feat!: Item Wise Tax Details Table (#48692)

* fix: Add `Item Wise Tax Detail` Table and update related doctypes * fix: remove setting item_wise_tax_details in client side * fix: Remove redundant code for updating item_wise_tax_details after rename * fix: Add 'dont_recompute_tax' field to Item Wise Tax Detail * fix: update item_wise_tax_details after validations * chore: remove redundant code from payment_entry.js * fix: changes in POS for item_wise_tax_details * fix: handle merge taxes * fix: update test case and fix precision issue * chore: remove debugging statement * chore: remove redundant import * chore: linters * chore: remove redundant code and minor refactor * fix: correct function args * fix: fix test cases * fix: item wise sales register report * fix: remove dont recompute from item wise tax details and calculation for deduct * fix: do not retain old rows * fix: added validation for item wise tax details * fix: tax merging for pos * fix: vat audit report(regional report) * fix: query issue in item-wise sales register * fix: set other_charges using temp object * fix: precision issue in validation * fix: changes as per failing test cases * fix: tax merging * fix: set no_copy for item wise tax detail * fix: correct select field in query and other charged in item_wise_purchase_register * fix: do not include rows with missing item or tax in merge_taxes * fix: respect row wise rounding * chore: remove unused import * chore: incorrect tuple creation * fix: handle rounding adjustment * fix: currency option in item wise tax detail doctype * fix: patch to migrate item_wise tax_details to table * chore: remove item_wise_tax_detail from taxes table * fix: use base_tax_withholding_net_total instead of tax_withholding_net_total * fix: implemet item_wise_tax_detail for e-invoice (italy) * fix: fetch document by doctypes in migration patch * fix: fix multiple syntax errors and inconsistent variable usage * fix: remove deprecated settings and update item wise tax details flag * fix: enhance validation for item wise tax details and handle discrepancies * fix: increase chunk size for migration and improve item-wise tax detail calculations * fix: delete existing item-wise tax details to prevent duplicates during migration * fix: remove unnecessary docstatus filter from tax details query * fix: streamline validation checks in item wise tax details adjustment * fix: update additional fields to reference item and invoice attributes in tax detail queries * fix: Restrict tax query to the selected invoices in vat audit report * fix: use `base_tax_withholding_net_total` for calculation in patch * fix: set tax row_id and idx to None instead of empty strings * fix: remove unused precision parameter from rounding differences handler * fix: update docstatus in item_wise_tax_details as per doc * fix: remove empty on_update method from SalesOrder class * fix: remove empty on_update method from PurchaseOrder class * fix: incorporate zero cutoff in tax calculation logic * fix: increase threshold for rounding diff
2026-02-20 09:56:31 +00:00 · 2025-11-17 19:02:31 +05:30
parent 47b7214580
commit 91f3c82bdf
43 changed files with 1001 additions and 622 deletions
--- a/erpnext/accounts/doctype/item_wise_tax_detail/init.py
+++ b/erpnext/accounts/doctype/item_wise_tax_detail/init.py
--- a/erpnext/accounts/doctype/item_wise_tax_detail/item_wise_tax_detail.json
+++ b/erpnext/accounts/doctype/item_wise_tax_detail/item_wise_tax_detail.json
@@ -0,0 +1,63 @@
+{
+ "actions": [],
+ "creation": "2025-07-17 12:24:05.609186",
+ "doctype": "DocType",
+ "engine": "InnoDB",
+ "field_order": [
+  "item_row",
+  "tax_row",
+  "rate",
+  "amount",
+  "taxable_amount"
+ ],
+ "fields": [
+  {
+   "fieldname": "item_row",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Item Row",
+   "reqd": 1
+  },
+  {
+   "fieldname": "tax_row",
+   "fieldtype": "Data",
+   "in_list_view": 1,
+   "label": "Tax Row",
+   "reqd": 1
+  },
+  {
+   "fieldname": "rate",
+   "fieldtype": "Float",
+   "in_list_view": 1,
+   "label": "Tax Rate"
+  },
+  {
+   "fieldname": "amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Tax Amount",
+   "options": "Company:company:default_currency"
+  },
+  {
+   "fieldname": "taxable_amount",
+   "fieldtype": "Currency",
+   "in_list_view": 1,
+   "label": "Taxable Amount",
+   "options": "Company:company:default_currency"
+  }
+ ],
+ "grid_page_length": 50,
+ "index_web_pages_for_search": 1,
+ "istable": 1,
+ "links": [],
+ "modified": "2025-09-26 15:54:19.750714",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Item Wise Tax Detail",
+ "owner": "Administrator",
+ "permissions": [],
+ "row_format": "Dynamic",
+ "sort_field": "creation",
+ "sort_order": "DESC",
+ "states": []
+}
--- a/erpnext/accounts/doctype/item_wise_tax_detail/item_wise_tax_detail.py
+++ b/erpnext/accounts/doctype/item_wise_tax_detail/item_wise_tax_detail.py
@@ -0,0 +1,27 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+# import frappe
+from frappe.model.document import Document
+
+
+class ItemWiseTaxDetail(Document):
+	# begin: auto-generated types
+	# This code is auto-generated. Do not modify anything in this block.
+
+	from typing import TYPE_CHECKING
+
+	if TYPE_CHECKING:
+		from frappe.types import DF
+
+		amount: DF.Currency
+		item_row: DF.Data
+		parent: DF.Data
+		parentfield: DF.Data
+		parenttype: DF.Data
+		rate: DF.Float
+		tax_row: DF.Data
+		taxable_amount: DF.Currency
+	# end: auto-generated types
+
+	pass
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.js
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.js
@@ -1455,7 +1455,6 @@ frappe.ui.form.on("Payment Entry", {
 		$.each(frm.doc["taxes"] || [], function (i, tax) {
 			frm.events.validate_taxes_and_charges(tax);
 			frm.events.validate_inclusive_tax(tax);
-			tax.item_wise_tax_detail = {};
 			let tax_fields = [
 				"total",
 				"tax_fraction_for_current_item",
--- a/erpnext/accounts/doctype/pos_invoice/pos_invoice.json
+++ b/erpnext/accounts/doctype/pos_invoice/pos_invoice.json
@@ -70,6 +70,7 @@
  "taxes",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "section_break_43",
  "base_total_taxes_and_charges",
  "column_break_47",
@@ -1602,6 +1603,14 @@
   "fieldtype": "Data",
   "is_virtual": 1,
   "label": "Last Scanned Warehouse"
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "icon": "fa fa-file-text",
--- a/erpnext/accounts/doctype/pos_invoice/pos_invoice.py
+++ b/erpnext/accounts/doctype/pos_invoice/pos_invoice.py
@@ -31,6 +31,7 @@ class POSInvoice(SalesInvoice):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pos_invoice_item.pos_invoice_item import POSInvoiceItem
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
@@ -99,6 +100,7 @@ class POSInvoice(SalesInvoice):
 		is_opening: DF.Literal["No", "Yes"]
 		is_pos: DF.Check
 		is_return: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[POSInvoiceItem]
 		language: DF.Data | None
 		letter_head: DF.Link | None
--- a/erpnext/accounts/doctype/pos_invoice_merge_log/pos_invoice_merge_log.py
+++ b/erpnext/accounts/doctype/pos_invoice_merge_log/pos_invoice_merge_log.py
@@ -17,7 +17,6 @@ from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_checks_for_pl_and_bs_accounts,
 )
 from erpnext.controllers.sales_and_purchase_return import get_sales_invoice_item_from_consolidated_invoice
-from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail


 class POSInvoiceMergeLog(Document):
@@ -156,7 +155,6 @@ class POSInvoiceMergeLog(Document):

 		sales_invoice.save()
 		sales_invoice.submit()
-
 		self.consolidated_invoice = sales_invoice.name

 		return sales_invoice
@@ -207,7 +205,7 @@ class POSInvoiceMergeLog(Document):
 		return return_invoices

 	def merge_pos_invoice_into(self, invoice, data):
-		items, payments, taxes = [], [], []
+		items, payments, taxes, item_tax_details = [], [], [], []

 		loyalty_amount_sum, loyalty_points_sum = 0, 0

@@ -217,6 +215,8 @@ class POSInvoiceMergeLog(Document):
 		loyalty_amount_sum, loyalty_points_sum, idx = 0, 0, 1

 		for doc in data:
+			old_new_item_map = frappe._dict()
+			old_new_tax_map = frappe._dict()
 			map_doc(doc, invoice, table_map={"doctype": invoice.doctype})

 			if doc.get("posting_date"):
@@ -244,6 +244,7 @@ class POSInvoiceMergeLog(Document):
 				if item.serial_and_batch_bundle:
 					si_item.serial_and_batch_bundle = item.serial_and_batch_bundle
 				items.append(si_item)
+				old_new_item_map[item.name] = si_item

 			for tax in doc.get("taxes"):
 				found = False
@@ -253,7 +254,7 @@ class POSInvoiceMergeLog(Document):
 						t.base_tax_amount = flt(t.base_tax_amount) + flt(
 							tax.base_tax_amount_after_discount_amount
 						)
-						update_item_wise_tax_detail(t, tax)
+						old_new_tax_map[tax.name] = t
 						found = True
 				if not found:
 					tax.charge_type = "Actual"
@@ -263,8 +264,9 @@ class POSInvoiceMergeLog(Document):
 					tax.included_in_print_rate = 0
 					tax.tax_amount = tax.tax_amount_after_discount_amount
 					tax.base_tax_amount = tax.base_tax_amount_after_discount_amount
-					tax.item_wise_tax_detail = tax.item_wise_tax_detail
+					tax.dont_recompute_tax = 1
 					taxes.append(tax)
+					old_new_tax_map[tax.name] = tax

 			for payment in doc.get("payments"):
 				found = False
@@ -281,6 +283,16 @@ class POSInvoiceMergeLog(Document):
 			base_rounding_adjustment += doc.base_rounding_adjustment
 			base_rounded_total += doc.base_rounded_total

+			for d in doc.get("item_wise_tax_details"):
+				row = frappe._dict(
+					item=old_new_item_map[d.item_row],
+					tax=old_new_tax_map[d.tax_row],
+					amount=d.amount,
+					rate=d.rate,
+					taxable_amount=d.taxable_amount,
+				)
+				item_tax_details.append(row)
+
 		if loyalty_points_sum:
 			invoice.redeem_loyalty_points = 1
 			invoice.loyalty_points = loyalty_points_sum
@@ -342,6 +354,7 @@ class POSInvoiceMergeLog(Document):
 		invoice.set("sales_partner", None)
 		invoice.set("commission_rate", 0)
 		invoice.set("total_commission", 0)
+		invoice._item_wise_tax_details = item_tax_details

 		return invoice

@@ -419,24 +432,6 @@ class POSInvoiceMergeLog(Document):
 			si.cancel()


