Merge pull request #43372 from blaggacao/feat/log-net-total-on-taxes-and-charges

fix: item wise tax details and net amounts

erpnext/accounts/doctype/advance_taxes_and_charges/advance_taxes_and_charges.json

@@ -20,11 +20,13 @@
   "rate",
   "section_break_9",
   "currency",
+  "net_amount",
   "tax_amount",
   "total",
   "allocated_amount",
   "column_break_13",
   "base_tax_amount",
+  "base_net_amount",
   "base_total"
  ],
  "fields": [
@@ -174,12 +176,29 @@
    "label": "Account Currency",
    "options": "Currency",
    "read_only": 1
+  },
+  {
+   "columns": 2,
+   "fieldname": "net_amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Net Amount",
+   "options": "currency"
+  },
+  {
+   "fieldname": "base_net_amount",
+   "fieldtype": "Currency",
+   "label": "Net Amount (Company Currency)",
+   "oldfieldname": "tax_amount",
+   "oldfieldtype": "Currency",
+   "options": "Company:company:default_currency",
+   "read_only": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-03-27 13:05:58.437605",
+ "modified": "2024-09-24 06:51:07.417348",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Advance Taxes and Charges",
@@ -188,4 +207,4 @@
  "sort_field": "creation",
  "sort_order": "ASC",
  "states": []
-}
+}

erpnext/accounts/doctype/advance_taxes_and_charges/advance_taxes_and_charges.py

@@ -18,6 +18,7 @@ class AdvanceTaxesandCharges(Document):
 		account_head: DF.Link
 		add_deduct_tax: DF.Literal["Add", "Deduct"]
 		allocated_amount: DF.Currency
+		base_net_amount: DF.Currency
 		base_tax_amount: DF.Currency
 		base_total: DF.Currency
 		charge_type: DF.Literal[
@@ -27,6 +28,7 @@ class AdvanceTaxesandCharges(Document):
 		currency: DF.Link | None
 		description: DF.SmallText
 		included_in_paid_amount: DF.Check
+		net_amount: DF.Currency
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data

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):
@@ -336,15 +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.update(
-				{item_code: [consolidated_tax_data[0], consolidated_tax_data[1] + tax_data[1]]}
-			)
+			consolidated_tax_detail[item_code]["tax_amount"] += tax_data.tax_amount
+			consolidated_tax_detail[item_code]["net_amount"] += tax_data.net_amount
 		else:
-			consolidated_tax_detail.update({item_code: [tax_data[0], tax_data[1]]})
+			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

@@ -158,13 +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 = item_wise_tax_detail.get("_Test Item")
-			self.assertEqual(tax_rate, 9)
-			self.assertEqual(amount, 9)
+			tax_data = item_wise_tax_detail.get("_Test Item")
+			self.assertEqual(tax_data.get("tax_rate"), 9)
+			self.assertEqual(tax_data.get("tax_amount"), 9)
+			self.assertEqual(tax_data.get("net_amount"), 100)
 
-			tax_rate2, amount2 = item_wise_tax_detail.get("_Test Item 2")
-			self.assertEqual(tax_rate2, 5)
-			self.assertEqual(amount2, 5)
+			tax_data = item_wise_tax_detail.get("_Test Item 2")
+			self.assertEqual(tax_data.get("tax_rate"), 5)
+			self.assertEqual(tax_data.get("tax_amount"), 5)
+			self.assertEqual(tax_data.get("net_amount"), 100)
 		finally:
 			frappe.set_user("Administrator")
 			frappe.db.sql("delete from `tabPOS Profile`")

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json

@@ -24,10 +24,12 @@
   "dimension_col_break",
   "section_break_9",
   "account_currency",
+  "net_amount",
   "tax_amount",
   "tax_amount_after_discount_amount",
   "total",
   "column_break_14",
+  "base_net_amount",
   "base_tax_amount",
   "base_total",
   "base_tax_amount_after_discount_amount",
@@ -233,12 +235,30 @@
    "fieldtype": "Check",
    "label": "Is Tax Withholding Account",
    "read_only": 1
+  },
+  {
+   "columns": 2,
+   "fieldname": "net_amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Net Amount",
+   "oldfieldname": "tax_amount",
+   "oldfieldtype": "Currency",
+   "options": "currency"
+  },
+  {
+   "fieldname": "base_net_amount",
+   "fieldtype": "Currency",
+   "label": "Net Amount (Company Currency)",
+   "options": "Company:company:default_currency",
+   "print_hide": 1,
+   "read_only": 1
   }
  ],
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-04-08 19:51:36.678551",
+ "modified": "2024-09-24 06:47:25.129901",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Taxes and Charges",

