db.commit()
+
+	print("Migration of old item-wise tax data format completed for all relevant DocTypes.")

erpnext/public/js/controllers/taxes_and_totals.js

@@ -447,6 +447,7 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 	get_current_tax_amount(item, tax, item_tax_map) {
 		var tax_rate = this._get_tax_rate(tax, item_tax_map);
 		var current_tax_amount = 0.0;
+		var current_net_amount = 0.0;
 
 		// To set row_id by default as previous row.
 		if(["On Previous Row Amount", "On Previous Row Total"].includes(tax.charge_type)) {
@@ -504,15 +505,20 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 			item_wise_tax_amount = flt(item_wise_tax_amount, precision("tax_amount", tax));
 			item_wise_net_amount = flt(item_wise_net_amount, precision("net_amount", tax));
 			if (tax_detail && tax_detail[key]) {
-				item_wise_tax_amount += flt(tax_detail[key][1], precision("tax_amount", tax));
+				item_wise_tax_amount += flt(tax_detail[key].tax_amount, precision("tax_amount", tax));
-				item_wise_net_amount += flt(tax_detail[key][2], precision("net_amount", tax));
+				item_wise_net_amount += flt(tax_detail[key].net_amount, precision("net_amount", tax));
 			}
 		} else {
 			if (tax_detail && tax_detail[key])
-				item_wise_tax_amount += tax_detail[key][1];
+				item_wise_tax_amount += tax_detail[key].tax_amount;
+				item_wise_net_amount += tax_detail[key].net_amount;
 		}
 
-		tax_detail[key] = [tax_rate, flt(item_wise_tax_amount, precision("base_tax_amount", tax)), flt(item_wise_net_amount, precision("base_net_amount", tax))];
+    tax_detail[key] = {
+      tax_rate: tax_rate,
+      tax_amount: flt(item_wise_tax_amount, precision("base_tax_amount", tax)),
+      net_amount: flt(item_wise_net_amount, precision("base_net_amount", tax)),
+    };
 	}
 
 	round_off_totals(tax) {

erpnext/regional/italy/utils.py

@@ -6,7 +6,7 @@ from frappe import _
 from frappe.utils import cstr, flt
 from frappe.utils.file_manager import remove_file
 
-from erpnext.controllers.taxes_and_totals import get_itemised_tax
+from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail, get_itemised_tax
 from erpnext.regional.italy import state_codes
 
 
@@ -214,16 +214,16 @@ def get_invoice_summary(items, taxes):
 
 		else:
 			item_wise_tax_detail = json.loads(tax.item_wise_tax_detail)
-			for rate_item in [
+			# TODO: with net_amount stored inside item_wise_tax_detail, this entire block seems obsolete and redundant
-				tax_item for tax_item in item_wise_tax_detail.items() if tax_item[1][0] == tax.rate
+			for _item_code, tax_data in item_wise_tax_detail.items():
-			]:
+				tax_data = ItemWiseTaxDetail(**tax_data)
+				if tax_data.tax_rate != tax.rate:
+					continue
 				key = cstr(tax.rate)
 				if not summary_data.get(key):
 					summary_data.setdefault(key, {"tax_amount": 0.0, "taxable_amount": 0.0})
-				summary_data[key]["tax_amount"] += rate_item[1][1]
+				summary_data[key]["tax_amount"] += tax_data.tax_amount
-				summary_data[key]["taxable_amount"] += sum(
+				summary_data[key]["taxable_amount"] += tax_data.net_amount
-					[item.net_amount for item in items if item.item_code == rate_item[0]]
-				)
 
 			for item in items:
 				key = cstr(tax.rate)

erpnext/regional/report/vat_audit_report/vat_audit_report.py

@@ -8,6 +8,8 @@ import frappe
 from frappe import _
 from frappe.utils import formatdate, get_link_to_form
 
+from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail
+
 
 def execute(filters=None):
 	return VATAuditReport(filters).run()
@@ -125,12 +127,13 @@ class VATAuditReport:
 						item_wise_tax_detail = json.loads(item_wise_tax_detail)
 					else:
 						continue
-					for item_code, taxes in item_wise_tax_detail.items():
+					for item_code, tax_data in item_wise_tax_detail.items():
+						tax_data = ItemWiseTaxDetail(**tax_data)
 						is_zero_rated = self.invoice_items.get(parent).get(item_code).get("is_zero_rated")
 						# to skip items with non-zero tax rate in multiple rows
-						if taxes[0] == 0 and not is_zero_rated:
+						if tax_data.tax_rate == 0 and not is_zero_rated:
 							continue
-						tax_rate = self.get_item_amount_map(parent, item_code, taxes)
+						tax_rate = self.get_item_amount_map(parent, item_code, tax_data)
 
 						if tax_rate is not None:
 							rate_based_dict = self.items_based_on_tax_rate.setdefault(parent, {}).setdefault(
@@ -141,10 +144,12 @@ class VATAuditReport:
 				except ValueError:
 					continue
 
-	def get_item_amount_map(self, parent, item_code, taxes):
+	# TODO: now that tax_data holds net_amount, this method seems almost obsolete and can be removactored,
+	# gross_amount can be calculated on the file as a list comprehension
+	def get_item_amount_map(self, parent, item_code, tax_data):
 		net_amount = self.invoice_items.get(parent).get(item_code).get("net_amount")
-		tax_rate = taxes[0]
+		tax_rate = tax_data.tax_rate
-		tax_amount = taxes[1]
+		tax_amount = tax_data.tax_amount
 		gross_amount = net_amount + tax_amount
 
 		self.item_tax_rate.setdefault(parent, {}).setdefault(