-def update_item_wise_tax_detail(consolidate_tax_row, tax_row):
-	consolidated_tax_detail = json.loads(consolidate_tax_row.item_wise_tax_detail)
-	tax_row_detail = json.loads(tax_row.item_wise_tax_detail)
-
-	if not consolidated_tax_detail:
-		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_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})
-
-	consolidate_tax_row.item_wise_tax_detail = json.dumps(consolidated_tax_detail)
-
-
 def get_all_unconsolidated_invoices():
 	filters = {
 		"consolidated_invoice": ["in", ["", None]],
--- a/erpnext/accounts/doctype/pos_invoice_merge_log/test_pos_invoice_merge_log.py
+++ b/erpnext/accounts/doctype/pos_invoice_merge_log/test_pos_invoice_merge_log.py
@@ -164,20 +164,36 @@ class TestPOSInvoiceMergeLog(IntegrationTestCase):
 		inv.load_from_db()

 		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)
-		expected_item_wise_tax_detail = {
-			"_Test Item": {
-				"tax_rate": 9,
-				"tax_amount": 9,
-				"net_amount": 100,
+
+		expected_item_wise_tax_details = [
+			{
+				"item_row": consolidated_invoice.items[0].name,
+				"tax_row": consolidated_invoice.taxes[0].name,
+				"rate": 9.0,
+				"amount": 9.0,
+				"taxable_amount": 100.0,
 			},
-			"_Test Item 2": {
-				"tax_rate": 5,
-				"tax_amount": 5,
-				"net_amount": 100,
+			{
+				"item_row": consolidated_invoice.items[1].name,
+				"tax_row": consolidated_invoice.taxes[0].name,
+				"rate": 5.0,
+				"amount": 5.0,
+				"taxable_amount": 100.0,
 			},
-		}
-		self.assertEqual(item_wise_tax_detail, expected_item_wise_tax_detail)
+		]
+
+		actual = [
+			{
+				"item_row": d.item_row,
+				"tax_row": d.tax_row,
+				"rate": d.rate,
+				"amount": d.amount,
+				"taxable_amount": d.taxable_amount,
+			}
+			for d in consolidated_invoice.get("item_wise_tax_details")
+		]
+
+		self.assertEqual(actual, expected_item_wise_tax_details)

 	def test_consolidation_round_off_error_1(self):
 		"""
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
@@ -112,6 +112,7 @@
  "tax_withheld_vouchers",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "pricing_rule_details",
  "pricing_rules",
  "raw_materials_supplied",
@@ -1670,6 +1671,14 @@
   "options": "Company:company:default_currency",
   "print_hide": 1,
   "read_only": 1
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "grid_page_length": 50,
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -62,6 +62,7 @@ class PurchaseInvoice(BuyingController):
 		from frappe.types import DF

 		from erpnext.accounts.doctype.advance_tax.advance_tax import AdvanceTax
+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.purchase_invoice_advance.purchase_invoice_advance import (
@@ -136,6 +137,7 @@ class PurchaseInvoice(BuyingController):
 		is_paid: DF.Check
 		is_return: DF.Check
 		is_subcontracted: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[PurchaseInvoiceItem]
 		language: DF.Data | None
 		letter_head: DF.Link | None
--- a/erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json
+++ b/erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json
@@ -34,8 +34,7 @@
  "base_net_amount",
  "base_tax_amount",
  "base_total",
-  "base_tax_amount_after_discount_amount",
-  "item_wise_tax_detail"
+  "base_tax_amount_after_discount_amount"
 ],
 "fields": [
  {
@@ -196,16 +195,6 @@
   "print_hide": 1,
   "read_only": 1
  },
-  {
-   "fieldname": "item_wise_tax_detail",
-   "fieldtype": "Code",
-   "hidden": 1,
-   "label": "Item Wise Tax Detail",
-   "oldfieldname": "item_wise_tax_detail",
-   "oldfieldtype": "Small Text",
-   "print_hide": 1,
-   "read_only": 1
-  },
  {
   "fieldname": "accounting_dimensions_section",
   "fieldtype": "Section Break",
@@ -279,7 +268,7 @@
 "idx": 1,
 "istable": 1,
 "links": [],
- "modified": "2025-04-15 13:14:48.936047",
+ "modified": "2025-07-24 15:08:44.433022",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Purchase Taxes and Charges",
--- a/erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.py
+++ b/erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.py
@@ -35,7 +35,6 @@ class PurchaseTaxesandCharges(Document):
 		included_in_paid_amount: DF.Check
 		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
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
@@ -101,6 +101,7 @@
  "discount_amount",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "pricing_rule_details",
  "pricing_rules",
  "packing_list",
@@ -2238,6 +2239,14 @@
   "hidden": 1,
   "label": "Has Subcontracted",
   "read_only": 1
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "grid_page_length": 50,
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -65,6 +65,7 @@ class SalesInvoice(SellingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.sales_invoice_advance.sales_invoice_advance import SalesInvoiceAdvance
@@ -146,6 +147,7 @@ class SalesInvoice(SellingController):
 		is_opening: DF.Literal["No", "Yes"]
 		is_pos: DF.Check
 		is_return: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[SalesInvoiceItem]
 		language: DF.Link | None
 		letter_head: DF.Link | None
--- a/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
@@ -2077,12 +2077,12 @@ class TestSalesInvoice(ERPNextTestSuite):
 			{
 				"item": "_Test Item",
 				"taxable_amount": 10000.0,
-				"Service Tax": {"tax_rate": 10.0, "tax_amount": 1000.0, "net_amount": 10000.0},
+				"Service Tax": {"tax_rate": 10.0, "tax_amount": 1000.0, "taxable_amount": 10000.0},
 			},
 			{
 				"item": "_Test Item 2",
 				"taxable_amount": 5000.0,
-				"Service Tax": {"tax_rate": 10.0, "tax_amount": 500.0, "net_amount": 5000.0},
+				"Service Tax": {"tax_rate": 10.0, "tax_amount": 500.0, "taxable_amount": 5000.0},
 			},
 		]

@@ -3980,29 +3980,29 @@ class TestSalesInvoice(ERPNextTestSuite):
 			target_doc=si,
 			args=json.dumps({"customer": dn1.customer, "merge_taxes": 1, "filtered_children": []}),
 		)
-		si.save().submit()
+		si.save()

 		expected = [
 			{
 				"charge_type": "Actual",
 				"account_head": "Freight and Forwarding Charges - _TC",
 				"tax_amount": 120.0,
-				"total": 1520.0,
-				"base_total": 1520.0,
+				"total": 1620.0,
+				"base_total": 1620.0,
 			},
 			{
 				"charge_type": "Actual",
 				"account_head": "Marketing Expenses - _TC",
 				"tax_amount": 150.0,
-				"total": 1670.0,
-				"base_total": 1670.0,
+				"total": 1770.0,
+				"base_total": 1770.0,
 			},
 			{
 				"charge_type": "Actual",
 				"account_head": "Miscellaneous Expenses - _TC",
 				"tax_amount": 60.0,
-				"total": 1610.0,
-				"base_total": 1610.0,
+				"total": 1830.0,
+				"base_total": 1830.0,
 			},
 		]
 		actual = [
--- a/erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.json
+++ b/erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.json
@@ -31,7 +31,6 @@
  "base_tax_amount",
  "base_total",
  "base_tax_amount_after_discount_amount",
-  "item_wise_tax_detail",
  "dont_recompute_tax"
 ],
 "fields": [
@@ -174,15 +173,6 @@
   "options": "Company:company:default_currency",
   "read_only": 1
  },
-  {
-   "fieldname": "item_wise_tax_detail",
-   "fieldtype": "Code",
-   "hidden": 1,
-   "label": "Item Wise Tax Detail",
-   "oldfieldname": "item_wise_tax_detail",
-   "oldfieldtype": "Small Text",
-   "read_only": 1
-  },
  {
   "fieldname": "accounting_dimensions_section",
   "fieldtype": "Section Break",
@@ -257,13 +247,14 @@
 "index_web_pages_for_search": 1,
 "istable": 1,
 "links": [],
- "modified": "2024-11-22 19:17:31.898467",
+ "modified": "2025-07-24 15:08:34.381704",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Sales Taxes and Charges",
 "owner": "Administrator",
 "permissions": [],
+ "row_format": "Dynamic",
 "sort_field": "creation",
 "sort_order": "ASC",
 "states": []
-}
+}
--- a/erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.py
+++ b/erpnext/accounts/doctype/sales_taxes_and_charges/sales_taxes_and_charges.py
@@ -33,7 +33,6 @@ class SalesTaxesandCharges(Document):
 		dont_recompute_tax: DF.Check
 		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
--- a/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.py
+++ b/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.py
@@ -16,7 +16,7 @@ from erpnext.accounts.report.item_wise_sales_register.item_wise_sales_register i
 	get_group_by_and_display_fields,
 	get_tax_accounts,
 )
-from erpnext.accounts.report.utils import get_query_columns, get_values_for_columns
+from erpnext.accounts.report.utils import get_values_for_columns


 def execute(filters=None):
@@ -96,15 +96,18 @@ def _execute(filters=None, additional_table_columns=None):
 		}

 		total_tax = 0
-		for tax in tax_columns:
-			item_tax = itemised_tax.get(d.name, {}).get(tax, {})
+		total_other_charges = 0
+		for tax, details in itemised_tax.get(d.name, {}).items():
 			row.update(
 				{
-					scrubbed_tax_fields[tax + " Rate"]: item_tax.get("tax_rate", 0),
-					scrubbed_tax_fields[tax + " Amount"]: item_tax.get("tax_amount", 0),
+					scrubbed_tax_fields[tax + " Rate"]: details.get("tax_rate", 0),
+					scrubbed_tax_fields[tax + " Amount"]: details.get("tax_amount", 0),
 				}
 			)
-			total_tax += flt(item_tax.get("tax_amount"))
+			if details.get("is_other_charges"):
+				total_other_charges += flt(details.get("tax_amount"))
+			else:
+				total_tax += flt(details.get("tax_amount"))

 		row.update(
 			{"total_tax": total_tax, "total": d.base_net_amount + total_tax, "currency": company_currency}
--- a/erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.py
+++ b/erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.py
@@ -4,7 +4,6 @@

 import frappe
 from frappe import _
-from frappe.model.meta import get_field_precision
 from frappe.query_builder import functions as fn
 from frappe.utils import cstr, flt
 from frappe.utils.nestedset import get_descendants_of
@@ -12,7 +11,6 @@ from frappe.utils.xlsxutils import handle_html

 from erpnext.accounts.report.sales_register.sales_register import get_mode_of_payments
 from erpnext.accounts.report.utils import 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,
 )
@@ -30,18 +28,19 @@ def _execute(filters=None, additional_table_columns=None, additional_conditions=
 	company_currency = frappe.get_cached_value("Company", filters.get("company"), "default_currency")

 	item_list = get_items(filters, additional_table_columns, additional_conditions)
-	if item_list:
-		itemised_tax, tax_columns = get_tax_accounts(item_list, columns, company_currency)
+	if not item_list:
+		return columns, [], None, None, None, 0