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.py

@@ -17,6 +17,7 @@ class PurchaseTaxesandCharges(Document):
 		account_currency: DF.Link | None
 		account_head: DF.Link
 		add_deduct_tax: DF.Literal["Add", "Deduct"]
+		base_net_amount: DF.Currency
 		base_tax_amount: DF.Currency
 		base_tax_amount_after_discount_amount: DF.Currency
 		base_total: DF.Currency
@@ -35,6 +36,7 @@ class PurchaseTaxesandCharges(Document):
 		included_in_print_rate: DF.Check
 		is_tax_withholding_account: DF.Check
 		item_wise_tax_detail: DF.Code | None
+		net_amount: DF.Currency
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data

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/doctype/sales_taxes_and_charges/sales_taxes_and_charges.json

@@ -20,10 +20,12 @@
   "rate",
   "section_break_9",
   "account_currency",
+  "net_amount",
   "tax_amount",
   "total",
   "tax_amount_after_discount_amount",
   "column_break_13",
+  "base_net_amount",
   "base_tax_amount",
   "base_total",
   "base_tax_amount_after_discount_amount",
@@ -212,13 +214,30 @@
    "label": "Account Currency",
    "options": "Currency",
    "read_only": 1
+  },
+  {
+   "columns": 2,
+   "fieldname": "net_amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Net Amount",
+   "options": "currency"
+  },
+  {
+   "fieldname": "base_net_amount",
+   "fieldtype": "Currency",
+   "label": "Net Amount (Company Currency)",
+   "oldfieldname": "tax_amount",
+   "oldfieldtype": "Currency",
+   "options": "Company:company:default_currency",
+   "read_only": 1
   }
  ],
  "idx": 1,
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-03-27 13:10:38.190993",
+ "modified": "2024-09-24 06:49:32.034074",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Sales Taxes and Charges",

erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.py

@@ -16,6 +16,7 @@ class SalesTaxesandCharges(Document):
 
 		account_currency: DF.Link | None
 		account_head: DF.Link
+		base_net_amount: DF.Currency
 		base_tax_amount: DF.Currency
 		base_tax_amount_after_discount_amount: DF.Currency
 		base_total: DF.Currency
@@ -33,6 +34,7 @@ class SalesTaxesandCharges(Document):
 		included_in_paid_amount: DF.Check
 		included_in_print_rate: DF.Check
 		item_wise_tax_detail: DF.Code | None
+		net_amount: DF.Currency
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data

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_rate, tax_amount = tax_data
-					else:
-						tax_rate = tax_data
-						tax_amount = 0
+					tax_data = ItemWiseTaxDetail(**tax_data)
 
-					if charge_type == "Actual" and not tax_rate:
-						tax_rate = "NA"
+					if charge_type == "Actual" and not tax_data.tax_rate:
+						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):
@@ -238,6 +240,7 @@ class calculate_taxes_and_totals:
 				tax.item_wise_tax_detail = {}
 
 			tax_fields = [
+				"net_amount",
 				"total",
 				"tax_amount_after_discount_amount",
 				"tax_amount_for_current_item",
@@ -380,9 +383,12 @@ class calculate_taxes_and_totals:
 			item_tax_map = self._load_item_tax_rate(item.item_tax_rate)
 			for i, tax in enumerate(self.doc.get("taxes")):
 				# tax_amount represents the amount of tax for the current step
-				current_tax_amount = self.get_current_tax_amount(item, tax, item_tax_map)
+				current_net_amount, current_tax_amount = self.get_current_tax_and_net_amount(
+					item, tax, item_tax_map
+				)
 				if frappe.flags.round_row_wise_tax:
 					current_tax_amount = flt(current_tax_amount, tax.precision("tax_amount"))
+					current_net_amount = flt(current_net_amount, tax.precision("net_amount"))
 