-		scrubbed_tax_fields = {}
+	itemised_tax, tax_columns = get_tax_accounts(item_list, columns, company_currency)
+	scrubbed_tax_fields = {}

-		for tax in tax_columns:
-			scrubbed_tax_fields.update(
-				{
-					tax + " Rate": frappe.scrub(tax + " Rate"),
-					tax + " Amount": frappe.scrub(tax + " Amount"),
-				}
-			)
+	for tax in tax_columns:
+		scrubbed_tax_fields.update(
+			{
+				tax + " Rate": frappe.scrub(tax + " Rate"),
+				tax + " Amount": frappe.scrub(tax + " Amount"),
+			}
+		)

 	mode_of_payments = get_mode_of_payments(set(d.parent for d in item_list))
 	so_dn_map = get_delivery_notes_against_sales_order(item_list)
@@ -99,18 +98,17 @@ def _execute(filters=None, additional_table_columns=None, additional_conditions=

 		total_tax = 0
 		total_other_charges = 0
-		for tax in tax_columns:
-			item_tax = itemised_tax.get(d.name, {}).get(tax, {})
+		for tax, details in itemised_tax.get(d.name, {}).items():
 			row.update(
 				{
-					scrubbed_tax_fields[tax + " Rate"]: item_tax.get("tax_rate", 0),
-					scrubbed_tax_fields[tax + " Amount"]: item_tax.get("tax_amount", 0),
+					scrubbed_tax_fields[tax + " Rate"]: details.get("tax_rate", 0),
+					scrubbed_tax_fields[tax + " Amount"]: details.get("tax_amount", 0),
 				}
 			)
-			if item_tax.get("is_other_charges"):
-				total_other_charges += flt(item_tax.get("tax_amount"))
+			if details.get("is_other_charges"):
+				total_other_charges += flt(details.get("tax_amount"))
 			else:
-				total_tax += flt(item_tax.get("tax_amount"))
+				total_tax += flt(details.get("tax_amount"))

 		row.update(
 			{
@@ -544,124 +542,52 @@ def get_tax_accounts(
 	doctype="Sales Invoice",
 	tax_doctype="Sales Taxes and Charges",
 ):
-	import json
-
-	item_row_map = {}
-	tax_columns = []
-	invoice_item_row = {}
-	itemised_tax = {}
-	add_deduct_tax = "charge_type"
-
-	tax_amount_precision = (
-		get_field_precision(frappe.get_meta(tax_doctype).get_field("tax_amount"), currency=company_currency)
-		or 2
-	)
-
-	for d in item_list:
-		invoice_item_row.setdefault(d.parent, []).append(d)
-		item_row_map.setdefault(d.parent, {}).setdefault(d.item_code or d.item_name, []).append(d)
-
-	conditions = ""
-	if doctype == "Purchase Invoice":
-		conditions = (
-			" and category in ('Total', 'Valuation and Total') and base_tax_amount_after_discount_amount != 0"
-		)
-		add_deduct_tax = "add_deduct_tax"
-
-	tax_details = frappe.db.sql(
-		f"""
-		select
-			name, parent, description, item_wise_tax_detail, account_head,
-			charge_type, {add_deduct_tax}, base_tax_amount_after_discount_amount
-		from `tab%s`
-		where
-			parenttype = %s and docstatus = 1
-			and (description is not null and description != '')
-			and parent in (%s)
-			%s
-		order by description
-	"""
-		% (tax_doctype, "%s", ", ".join(["%s"] * len(invoice_item_row)), conditions),
-		tuple([doctype, *list(invoice_item_row)]),
-	)
-
-	account_doctype = frappe.qb.DocType("Account")
+	invoice_item_row = [d.name for d in item_list]
+	tax = frappe.qb.DocType("Item Wise Tax Detail")
+	taxes_and_charges = frappe.qb.DocType(tax_doctype)
+	account = frappe.qb.DocType("Account")

 	query = (
-		frappe.qb.from_(account_doctype)
-		.select(account_doctype.name)
-		.where(account_doctype.account_type == "Tax")
+		get_tax_details_query(
+			doctype,
+			tax_doctype,
+		)
+		.left_join(account)
+		.on(taxes_and_charges.account_head == account.name)
+		.select(account.account_type)
+		.where(tax.item_row.isin(invoice_item_row))
 	)

-	tax_accounts = query.run()
+	if doctype == "Purchase Invoice":
+		query = query.where(
+			(taxes_and_charges.category.isin(["Total", "Valuation and Total"]))
+			& (taxes_and_charges.base_tax_amount_after_discount_amount != 0)
+		)

-	for (
-		_name,
-		parent,
-		description,
-		item_wise_tax_detail,
-		account_head,
-		charge_type,
-		add_deduct_tax,
-		tax_amount,
-	) in tax_details:
-		description = handle_html(description)
-		if description not in tax_columns and tax_amount:
-			# as description is text editor earlier and markup can break the column convention in reports
-			tax_columns.append(description)
+	tax_details = query.run(as_dict=True)

-		if item_wise_tax_detail:
-			try:
-				item_wise_tax_detail = json.loads(item_wise_tax_detail)
+	precision = frappe.get_precision(tax_doctype, "tax_amount", currency=company_currency) or 2
+	tax_columns = set()
+	itemised_tax = {}

-				for item_code, tax_data in item_wise_tax_detail.items():
-					itemised_tax.setdefault(item_code, frappe._dict())
+	for row in tax_details:
+		description = handle_html(row.description) or row.account_head
+		rate = "NA" if row.rate == 0 else row.rate
+		tax_columns.add(description)
+		itemised_tax.setdefault(row.item_row, {}).setdefault(
+			description,
+			frappe._dict(
+				{
+					"tax_rate": rate,
+					"tax_amount": 0,
+					"is_other_charges": 0 if row.account_type == "Tax" else 1,
+				}
+			),
+		)

-					tax_data = ItemWiseTaxDetail(**tax_data)
+		itemised_tax[row.item_row][description].tax_amount += flt(row.amount, precision)

-					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, [])]
-					)
-
-					for d in item_row_map.get(parent, {}).get(item_code, []):
-						item_tax_amount = (
-							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)
-							tax_value = (
-								tax_value * -1
-								if (doctype == "Purchase Invoice" and add_deduct_tax == "Deduct")
-								else tax_value
-							)
-
-							itemised_tax.setdefault(d.name, {})[description] = frappe._dict(
-								{
-									"tax_rate": tax_data.tax_rate,
-									"tax_amount": tax_value,
-									"is_other_charges": 0 if tuple([account_head]) in tax_accounts else 1,
-								}
-							)
-
-			except ValueError:
-				continue
-		elif charge_type == "Actual" and tax_amount:
-			for d in invoice_item_row.get(parent, []):
-				itemised_tax.setdefault(d.name, {})[description] = frappe._dict(
-					{
-						"tax_rate": "NA",
-						"tax_amount": flt(
-							(tax_amount * d.base_net_amount) / d.base_net_total, tax_amount_precision
-						),
-					}
-				)
-
-	tax_columns.sort()
+	tax_columns = sorted(tax_columns)
 	for desc in tax_columns:
 		columns.append(
 			{
@@ -716,6 +642,30 @@ def get_tax_accounts(
 	return itemised_tax, tax_columns


+def get_tax_details_query(doctype, tax_doctype):
+	tax = frappe.qb.DocType("Item Wise Tax Detail")
+	taxes_and_charges = frappe.qb.DocType(tax_doctype)
+
+	query = (
+		frappe.qb.from_(tax)
+		.left_join(taxes_and_charges)
+		.on(tax.tax_row == taxes_and_charges.name)
+		.select(
+			tax.parent,
+			tax.item_row,
+			tax.rate,
+			tax.amount,
+			tax.taxable_amount,
+			taxes_and_charges.charge_type,
+			taxes_and_charges.account_head,
+			taxes_and_charges.description,
+		)
+		.where(tax.parenttype == doctype)
+	)
+
+	return query
+
+
 def add_total_row(
 	data,
 	filters,
--- a/erpnext/buying/doctype/purchase_order/purchase_order.json
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.json
@@ -102,6 +102,7 @@
  "discount_amount",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "address_and_contact_tab",
  "section_addresses",
  "supplier_address",
@@ -1323,6 +1324,14 @@
   "label": "MPS",
   "options": "Master Production Schedule",
   "read_only": 1
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "grid_page_length": 50,
--- a/erpnext/buying/doctype/purchase_order/purchase_order.py
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.py
@@ -44,6 +44,7 @@ class PurchaseOrder(BuyingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.purchase_taxes_and_charges.purchase_taxes_and_charges import (
@@ -105,6 +106,7 @@ class PurchaseOrder(BuyingController):
 		is_internal_supplier: DF.Check
 		is_old_subcontracting_flow: DF.Check
 		is_subcontracted: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[PurchaseOrderItem]
 		language: DF.Data | None
 		letter_head: DF.Link | None
@@ -547,9 +549,6 @@ class PurchaseOrder(BuyingController):

 		unlink_inter_company_doc(self.doctype, self.name, self.inter_company_order_reference)

-	def on_update(self):
-		pass
-
 	def update_status_updater(self):
 		self.status_updater.append(
 			{
--- a/erpnext/buying/doctype/supplier_quotation/supplier_quotation.json
+++ b/erpnext/buying/doctype/supplier_quotation/supplier_quotation.json
@@ -81,6 +81,7 @@
  "disable_rounded_total",
  "tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "pricing_rule_details",
  "pricing_rules",
  "address_and_contact_tab",
@@ -930,6 +931,14 @@
   "hidden": 1,
   "label": "Has Unit Price Items",
   "no_copy": 1
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "grid_page_length": 50,
@@ -938,7 +947,7 @@
 "index_web_pages_for_search": 1,
 "is_submittable": 1,
 "links": [],
- "modified": "2025-03-03 17:39:38.459977",
+ "modified": "2025-07-23 02:22:43.526822",
 "modified_by": "Administrator",
 "module": "Buying",
 "name": "Supplier Quotation",
@@ -1007,4 +1016,4 @@
 "states": [],
 "timeline_field": "supplier",
 "title_field": "title"
-}
+}
--- a/erpnext/buying/doctype/supplier_quotation/supplier_quotation.py
+++ b/erpnext/buying/doctype/supplier_quotation/supplier_quotation.py
@@ -24,6 +24,7 @@ class SupplierQuotation(BuyingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.purchase_taxes_and_charges.purchase_taxes_and_charges import (
 			PurchaseTaxesandCharges,
@@ -67,6 +68,7 @@ class SupplierQuotation(BuyingController):
 		in_words: DF.Data | None
 		incoterm: DF.Link | None
 		is_subcontracted: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[SupplierQuotationItem]
 		language: DF.Data | None
 		letter_head: DF.Link | None
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -137,6 +137,11 @@ class AccountsController(TransactionBase):
 			if self.doctype in relevant_docs:
 				self.set_payment_schedule()

+	def on_update(self):
+		from erpnext.controllers.taxes_and_totals import process_item_wise_tax_details
+
+		process_item_wise_tax_details(self)
+
 	def remove_bundle_for_non_stock_invoices(self):
 		has_sabb = False
 		if self.doctype in ("Sales Invoice", "Purchase Invoice") and not self.update_stock:
@@ -1161,7 +1166,6 @@ class AccountsController(TransactionBase):
 		if self.get("taxes_and_charges"):
 			if not tax_master_doctype:
 				tax_master_doctype = self.meta.get_field("taxes_and_charges").options
-
 			self.extend("taxes", get_taxes_and_charges(tax_master_doctype, self.get("taxes_and_charges")))

 	def append_taxes_from_item_tax_template(self):
@@ -4102,35 +4106,47 @@ def check_if_child_table_updated(child_table_before_update, child_table_after_up
 	return False


-def merge_taxes(source_taxes, target_doc):
-	from erpnext.accounts.doctype.pos_invoice_merge_log.pos_invoice_merge_log import (
-		update_item_wise_tax_detail,
-	)
-
-	existing_taxes = target_doc.get("taxes") or []
-	idx = 1
-	for tax in source_taxes:
+def merge_taxes(source_doc, target_doc):
+	tax_map = {}
+	for tax in source_doc.get("taxes") or []:
 		found = False
-		for t in existing_taxes:
+		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)
-				update_item_wise_tax_detail(t, tax)
+				tax_map[tax.name] = t
 				found = True

 		if not found:
 			tax.charge_type = "Actual"
-			tax.idx = idx
-			idx += 1
 			tax.included_in_print_rate = 0
 			tax.dont_recompute_tax = 1
-			tax.row_id = ""
+			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.item_wise_tax_detail = tax.item_wise_tax_detail
-			existing_taxes.append(tax)
+			tax_map[tax.name] = target_doc.append("taxes", tax)

-	target_doc.set("taxes", existing_taxes)
+	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


@erpnext.allow_regional
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -71,6 +71,7 @@ class StockController(AccountsController):
 		self.reset_conversion_factor()

 	def on_update(self):
+		super().on_update()
 		self.check_zero_rate()

 	def reset_conversion_factor(self):
--- a/erpnext/controllers/taxes_and_totals.py
+++ b/erpnext/controllers/taxes_and_totals.py
@@ -6,12 +6,13 @@ import json

 import frappe
 from frappe import _, scrub
-from frappe.model.document import Document
+from frappe.model.document import Document, bulk_insert
 from frappe.utils import cint, flt, round_based_on_smallest_currency_fraction

 import erpnext
 from erpnext.accounts.doctype.journal_entry.journal_entry import get_exchange_rate
 from erpnext.accounts.doctype.pricing_rule.utils import get_applied_pricing_rules
+from erpnext.accounts.utils import get_zero_cutoff
 from erpnext.controllers.accounts_controller import (
 	validate_conversion_rate,
 	validate_inclusive_tax,
@@ -21,8 +22,6 @@ from erpnext.deprecation_dumpster import deprecated
 from erpnext.stock.get_item_details import ItemDetailsCtx, _get_item_tax_template, get_item_tax_map
 from erpnext.utilities.regional import temporary_flag

-ItemWiseTaxDetail = frappe._dict
-

 class calculate_taxes_and_totals:
 	def __init__(self, doc: Document):
@@ -36,7 +35,6 @@ class calculate_taxes_and_totals:
 			)

 		self._items = self.filter_rows() if self.doc.doctype == "Quotation" else self.doc.get("items")
-
 		get_round_off_applicable_accounts(self.doc.company, frappe.flags.round_off_applicable_accounts)
 		self.calculate()

@@ -83,7 +81,6 @@ class calculate_taxes_and_totals:
 		self.calculate_taxes()
 		self.adjust_grand_total_for_inclusive_tax()
 		self.calculate_totals()
-		self._cleanup()
 		self.calculate_total_net_weight()

 	def calculate_tax_withholding_net_total(self):
@@ -251,14 +248,12 @@ class calculate_taxes_and_totals:
 			doc.set("base_" + f, val)

 	def initialize_taxes(self):
+		self.reset_item_wise_tax_details()
 		for tax in self.doc.get("taxes"):
 			if not self.discount_amount_applied:
 				validate_taxes_and_charges(tax)
 				validate_inclusive_tax(tax, self.doc)

-			if not (self.doc.get("is_consolidated") or tax.get("dont_recompute_tax")):
-				tax.item_wise_tax_detail = {}
-
 			tax_fields = [
 				"net_amount",
 				"total",
@@ -278,6 +273,22 @@ class calculate_taxes_and_totals:

 			self.doc.round_floats_in(tax)

+	def reset_item_wise_tax_details(self):
+		# Setting flag for adding rows
+		self.doc.update_item_wise_tax_details = True
+		dont_recompute_taxes = [d for d in self.doc.get("taxes") if d.get("dont_recompute_tax")]
+
+		# Identify taxes that shouldn't be recomputed
+		item_wise_tax_details = []
+		# retain tax_breakup for dont_recompute_taxes
+		for row in self.doc.get("_item_wise_tax_details") or []:
+			tax = row.get("tax")
+			if tax in dont_recompute_taxes:
+				item_wise_tax_details.append(row)
+
+		self.doc._item_wise_tax_details = item_wise_tax_details
+		self.doc.item_wise_tax_details = []
+
 	def determine_exclusive_rate(self):
 		if not any(cint(tax.included_in_print_rate) for tax in self.doc.get("taxes")):
 			return
@@ -476,6 +487,60 @@ class calculate_taxes_and_totals:

 			self._set_in_company_currency(tax, ["total"])

+		self.adjust_rounding_in_item_wise_tax_details()
+
+	def adjust_rounding_in_item_wise_tax_details(self):
+		if ignore_item_wise_tax_details(self.doc):
+			return
+
+		if not self.doc.get("_item_wise_tax_details"):
+			return
+
+		invalid_rows = []
+
+		# reset temporary attributes
+		for tax in self.doc.taxes:
+			tax._total_tax_breakup = 0
+			tax._last_row_idx = None
+
+		for idx, d in enumerate(self.doc._item_wise_tax_details):
+			tax = d.get("tax")
+			if not tax:
+				continue
+			tax._total_tax_breakup += d.amount or 0
+			tax._last_row_idx = idx
+
+		# Apply rounding difference to the last row
+		for tax in self.doc.taxes:
+			last_idx = tax._last_row_idx
+			if last_idx is None:
+				continue
+
+			multiplier = -1 if tax.get("add_deduct_tax") == "Deduct" else 1
+			expected_amount = tax.base_tax_amount_after_discount_amount * multiplier
+			actual_breakup = tax._total_tax_breakup
+			diff = flt(expected_amount - actual_breakup, 5)
+
+			# TODO: fix rounding difference issues
+			if abs(diff) <= 0.5:
+				detail_row = self.doc._item_wise_tax_details[last_idx]
+				detail_row["amount"] = flt(detail_row["amount"] + diff, 5)
+
+			else:
+				invalid_rows.append(f"Row {tax.idx} (Difference: {diff})")
+
+		if self.doc.flags.ignore_validate:
+			return
+
+		if invalid_rows:
+			message = (
+				_("Item Wise Tax Details do not match with Taxes and Charges at the following rows:")
+				+ "<br>"
+				+ "<br>".join(invalid_rows)
+			)
+
+			frappe.throw(_(message))
+
 	def get_tax_amount_if_for_valuation_or_deduction(self, tax_amount, tax):
 		# if just for valuation, do not add the tax amount in total
 		# if tax/charges is for deduction, multiply by -1
@@ -533,41 +598,35 @@ class calculate_taxes_and_totals:
 			# 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")):
+		if not tax.get("dont_recompute_tax"):
 			self.set_item_wise_tax(item, tax, tax_rate, current_tax_amount, current_net_amount)

 		return current_net_amount, 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"))
-			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_data := tax.item_wise_tax_detail.get(key):
-				item_wise_tax_amount += tax_data.tax_amount
-				item_wise_net_amount += tax_data.net_amount
+		multiplier = -1 if tax.get("add_deduct_tax") == "Deduct" else 1
+		item_wise_tax_amount = flt(
+			current_tax_amount * self.doc.conversion_rate * multiplier, tax.precision("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,
+		if tax.charge_type != "On Item Quantity":
+			item_wise_taxable_amount = flt(
+				current_net_amount * self.doc.conversion_rate * multiplier, tax.precision("tax_amount")
 			)
+		else:
+			item_wise_taxable_amount = 0.0
+
+		# maintaining a temp object with item and tax object because correct name will be available after insertion.
+		self.doc._item_wise_tax_details.append(
+			frappe._dict(
+				item=item,
+				tax=tax,
+				rate=tax_rate,
+				amount=item_wise_tax_amount,
+				taxable_amount=item_wise_taxable_amount,
+			)
+		)

 	def round_off_totals(self, tax):
 		if tax.account_head in frappe.flags.round_off_applicable_accounts:
@@ -704,12 +763,6 @@ class calculate_taxes_and_totals:

 			self._set_in_company_currency(self.doc, ["rounding_adjustment", "rounded_total"])