 				# Adjust divisional loss to the last item
 				if tax.charge_type == "Actual":
@@ -395,6 +401,7 @@ class calculate_taxes_and_totals:
 					self.discount_amount_applied and self.doc.apply_discount_on == "Grand Total"
 				):
 					tax.tax_amount += current_tax_amount
+					tax.net_amount += current_net_amount
 
 				# store tax_amount for current item as it will be used for
 				# charge type = 'On Previous Row Amount'
@@ -419,7 +426,9 @@ class calculate_taxes_and_totals:
 				# set precision in the last item iteration
 				if n == len(self._items) - 1:
 					self.round_off_totals(tax)
-					self._set_in_company_currency(tax, ["tax_amount", "tax_amount_after_discount_amount"])
+					self._set_in_company_currency(
+						tax, ["tax_amount", "tax_amount_after_discount_amount", "net_amount"]
+					)
 
 					self.round_off_base_values(tax)
 					self.set_cumulative_total(i, tax)
@@ -462,9 +471,10 @@ class calculate_taxes_and_totals:
 		else:
 			tax.total = flt(self.doc.get("taxes")[row_idx - 1].total + tax_amount, tax.precision("total"))
 
-	def get_current_tax_amount(self, item, tax, item_tax_map):
+	def get_current_tax_and_net_amount(self, item, tax, item_tax_map):
 		tax_rate = self._get_tax_rate(tax, item_tax_map)
 		current_tax_amount = 0.0
+		current_net_amount = 0.0
 
 		if tax.charge_type == "Actual":
 			# distribute the tax amount proportionally to each item row
@@ -473,48 +483,64 @@ class calculate_taxes_and_totals:
 			if tax.get("is_tax_withholding_account") and item.meta.get_field("apply_tds"):
 				if not item.get("apply_tds") or not self.doc.tax_withholding_net_total:
 					current_tax_amount = 0.0
+					current_net_amount = 0.0
 				else:
-					current_tax_amount = item.net_amount * actual / self.doc.tax_withholding_net_total
+					current_net_amount = item.net_amount
+					current_tax_amount = current_net_amount * actual / self.doc.tax_withholding_net_total
 			else:
+				current_net_amount = item.net_amount
 				current_tax_amount = (
-					item.net_amount * actual / self.doc.net_total if self.doc.net_total else 0.0
+					current_net_amount * actual / self.doc.net_total if self.doc.net_total else 0.0
 				)
 
 		elif tax.charge_type == "On Net Total":
-			current_tax_amount = (tax_rate / 100.0) * item.net_amount
+			current_net_amount = item.net_amount
+			current_tax_amount = (tax_rate / 100.0) * current_net_amount
 		elif tax.charge_type == "On Previous Row Amount":
-			current_tax_amount = (tax_rate / 100.0) * self.doc.get("taxes")[
-				cint(tax.row_id) - 1
-			].tax_amount_for_current_item
+			current_net_amount = self.doc.get("taxes")[cint(tax.row_id) - 1].tax_amount_for_current_item
+			current_tax_amount = (tax_rate / 100.0) * current_net_amount
 		elif tax.charge_type == "On Previous Row Total":
-			current_tax_amount = (tax_rate / 100.0) * self.doc.get("taxes")[
-				cint(tax.row_id) - 1
-			].grand_total_for_current_item
+			current_net_amount = self.doc.get("taxes")[cint(tax.row_id) - 1].grand_total_for_current_item
+			current_tax_amount = (tax_rate / 100.0) * current_net_amount
 		elif tax.charge_type == "On Item Quantity":
+			# don't sum current net amount due to the field being a currency field
 			current_tax_amount = tax_rate * item.qty
 
 		if not (self.doc.get("is_consolidated") or tax.get("dont_recompute_tax")):
-			self.set_item_wise_tax(item, tax, tax_rate, current_tax_amount)
+			self.set_item_wise_tax(item, tax, tax_rate, current_tax_amount, current_net_amount)
 