-	def _cleanup(self):
-		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)
-
 	def set_discount_amount(self):
 		if self.doc.additional_discount_percentage:
 			self.doc.discount_amount = flt(
@@ -1150,30 +1203,45 @@ 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_tax = get_itemised_tax(doc)
 	itemised_tax_data = []
 	for item_code, taxes in itemised_tax.items():
-		taxable_amount = next(iter(taxes.values())).get("net_amount")
+		taxable_amount = next(iter(taxes.values())).get("taxable_amount")
 		itemised_tax_data.append(frappe._dict({"item": item_code, "taxable_amount": taxable_amount, **taxes}))

 	return itemised_tax_data


-def get_itemised_tax(taxes, with_tax_account=False):
+def get_itemised_tax(doc, with_tax_account=False):
 	itemised_tax = {}
-	for tax in taxes:
+	precision = doc.precision("tax_amount", "taxes")
+
+	for row in doc.get("_item_wise_tax_details"):
+		item = row.get("item")
+		tax = row.get("tax")
+		if not item or not tax:
+			continue
+
+		item_code = item.item_code or item.item_name
 		if getattr(tax, "category", None) and tax.category == "Valuation":
 			continue

-		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_info = itemised_tax.setdefault(item_code, frappe._dict()).setdefault(
+			tax.description,
+			frappe._dict(
+				{
+					"tax_amount": 0.0,
+					"taxable_amount": 0.0,
+					"tax_rate": row.rate,
+				}
+			),
+		)

-				if with_tax_account:
-					itemised_tax[item_code][tax.description].tax_account = tax.account_head
+		tax_info.tax_amount += flt(row.amount, precision)
+		tax_info.taxable_amount += flt(row.taxable_amount, precision)
+
+		if with_tax_account:
+			tax_info.tax_account = tax.account_head

 	return itemised_tax

@@ -1196,6 +1264,39 @@ def get_rounding_tax_settings():
 	return frappe.get_single_value("Accounts Settings", "round_row_wise_tax")


+def ignore_item_wise_tax_details(doc):
+	"""Ignore item wise tax details if the doctype does not have item_wise_tax_details field."""
+	if not doc.meta.get_field("item_wise_tax_details"):
+		return True
+
+	return False
+
+
+def process_item_wise_tax_details(doc):
+	if ignore_item_wise_tax_details(doc):
+		return
+
+	if not (doc.get("update_item_wise_tax_details") and doc.get("_item_wise_tax_details")):
+		return
+
+	docs = []
+	for row in doc.get("_item_wise_tax_details"):
+		tax_details = doc.append(
+			"item_wise_tax_details",
+			{
+				**row,
+				"docstatus": doc.docstatus,
+				"item_row": row.item.name,
+				"tax_row": row.tax.name,
+			},
+		)
+		tax_details.set_new_name()
+		docs.append(tax_details)
+
+	bulk_insert("Item Wise Tax Detail", docs)
+	doc.update_item_wise_tax_details = False
+
+
 class init_landed_taxes_and_totals:
 	def __init__(self, doc):
 		self.doc = doc
--- a/erpnext/controllers/tests/test_item_wise_tax_details.py
+++ b/erpnext/controllers/tests/test_item_wise_tax_details.py
@@ -73,32 +73,54 @@ class TestTaxesAndTotals(FrappeTestCase):
 			"taxes",
 			{
 				"charge_type": "On Item Quantity",
-				"account_head": "_Test Account Shipping - _TC",
+				"account_head": "_Test Account Shipping Charges - _TC",
 				"cost_center": "_Test Cost Center - _TC",
 				"description": "Shipping",
 				"rate": 50,
 			},
 		)
-		self.doc.set_missing_item_details()
-		calculate_taxes_and_totals(self.doc)
+		self.doc.save()

-		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
-		}
+		expected_values = [
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[0].name,
+				"rate": 10.0,
+				"amount": 10.0,
+				"taxable_amount": 100.0,
+			},
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[1].name,
+				"rate": 14.0,
+				"amount": 1.4,
+				"taxable_amount": 10.0,
+			},
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[2].name,
+				"rate": 5.0,
+				"amount": 5.57,
+				"taxable_amount": 111.4,
+			},
+			{
+				"item_row": self.doc.items[0].name,
+				"tax_row": self.doc.taxes[3].name,
+				"rate": 50.0,
+				"amount": 50.0,
+				"taxable_amount": 0.0,
+			},
+		]

-		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"])
+		actual_values = [
+			{
+				"item_row": row.item_row,
+				"tax_row": row.tax_row,
+				"rate": row.rate,
+				"amount": row.amount,
+				"taxable_amount": row.taxable_amount,
+			}
+			for row in self.doc.item_wise_tax_details
+		]
+
+		self.assertEqual(actual_values, expected_values)
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -391,7 +391,6 @@ 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_detail_data_format
 erpnext.patches.v15_0.set_is_exchange_gain_loss_in_payment_entry_deductions
 erpnext.patches.v14_0.update_stock_uom_in_work_order_item
 erpnext.patches.v15_0.enable_allow_existing_serial_no
@@ -448,3 +447,5 @@ erpnext.patches.v15_0.toggle_legacy_controller_for_period_closing
 erpnext.patches.v16_0.update_serial_batch_entries
 erpnext.patches.v16_0.set_company_wise_warehouses
 erpnext.patches.v16_0.set_valuation_method_on_companies
+erpnext.patches.v15_0.migrate_old_item_wise_tax_detail_data_to_table
+
--- a/erpnext/patches/v15_0/migrate_old_item_wise_tax_detail_data_format.py
+++ b/erpnext/patches/v15_0/migrate_old_item_wise_tax_detail_data_format.py
@@ -1,77 +0,0 @@
-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_detail' field
-	doctypes_with_tax_details = frappe.get_all(
-		"DocField", filters={"fieldname": "item_wise_tax_detail"}, fields=["parent"], pluck="parent"
-	)
-	for doctype in doctypes_with_tax_details:
-		migrated_count = 0  # Counter for migrated records per DocType
-		# Get all documents of this DocType that have data in 'item_wise_tax_detail'
-		docs = frappe.get_all(
-			doctype,
-			filters={"item_wise_tax_detail": ["is", "set"]},
-			fields=["name", "item_wise_tax_detail"],
-		)
-		for doc in docs:
-			if not doc.item_wise_tax_detail:
-				continue
-
-			updated_tax_details = {}
-			needs_update = False
-
-			try:
-				item_iterator = json.loads(doc.item_wise_tax_detail).items()
-			except AttributeError as e:
-				# This is stale data from 2009 found in a database
-				if isinstance(json.loads(doc.item_wise_tax_detail), int | float):
-					needs_update = False
-				else:
-					raise e
-			else:
-				for item, tax_data in item_iterator:
-					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
-					# intermediate patch version of the originating PR
-					elif isinstance(tax_data, list) and len(tax_data) == 3:
-						updated_tax_details[item] = ItemWiseTaxDetail(
-							tax_rate=tax_data[0],
-							tax_amount=tax_data[1],
-							net_amount=tax_data[2],
-						)
-						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_detail",
-					json.dumps(updated_tax_details),
-					update_modified=False,
-				)
-				migrated_count += 1  # Increment the counter for each migrated record
-
-		frappe.db.commit()
-		print(f"Migrated {migrated_count} records for DocType: {doctype}")
--- a/erpnext/patches/v15_0/migrate_old_item_wise_tax_detail_data_to_table.py
+++ b/erpnext/patches/v15_0/migrate_old_item_wise_tax_detail_data_to_table.py
@@ -0,0 +1,307 @@
+import click
+import frappe
+from frappe import parse_json
+from frappe.model.document import bulk_insert
+from frappe.utils import flt
+
+DOCTYPES_TO_PATCH = {
+	"Sales Taxes and Charges": [
+		"Sales Invoice",
+		"POS Invoice",
+		"Sales Order",
+		"Delivery Note",
+		"Quotation",
+	],
+	"Purchase Taxes and Charges": [
+		"Purchase Invoice",
+		"Purchase Order",
+		"Purchase Receipt",
+		"Supplier Quotation",
+	],
+}
+
+
+TAX_WITHHOLDING_DOCS = (
+	"Purchase Invoice",
+	"Purchase Order",
+	"Purchase Receipt",
+)
+
+
+def execute():
+	for tax_doctype, doctypes in DOCTYPES_TO_PATCH.items():
+		for doctype in doctypes:
+			docnames = frappe.get_all(
+				tax_doctype,
+				filters={
+					"item_wise_tax_detail": ["is", "set"],
+					"docstatus": ["=", 1],
+					"parenttype": ["=", doctype],
+				},
+				pluck="parent",
+			)
+
+			total_docs = len(docnames)
+			if not total_docs:
+				continue
+
+			chunk_size = 1000
+
+			with click.progressbar(
+				range(0, total_docs, chunk_size), label=f"Migrating {total_docs} {doctype}s"
+			) as bar:
+				for index in bar:
+					chunk = docnames[index : index + chunk_size]
+					doc_info = get_doc_details(chunk, doctype)
+					docs = [d.name for d in doc_info]  # valid invoices
+
+					# Delete existing item-wise tax details to avoid duplicates
+					delete_existing_tax_details(docs, doctype)
+
+					taxes = get_taxes_for_docs(docs, tax_doctype, doctype)
+					items = get_items_for_docs(docs, doctype)
+					compiled_docs = compile_docs(doc_info, taxes, items, doctype, tax_doctype)
+					rows_to_insert = []
+
+					for doc in compiled_docs:
+						if not (doc.taxes and doc.items):
+							continue
+						rows_to_insert.extend(ItemTax().get_item_wise_tax_details(doc))
+
+					if rows_to_insert:
+						bulk_insert("Item Wise Tax Detail", rows_to_insert, commit_chunks=True)
+
+
+def get_taxes_for_docs(parents, tax_doctype, doctype):
+	tax = frappe.qb.DocType(tax_doctype)
+
+	return (
+		frappe.qb.from_(tax)
+		.select("*")
+		.where(tax.parenttype == doctype)
+		.where(tax.parent.isin(parents))
+		.run(as_dict=True)
+	)
+
+
+def get_items_for_docs(parents, doctype):
+	item = frappe.qb.DocType(f"{doctype} Item")
+	additional_fields = []
+
+	if doctype in TAX_WITHHOLDING_DOCS:
+		additional_fields.append(item.apply_tds)
+
+	return (
+		frappe.qb.from_(item)
+		.select(
+			item.name,
+			item.parent,
+			item.item_code,
+			item.item_name,
+			item.base_net_amount,
+			item.qty,
+			item.item_tax_rate,
+			*additional_fields,
+		)
+		.where(item.parenttype == doctype)
+		.where(item.parent.isin(parents))
+		.run(as_dict=True)
+	)
+
+
+def get_doc_details(parents, doctype):
+	inv = frappe.qb.DocType(doctype)
+	additional_fields = []
+	if doctype in TAX_WITHHOLDING_DOCS:
+		additional_fields.append(inv.base_tax_withholding_net_total)
+
+	return (
+		frappe.qb.from_(inv)
+		.select(
+			inv.name,
+			inv.base_net_total,
+			inv.company,
+			*additional_fields,
+		)
+		.where(inv.name.isin(parents))
+		.run(as_dict=True)
+	)
+
+
+def compile_docs(doc_info, taxes, items, doctype, tax_doctype):
+	"""
+	Compile docs, so that each one could be accessed as if it's a single doc.
+	"""
+	response = frappe._dict()
+	for doc in doc_info:
+		response[doc.name] = frappe._dict(**doc, taxes=[], items=[], doctype=doctype, tax_doctype=tax_doctype)
+
+	for tax in taxes:
+		response[tax.parent]["taxes"].append(tax)
+
+	for item in items:
+		response[item.parent]["items"].append(item)
+
+	return response.values()
+
+
+def delete_existing_tax_details(doc_names, doctype):
+	"""
+	Delete existing Item Wise Tax Detail records for the given documents
+	to avoid duplicates when re-running the migration.
+	"""
+	if not doc_names:
+		return
+
+	frappe.db.delete("Item Wise Tax Detail", {"parent": ["in", doc_names], "parenttype": doctype})
+
+
+class ItemTax:
+	def get_item_wise_tax_details(self, doc):
+		"""
+		This method calculates tax amounts for each item-tax combination.
+		"""
+		item_wise_tax_details = []
+		company_currency = frappe.get_cached_value("Company", doc.company, "default_currency")
+		precision = frappe.get_precision(doc.tax_doctype, "tax_amount", currency=company_currency)
+
+		tax_differences = frappe._dict()
+		last_taxable_items = frappe._dict()
+
+		# Initialize tax differences with expected amounts
+		for tax_row in doc.taxes:
+			if tax_row.base_tax_amount_after_discount_amount:
+				multiplier = -1 if tax_row.get("add_deduct_tax") == "Deduct" else 1
+				tax_differences[tax_row.name] = tax_row.base_tax_amount_after_discount_amount * multiplier
+
+		idx = 1
+		for item in doc.get("items"):
+			item_proportion = item.base_net_amount / doc.base_net_total if doc.base_net_total else 0
+			for tax_row in doc.taxes:
+				tax_rate = 0
+				tax_amount = 0
+
+				if not tax_row.base_tax_amount_after_discount_amount:
+					continue
+
+				charge_type = tax_row.charge_type
+				if tax_row.item_wise_tax_detail:
+					# tax rate
+					tax_rate = self._get_item_tax_rate(item, tax_row)
+					# tax amount
+					if tax_rate:
+						multiplier = (
+							item.qty if charge_type == "On Item Quantity" else item.base_net_amount / 100
+						)
+						tax_amount = multiplier * tax_rate
+					else:
+						# eg: charge_type == actual
+						item_key = item.item_code or item.item_name
+						item_tax_detail = self._get_item_tax_details(tax_row).get(item_key, {})
+						tax_amount = item_tax_detail.get("tax_amount", 0) * item_proportion
+				# Actual rows where no item_wise_tax_detail
+				elif charge_type == "Actual":
+					if tax_row.get("is_tax_withholding_account"):
+						if not item.get("apply_tds") or not doc.get("base_tax_withholding_net_total"):
+							item_proportion = 0
+						else:
+							item_proportion = item.base_net_amount / doc.base_tax_withholding_net_total
+
+					tax_amount = tax_row.base_tax_amount_after_discount_amount * item_proportion
+
+				if tax_row.get("add_deduct_tax") == "Deduct":
+					tax_amount *= -1
+
+				tax_doc = get_item_tax_doc(item, tax_row, tax_rate, tax_amount, idx, precision)
+				item_wise_tax_details.append(tax_doc)
+
+				# Update tax differences and track last taxable item
+				if tax_amount:
+					tax_differences[tax_row.name] -= tax_amount
+					last_taxable_items[tax_row.name] = tax_doc
+
+				idx += 1
+
+		# Handle rounding errors by applying differences to last taxable items
+		self._handle_rounding_differences(tax_differences, last_taxable_items)
+
+		return item_wise_tax_details
+
+	def _handle_rounding_differences(self, tax_differences, last_taxable_items):
+		"""
+		Handle rounding errors by applying the difference to the last taxable item
+		"""
+		for tax_row, diff in tax_differences.items():
+			if not diff or tax_row not in last_taxable_items:
+				continue
+
+			rounded_difference = flt(diff, 5)
+
+			if abs(rounded_difference) <= 0.5:
+				last_item_tax_doc = last_taxable_items[tax_row]
+				last_item_tax_doc.amount = flt(last_item_tax_doc.amount + rounded_difference, 5)
+
+	def _get_item_tax_details(self, tax_row):
+		# temp cache
+		if not getattr(tax_row, "__tax_details", None):
+			tax_row.__tax_details = parse_item_wise_tax_details(tax_row.get("item_wise_tax_detail") or "{}")
+
+		return tax_row.__tax_details
+
+	def _get_item_tax_rate(self, item, tax_row):
+		# NOTE: Use item tax rate as same item code
+		# could have different tax rates in same invoice
+
+		item_tax_rates = frappe.parse_json(item.item_tax_rate)
+
+		if tax_row.account_head in item_tax_rates:
+			return item_tax_rates[tax_row.account_head]
+
+		return tax_row.rate
+
+
+def get_item_tax_doc(item, tax, rate, tax_value, idx, precision=2):
+	return frappe.get_doc(
+		{
+			"doctype": "Item Wise Tax Detail",
+			"name": frappe.generate_hash(),
+			"idx": idx,
+			"item_row": item.name,
+			"tax_row": tax.name,
+			"rate": rate,
+			"amount": flt(tax_value, precision),
+			"taxable_amount": item.base_net_amount,
+			"docstatus": tax.docstatus,
+			"parent": tax.parent,
+			"parenttype": tax.parenttype,
+			"parentfield": "item_wise_tax_details",
+		}
+	)
+
+
+def parse_item_wise_tax_details(item_wise_tax_detail):
+	updated_tax_details = {}
+	try:
+		item_iterator = parse_json(item_wise_tax_detail)
+	except Exception:
+		return updated_tax_details
+	else:
+		# This is stale data from 2009 found in a database
+		if isinstance(item_iterator, int | float):
+			return updated_tax_details
+
+		for item, tax_data in item_iterator.items():
+			if isinstance(tax_data, list) and len(tax_data) >= 2:
+				updated_tax_details[item] = frappe._dict(
+					tax_rate=tax_data[0] or 0,
+					tax_amount=tax_data[1] or 0,
+				)
+			elif isinstance(tax_data, str):
+				updated_tax_details[item] = frappe._dict(
+					tax_rate=flt(tax_data),
+					tax_amount=0.0,
+				)
+			elif isinstance(tax_data, dict):
+				updated_tax_details[item] = tax_data
+
+	return updated_tax_details
--- a/erpnext/public/js/controllers/taxes_and_totals.js
+++ b/erpnext/public/js/controllers/taxes_and_totals.js
@@ -552,44 +552,9 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 			current_tax_amount = tax_rate * item.qty;
 		}

-		if (!tax.dont_recompute_tax) {
-			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, 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;
-
-		if (typeof tax_detail == "string") {
-			tax.item_wise_tax_detail = JSON.parse(tax.item_wise_tax_detail);
-			tax_detail = tax.item_wise_tax_detail;
-		}
-
-		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].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].tax_amount;
-			item_wise_net_amount += tax_detail[key].net_amount;
-		}
-
-		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) {
 		if (frappe.flags.round_off_applicable_accounts.includes(tax.account_head)) {
 			tax.tax_amount = Math.round(tax.tax_amount);
@@ -787,10 +752,6 @@ erpnext.taxes_and_totals = class TaxesAndTotals extends erpnext.payments {
 				$.each(temporary_fields, function (i, fieldname) {
 					delete tax[fieldname];
 				});
-
-				if (!tax.dont_recompute_tax) {
-					tax.item_wise_tax_detail = JSON.stringify(tax.item_wise_tax_detail);
-				}
 			});
 		}
 	}
--- a/erpnext/regional/italy/utils.py
+++ b/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 ItemWiseTaxDetail, get_itemised_tax
+from erpnext.controllers.taxes_and_totals import get_itemised_tax
 from erpnext.regional.italy import state_codes
 from erpnext.stock.utils import get_default_stock_uom

@@ -18,7 +18,7 @@ def update_itemised_tax_data(doc):
 	if doc.doctype == "Purchase Invoice":
 		return

-	itemised_tax = get_itemised_tax(doc.taxes)
+	itemised_tax = get_itemised_tax(doc)

 	for row in doc.items:
 		tax_rate = 0.0
@@ -79,7 +79,7 @@ def prepare_invoice(invoice, progressive_number):
 		invoice.transmission_format_code = "FPR12"

 	invoice.e_invoice_items = [item for item in invoice.items]
-	tax_data = get_invoice_summary(invoice.e_invoice_items, invoice.taxes)
+	tax_data = get_invoice_summary(invoice.e_invoice_items, invoice.taxes, invoice.item_wise_tax_details)
 	invoice.tax_data = tax_data

 	# Check if stamp duty (Bollo) of 2 EUR exists.
@@ -140,8 +140,9 @@ def download_zip(files, output_filename):
 	zip_stream.close()