-		return current_tax_amount
+		return current_net_amount, current_tax_amount
 
-	def set_item_wise_tax(self, item, tax, tax_rate, current_tax_amount):
+	def set_item_wise_tax(self, item, tax, tax_rate, current_tax_amount, current_net_amount):
 		# store tax breakup for each item
 		key = item.item_code or item.item_name
 		item_wise_tax_amount = current_tax_amount * self.doc.conversion_rate
+		if tax.charge_type != "On Item Quantity":
+			item_wise_net_amount = current_net_amount * self.doc.conversion_rate
+		else:
+			item_wise_net_amount = 0.0
 		if frappe.flags.round_row_wise_tax:
 			item_wise_tax_amount = flt(item_wise_tax_amount, tax.precision("tax_amount"))
-			if tax.item_wise_tax_detail.get(key):
-				item_wise_tax_amount += flt(tax.item_wise_tax_detail[key][1], tax.precision("tax_amount"))
-			tax.item_wise_tax_detail[key] = [
-				tax_rate,
-				flt(item_wise_tax_amount, tax.precision("tax_amount")),
-			]
+			item_wise_net_amount = flt(item_wise_net_amount, tax.precision("net_amount"))
+			if tax_data := tax.item_wise_tax_detail.get(key):
+				item_wise_tax_amount += flt(tax_data.tax_amount, tax.precision("tax_amount"))
+				item_wise_net_amount += flt(tax_data.net_amount, tax.precision("net_amount"))
+			else:
+				tax.item_wise_tax_detail[key] = ItemWiseTaxDetail(
+					tax_rate=tax_rate,
+					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):
-				item_wise_tax_amount += tax.item_wise_tax_detail[key][1]
+			if tax_data := tax.item_wise_tax_detail.get(key):
+				item_wise_tax_amount += tax_data.tax_amount
+				item_wise_net_amount += tax_data.net_amount
 
-			tax.item_wise_tax_detail[key] = [tax_rate, item_wise_tax_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:
@@ -522,6 +548,7 @@ class calculate_taxes_and_totals:
 			tax.tax_amount_after_discount_amount = round(tax.tax_amount_after_discount_amount, 0)
 
 		tax.tax_amount = flt(tax.tax_amount, tax.precision("tax_amount"))
+		tax.net_amount = flt(tax.net_amount, tax.precision("net_amount"))
 		tax.tax_amount_after_discount_amount = flt(
 			tax.tax_amount_after_discount_amount, tax.precision("tax_amount")
 		)
@@ -647,7 +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:
@@ -1047,14 +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}
 			)
 		)
 
@@ -1070,20 +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())
-
-				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)
-				)
+				itemised_tax[item_code][tax.description] = tax_data
 
 				if with_tax_account:
 					itemised_tax[item_code][tax.description].tax_account = tax.account_head
@@ -1091,14 +1104,9 @@ def get_itemised_tax(taxes, with_tax_account=False):
 	return itemised_tax
 
 
-def get_itemised_taxable_amount(items):
-	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
+from erpnext.deprecation_dumpster import (
+	taxes_and_totals_get_itemised_taxable_amount as get_itemised_taxable_amount,
+)
 
 
 def get_rounded_tax_amount(itemised_tax, precision):