-def get_invoice_summary(items, taxes):
+def get_invoice_summary(items, taxes, item_wise_tax_details):
 	summary_data = frappe._dict()
+	taxes_wise_tax_details = {d.tax_row: d for d in item_wise_tax_details}
 	for tax in taxes:
 		# Include only VAT charges.
 		if tax.charge_type == "Actual":
@@ -151,91 +152,63 @@ def get_invoice_summary(items, taxes):
 		if tax.charge_type in ["On Previous Row Total", "On Previous Row Amount"]:
 			reference_row = next((row for row in taxes if row.idx == int(tax.row_id or 0)), None)
 			if reference_row:
-				items.append(
-					frappe._dict(
-						idx=len(items) + 1,
-						item_code=reference_row.description,
-						item_name=reference_row.description,
-						description=reference_row.description,
-						rate=reference_row.tax_amount,
-						qty=1.0,
-						amount=reference_row.tax_amount,
-						stock_uom=get_default_stock_uom(),
-						tax_rate=tax.rate,
-						tax_amount=(reference_row.tax_amount * tax.rate) / 100,
-						net_amount=reference_row.tax_amount,
-						taxable_amount=reference_row.tax_amount,
-						item_tax_rate={tax.account_head: tax.rate},
-						charges=True,
-					)
-				)
+				append_row_as_charges(items, tax, reference_row, summary_data)

-		# Check item tax rates if tax rate is zero.
-		if tax.rate == 0:
-			for item in items:
-				item_tax_rate = item.item_tax_rate
-				if isinstance(item.item_tax_rate, str):
-					item_tax_rate = json.loads(item.item_tax_rate)
+		for row in taxes_wise_tax_details.get(tax.name) or []:
+			update_summary_details(summary_data, tax, row.rate, row.amount, row.taxable_amount)

-				if item_tax_rate and tax.account_head in item_tax_rate:
-					key = cstr(item_tax_rate[tax.account_head])
-					if key not in summary_data:
-						summary_data.setdefault(
-							key,
-							{
-								"tax_amount": 0.0,
-								"taxable_amount": 0.0,
-								"tax_exemption_reason": "",
-								"tax_exemption_law": "",
-							},
-						)
-
-					summary_data[key]["tax_amount"] += item.tax_amount
-					summary_data[key]["taxable_amount"] += item.net_amount
-					if key == "0.0":
-						summary_data[key]["tax_exemption_reason"] = tax.tax_exemption_reason
-						summary_data[key]["tax_exemption_law"] = tax.tax_exemption_law
-
-			if summary_data.get("0.0") and tax.charge_type in [
-				"On Previous Row Total",
-				"On Previous Row Amount",
-			]:
-				summary_data[key]["taxable_amount"] = tax.total
-
-			if summary_data == {}:  # Implies that Zero VAT has not been set on any item.
-				summary_data.setdefault(
-					"0.0",
-					{
-						"tax_amount": 0.0,
-						"taxable_amount": tax.total,
-						"tax_exemption_reason": tax.tax_exemption_reason,
-						"tax_exemption_law": tax.tax_exemption_law,
-					},
-				)
-
-		else:
-			item_wise_tax_detail = json.loads(tax.item_wise_tax_detail)
-			# 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"] += tax_data.tax_amount
-				summary_data[key]["taxable_amount"] += tax_data.net_amount
-
-			for item in items:
-				key = cstr(tax.rate)
-				if item.get("charges"):
-					if not summary_data.get(key):
-						summary_data.setdefault(key, {"taxable_amount": 0.0})
-					summary_data[key]["taxable_amount"] += item.taxable_amount
+		if summary_data == {}:
+			# Implies that Zero VAT has not been set on any item.
+			update_summary_details(summary_data, tax, 0.0, 0.0, tax.total)

 	return summary_data


+def update_summary_details(summary_data, tax, rate, amount, taxable_amount):
+	key = cstr(rate)
+	summary_data.setdefault(
+		key,
+		{
+			"tax_amount": 0.0,
+			"taxable_amount": 0.0,
+			"tax_exemption_reason": "",
+			"tax_exemption_law": "",
+		},
+	)
+
+	summary_data[key]["tax_amount"] += amount
+	summary_data[key]["taxable_amount"] += taxable_amount
+
+	if key == "0.0":
+		summary_data[key]["tax_exemption_reason"] = tax.tax_exemption_reason
+		summary_data[key]["tax_exemption_law"] = tax.tax_exemption_law
+
+
+def append_row_as_charges(items, tax, reference_row, summary_data):
+	rate = tax.rate
+	amount = (reference_row.tax_amount * tax.rate) / 100
+	taxable_amount = reference_row.tax_amount
+	items.append(
+		frappe._dict(
+			idx=len(items) + 1,
+			item_code=reference_row.description,
+			item_name=reference_row.description,
+			description=reference_row.description,
+			rate=reference_row.tax_amount,
+			qty=1.0,
+			amount=reference_row.tax_amount,
+			stock_uom=get_default_stock_uom(),
+			tax_rate=rate,
+			tax_amount=amount,
+			net_amount=taxable_amount,
+			taxable_amount=taxable_amount,
+			item_tax_rate={tax.account_head: tax.rate},
+			charges=True,
+		)
+	)
+	update_summary_details(summary_data, tax, rate, amount, taxable_amount)
+
+
 # Preflight for successful e-invoice export.
 def sales_invoice_validate(doc):
 	# Validate company
--- a/erpnext/regional/report/vat_audit_report/vat_audit_report.py
+++ b/erpnext/regional/report/vat_audit_report/vat_audit_report.py
@@ -8,7 +8,7 @@ import frappe
 from frappe import _
 from frappe.utils import formatdate, get_link_to_form

-from erpnext.controllers.taxes_and_totals import ItemWiseTaxDetail
+from erpnext.accounts.report.item_wise_sales_register.item_wise_sales_register import get_tax_details_query


 def execute(filters=None):
@@ -80,93 +80,54 @@ class VATAuditReport:

 	def get_invoice_items(self, doctype):
 		self.invoice_items = frappe._dict()
-
-		items = frappe.db.sql(
-			"""
-			SELECT
-				item_code, parent, base_net_amount, is_zero_rated
-			FROM
-				`tab{} Item`
-			WHERE
-				parent in ({})
-			""".format(doctype, ", ".join(["%s"] * len(self.invoices))),
-			tuple(self.invoices),
-			as_dict=1,
+		item_doctype = frappe.qb.DocType(doctype + " Item")
+		self.invoice_items = frappe._dict(
+			frappe.qb.from_(item_doctype)
+			.select(
+				item_doctype.name,
+				item_doctype.is_zero_rated,
+			)
+			.where(item_doctype.parent.isin(list(self.invoices.keys())))
+			.run(as_list=1)
 		)
-		for d in items:
-			self.invoice_items.setdefault(d.parent, {}).setdefault(d.item_code, {"net_amount": 0.0})
-			self.invoice_items[d.parent][d.item_code]["net_amount"] += d.get("base_net_amount", 0)
-			self.invoice_items[d.parent][d.item_code]["is_zero_rated"] = d.is_zero_rated

 	def get_items_based_on_tax_rate(self, doctype):
 		self.items_based_on_tax_rate = frappe._dict()
-		self.item_tax_rate = frappe._dict()
 		self.tax_doctype = (
 			"Purchase Taxes and Charges" if doctype == "Purchase Invoice" else "Sales Taxes and Charges"
 		)

-		self.tax_details = frappe.db.sql(
-			"""
-			SELECT
-				parent, account_head, item_wise_tax_detail
-			FROM
-				`tab{}`
-			WHERE
-				parenttype = {} and docstatus = 1
-				and parent in ({})
-			ORDER BY
-				account_head
-			""".format(self.tax_doctype, "%s", ", ".join(["%s"] * len(self.invoices.keys()))),
-			tuple([doctype, *list(self.invoices.keys())]),
+		taxes_and_charges = frappe.qb.DocType(self.tax_doctype)
+		item_wise_tax = frappe.qb.DocType("Item Wise Tax Detail")
+		invoice_names = list(self.invoices.keys())
+		if not invoice_names:
+			return
+
+		tax_details = (
+			get_tax_details_query(doctype, self.tax_doctype)
+			.where(item_wise_tax.parent.isin(invoice_names))
+			.where(taxes_and_charges.account_head.isin(self.sa_vat_accounts))
+			.run(as_dict=True)
 		)

-		for parent, account, item_wise_tax_detail in self.tax_details:
-			if item_wise_tax_detail:
-				try:
-					if account in self.sa_vat_accounts:
-						item_wise_tax_detail = json.loads(item_wise_tax_detail)
-					else:
-						continue
-					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 tax_data.tax_rate == 0 and not is_zero_rated:
-							continue
-						tax_rate = self.get_item_amount_map(parent, item_code, tax_data)
+		for row in tax_details:
+			parent = row.parent
+			item = row.item_row
+			is_zero_rated = self.invoice_items.get(item)
+			if row.rate == 0 and not is_zero_rated:
+				continue

-						if tax_rate is not None:
-							rate_based_dict = self.items_based_on_tax_rate.setdefault(parent, {}).setdefault(
-								tax_rate, []
-							)
-							if item_code not in rate_based_dict:
-								rate_based_dict.append(item_code)
-				except ValueError:
-					continue
-
-	# 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 = tax_data.tax_rate
-		tax_amount = tax_data.tax_amount
-		gross_amount = net_amount + tax_amount
-
-		self.item_tax_rate.setdefault(parent, {}).setdefault(
-			item_code,
-			{
-				"tax_rate": tax_rate,
-				"gross_amount": 0.0,
-				"tax_amount": 0.0,
-				"net_amount": 0.0,
-			},
-		)
-
-		self.item_tax_rate[parent][item_code]["net_amount"] += net_amount
-		self.item_tax_rate[parent][item_code]["tax_amount"] += tax_amount
-		self.item_tax_rate[parent][item_code]["gross_amount"] += gross_amount
-
-		return tax_rate
+			self.items_based_on_tax_rate.setdefault(parent, {}).setdefault(
+				row.rate,
+				{
+					"gross_amount": 0.0,
+					"tax_amount": 0.0,
+					"net_amount": 0.0,
+				},
+			)
+			self.items_based_on_tax_rate[parent][row.rate]["tax_amount"] += row.amount
+			self.items_based_on_tax_rate[parent][row.rate]["net_amount"] += row.taxable_amount
+			self.items_based_on_tax_rate[parent][row.rate]["gross_amount"] += row.amount + row.taxable_amount

 	def get_conditions(self):
 		conditions = ""
@@ -209,25 +170,30 @@ class VATAuditReport:
 	def get_consolidated_data(self, doctype):
 		consolidated_data_map = {}
 		for inv, inv_data in self.invoices.items():
-			if self.items_based_on_tax_rate.get(inv):
-				for rate, items in self.items_based_on_tax_rate.get(inv).items():
-					row = {"tax_amount": 0.0, "gross_amount": 0.0, "net_amount": 0.0}
+			rate_details = self.items_based_on_tax_rate.get(inv, {})
+			if not rate_details:
+				continue