erpnext/controllers/tests/test_item_wise_tax_details.py

@@ -0,0 +1,104 @@
+import json
+
+import frappe
+from frappe.tests.utils import FrappeTestCase
+
+from erpnext.controllers.taxes_and_totals import calculate_taxes_and_totals
+
+
+class TestTaxesAndTotals(FrappeTestCase):
+	def setUp(self):
+		self.doc = frappe.get_doc(
+			{
+				"doctype": "Sales Invoice",
+				"customer": "_Test Customer",
+				"company": "_Test Company",
+				"currency": "INR",
+				"conversion_rate": 1,
+				"items": [
+					{
+						"item_code": "_Test Item",
+						"qty": 1,
+						"rate": 100,
+						"income_account": "Sales - _TC",
+						"expense_account": "Cost of Goods Sold - _TC",
+						"cost_center": "_Test Cost Center - _TC",
+					}
+				],
+				"taxes": [],
+			}
+		)
+
+	def test_item_wise_tax_detail(self):
+		# Test On Net Total
+		self.doc.append(
+			"taxes",
+			{
+				"charge_type": "On Net Total",
+				"account_head": "_Test Account VAT - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"description": "VAT",
+				"rate": 10,
+			},
+		)
+
+		# Test On Previous Row Amount
+		self.doc.append(
+			"taxes",
+			{
+				"charge_type": "On Previous Row Amount",
+				"account_head": "_Test Account Service Tax - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"description": "Service Tax",
+				"rate": 14,
+				"row_id": 1,
+			},
+		)
+
+		# Test On Previous Row Total
+		self.doc.append(
+			"taxes",
+			{
+				"charge_type": "On Previous Row Total",
+				"account_head": "_Test Account Customs Duty - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"description": "Customs Duty",
+				"rate": 5,
+				"row_id": 2,
+			},
+		)
+
+		# Test On Item Quantity
+		self.doc.append(
+			"taxes",
+			{
+				"charge_type": "On Item Quantity",
+				"account_head": "_Test Account Shipping - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"description": "Shipping",
+				"rate": 50,
+			},
+		)
+
+		calculate_taxes_and_totals(self.doc)
+
+		expected_values = {
+			"VAT": {"tax_rate": 10, "tax_amount": 10, "net_amount": 100},
+			"Service Tax": {"tax_rate": 14, "tax_amount": 1.4, "net_amount": 10},
+			"Customs Duty": {"tax_rate": 5, "tax_amount": 5.57, "net_amount": 111.4},
+			"Shipping": {"tax_rate": 50, "tax_amount": 50, "net_amount": 0.0},  # net_amount: here qty
+		}
+
+		for tax in self.doc.taxes:
+			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.get("tax_rate"), expected_values[tax.description]["tax_rate"])
+			self.assertAlmostEqual(
+				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)) {
@@ -461,16 +462,20 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 		if(tax.charge_type == "Actual") {
 			// distribute the tax amount proportionally to each item row
 			var actual = flt(tax.tax_amount, precision("tax_amount", tax));
+			current_net_amount = item.net_amount
 			current_tax_amount = this.frm.doc.net_total ?
 				((item.net_amount / this.frm.doc.net_total) * actual) : 0.0;
 
 		} else if(tax.charge_type == "On Net Total") {
+			current_net_amount = item.net_amount
 			current_tax_amount = (tax_rate / 100.0) * item.net_amount;
 		} else if(tax.charge_type == "On Previous Row Amount") {
+			current_net_amount = this.frm.doc["taxes"][cint(tax.row_id) - 1].tax_amount_for_current_item
 			current_tax_amount = (tax_rate / 100.0) *
 				this.frm.doc["taxes"][cint(tax.row_id) - 1].tax_amount_for_current_item;
 
 		} else if(tax.charge_type == "On Previous Row Total") {
+			current_net_amount = this.frm.doc["taxes"][cint(tax.row_id) - 1].grand_total_for_current_item
 			current_tax_amount = (tax_rate / 100.0) *
 				this.frm.doc["taxes"][cint(tax.row_id) - 1].grand_total_for_current_item;
 		} else if (tax.charge_type == "On Item Quantity") {
@@ -478,13 +483,13 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 		}
 
 		if (!tax.dont_recompute_tax) {
-			this.set_item_wise_tax(item, tax, tax_rate, current_tax_amount);
+			this.set_item_wise_tax(item, tax, tax_rate, current_tax_amount, current_net_amount);
 		}
 
 		return current_tax_amount;
 	}
 
-	set_item_wise_tax(item, tax, tax_rate, current_tax_amount) {
+	set_item_wise_tax(item, tax, tax_rate, current_tax_amount, current_net_amount) {
 		// store tax breakup for each item
 		let tax_detail = tax.item_wise_tax_detail;
 		let key = item.item_code || item.item_name;
@@ -495,17 +500,25 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 		}
 
 		let item_wise_tax_amount = current_tax_amount * this.frm.doc.conversion_rate;
+		let item_wise_net_amount = current_net_amount * this.frm.doc.conversion_rate;
 		if (frappe.flags.round_row_wise_tax) {
 			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].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))];
+    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 [
-				tax_item for tax_item in item_wise_tax_detail.items() if tax_item[1][0] == tax.rate
-			]:
+			# TODO: with net_amount stored inside item_wise_tax_detail, this entire block seems obsolete and redundant
+			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]["taxable_amount"] += sum(
-					[item.net_amount for item in items if item.item_code == rate_item[0]]
-				)
+				summary_data[key]["tax_amount"] += tax_data.tax_amount
+				summary_data[key]["taxable_amount"] += tax_data.net_amount
 
 			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_amount = taxes[1]
+		tax_rate = tax_data.tax_rate
+		tax_amount = tax_data.tax_amount
 		gross_amount = net_amount + tax_amount
 
 		self.item_tax_rate.setdefault(parent, {}).setdefault(