-					consolidated_data_map.setdefault(rate, {"data": []})
-					for item in items:
-						item_details = self.item_tax_rate.get(inv).get(item)
-						row["account"] = inv_data.get("account")
-						row["posting_date"] = formatdate(inv_data.get("posting_date"), "dd-mm-yyyy")
-						row["voucher_type"] = doctype
-						row["voucher_no"] = inv
-						row["party_type"] = "Customer" if doctype == "Sales Invoice" else "Supplier"
-						row["party"] = inv_data.get("party")
-						row["remarks"] = inv_data.get("remarks")
-						row["gross_amount"] += item_details.get("gross_amount")
-						row["tax_amount"] += item_details.get("tax_amount")
-						row["net_amount"] += item_details.get("net_amount")
+			for rate, item_details in rate_details.items():
+				row = {
+					"tax_amount": 0.0,
+					"gross_amount": 0.0,
+					"net_amount": 0.0,
+				}

-					consolidated_data_map[rate]["data"].append(row)
+				row["account"] = inv_data.get("account")
+				row["posting_date"] = formatdate(inv_data.get("posting_date"), "dd-mm-yyyy")
+				row["voucher_type"] = doctype
+				row["voucher_no"] = inv
+				row["party_type"] = "Customer" if doctype == "Sales Invoice" else "Supplier"
+				row["party"] = inv_data.get("party")
+				row["remarks"] = inv_data.get("remarks")
+				row["gross_amount"] += item_details.get("gross_amount")
+				row["tax_amount"] += item_details.get("tax_amount")
+				row["net_amount"] += item_details.get("net_amount")
+
+				consolidated_data_map.setdefault(rate, {"data": []})
+				consolidated_data_map[rate]["data"].append(row)

 		return consolidated_data_map

--- a/erpnext/regional/united_arab_emirates/utils.py
+++ b/erpnext/regional/united_arab_emirates/utils.py
@@ -14,7 +14,7 @@ def update_itemised_tax_data(doc):
 	if not meta.has_field("tax_rate"):
 		return

-	itemised_tax = get_itemised_tax(doc.taxes)
+	itemised_tax = get_itemised_tax(doc)

 	def determine_if_export(doc):
 		if doc.doctype != "Sales Invoice":
--- a/erpnext/selling/doctype/quotation/quotation.json
+++ b/erpnext/selling/doctype/quotation/quotation.json
@@ -78,6 +78,7 @@
  "referral_sales_partner",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "bundle_items_section",
  "packed_items",
  "pricing_rule_details",
@@ -1107,6 +1108,14 @@
   "fieldtype": "Data",
   "is_virtual": 1,
   "label": "Last Scanned Warehouse"
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "icon": "fa fa-shopping-cart",
--- a/erpnext/selling/doctype/quotation/quotation.py
+++ b/erpnext/selling/doctype/quotation/quotation.py
@@ -23,6 +23,7 @@ class Quotation(SellingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.sales_taxes_and_charges.sales_taxes_and_charges import (
@@ -72,6 +73,7 @@ class Quotation(SellingController):
 		ignore_pricing_rule: DF.Check
 		in_words: DF.Data | None
 		incoterm: DF.Link | None
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[QuotationItem]
 		language: DF.Link | None
 		letter_head: DF.Link | None
--- a/erpnext/selling/doctype/sales_order/sales_order.json
+++ b/erpnext/selling/doctype/sales_order/sales_order.json
@@ -91,6 +91,7 @@
  "discount_amount",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "packing_list",
  "packed_items",
  "pricing_rule_details",
@@ -1696,6 +1697,14 @@
   "fieldtype": "Check",
   "label": "Is Subcontracted",
   "print_hide": 1
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "grid_page_length": 50,
--- a/erpnext/selling/doctype/sales_order/sales_order.py
+++ b/erpnext/selling/doctype/sales_order/sales_order.py
@@ -59,6 +59,7 @@ class SalesOrder(SellingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.payment_schedule.payment_schedule import PaymentSchedule
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.sales_taxes_and_charges.sales_taxes_and_charges import (
@@ -121,6 +122,7 @@ class SalesOrder(SellingController):
 		inter_company_order_reference: DF.Link | None
 		is_internal_customer: DF.Check
 		is_subcontracted: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[SalesOrderItem]
 		language: DF.Link | None
 		letter_head: DF.Link | None
@@ -632,9 +634,6 @@ class SalesOrder(SellingController):
 		for item_code, warehouse in item_wh_list:
 			update_bin_qty(item_code, warehouse, {"reserved_qty": get_reserved_qty(item_code, warehouse)})

-	def on_update(self):
-		pass
-
 	def on_update_after_submit(self):
 		self.calculate_commission()
 		self.calculate_contribution()
--- a/erpnext/stock/doctype/delivery_note/delivery_note.json
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.json
@@ -85,6 +85,7 @@
  "discount_amount",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "packing_list",
  "packed_items",
  "product_bundle_help",
@@ -1418,6 +1419,14 @@
   "fieldtype": "Data",
   "is_virtual": 1,
   "label": "Last Scanned Warehouse"
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "icon": "fa fa-truck",
--- a/erpnext/stock/doctype/delivery_note/delivery_note.py
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.py
@@ -30,6 +30,7 @@ class DeliveryNote(SellingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.sales_taxes_and_charges.sales_taxes_and_charges import (
 			SalesTaxesandCharges,
@@ -87,6 +88,7 @@ class DeliveryNote(SellingController):
 		is_internal_customer: DF.Check
 		is_return: DF.Check
 		issue_credit_note: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[DeliveryNoteItem]
 		language: DF.Link | None
 		letter_head: DF.Link | None
@@ -853,7 +855,7 @@ def make_sales_invoice(source_name, target_doc=None, args=None):
 			frappe.throw(_("All these items have already been Invoiced/Returned"))

 		if args and args.get("merge_taxes"):
-			merge_taxes(source.get("taxes") or [], target)
+			merge_taxes(source, target)

 		target.run_method("calculate_taxes_and_totals")

@@ -869,6 +871,7 @@ def make_sales_invoice(source_name, target_doc=None, args=None):

 	def update_item(source_doc, target_doc, source_parent):
 		target_doc.qty = to_make_invoice_qty_map[source_doc.name]
+		target_doc._old_name = source_doc.name

 	def get_pending_qty(item_row):
 		pending_qty = item_row.qty - invoiced_qty_map.get(item_row.name, 0)
--- a/erpnext/stock/doctype/item/item.py
+++ b/erpnext/stock/doctype/item/item.py
@@ -575,25 +575,6 @@ class Item(Document):
 			self.set_last_purchase_rate(new_name)
 			self.recalculate_bin_qty(new_name)

-		for dt in ("Sales Taxes and Charges", "Purchase Taxes and Charges"):
-			for d in frappe.db.sql(
-				f"""select name, item_wise_tax_detail from `tab{dt}`
-					where ifnull(item_wise_tax_detail, '') != ''""",
-				as_dict=1,
-			):
-				item_wise_tax_detail = json.loads(d.item_wise_tax_detail)
-				if isinstance(item_wise_tax_detail, dict) and old_name in item_wise_tax_detail:
-					item_wise_tax_detail[new_name] = item_wise_tax_detail[old_name]
-					item_wise_tax_detail.pop(old_name)
-
-					frappe.db.set_value(
-						dt,
-						d.name,
-						"item_wise_tax_detail",
-						json.dumps(item_wise_tax_detail),
-						update_modified=False,
-					)
-
 	def delete_old_bins(self, old_name):
 		frappe.db.delete("Bin", {"item_code": old_name})

--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.json
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.json
@@ -98,6 +98,7 @@
  "discount_amount",
  "sec_tax_breakup",
  "other_charges_calculation",
+  "item_wise_tax_details",
  "pricing_rule_details",
  "pricing_rules",
  "raw_material_details",
@@ -1293,6 +1294,14 @@
   "fieldtype": "Data",
   "is_virtual": 1,
   "label": "Last Scanned Warehouse"
+  },
+  {
+   "fieldname": "item_wise_tax_details",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Item Wise Tax Details",
+   "no_copy": 1,
+   "options": "Item Wise Tax Detail"
  }
 ],
 "grid_page_length": 50,
@@ -1371,3 +1380,4 @@
 "title_field": "title",
 "track_changes": 1
 }
+
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -33,6 +33,7 @@ class PurchaseReceipt(BuyingController):
 	if TYPE_CHECKING:
 		from frappe.types import DF

+		from erpnext.accounts.doctype.item_wise_tax_detail.item_wise_tax_detail import ItemWiseTaxDetail
 		from erpnext.accounts.doctype.pricing_rule_detail.pricing_rule_detail import PricingRuleDetail
 		from erpnext.accounts.doctype.purchase_taxes_and_charges.purchase_taxes_and_charges import (
 			PurchaseTaxesandCharges,
@@ -85,6 +86,7 @@ class PurchaseReceipt(BuyingController):
 		is_old_subcontracting_flow: DF.Check
 		is_return: DF.Check
 		is_subcontracted: DF.Check
+		item_wise_tax_details: DF.Table[ItemWiseTaxDetail]
 		items: DF.Table[PurchaseReceiptItem]
 		language: DF.Data | None
 		letter_head: DF.Link | None
@@ -1359,7 +1361,7 @@ def make_purchase_invoice(source_name, target_doc=None, args=None):
 		doc.run_method("set_missing_values")

 		if args and args.get("merge_taxes"):
-			merge_taxes(source.get("taxes") or [], doc)
+			merge_taxes(source, doc)

 		doc.run_method("calculate_taxes_and_totals")
 		doc.set_payment_schedule()
@@ -1372,6 +1374,7 @@ def make_purchase_invoice(source_name, target_doc=None, args=None):
 			target_doc.conversion_factor, target_doc.precision("conversion_factor")
 		)
 		returned_qty_map[source_doc.name] = returned_qty
+		target_doc._old_name = source_doc.name

 	def get_pending_qty(item_row):
 		qty = item_row.qty