Merge pull request #47199 from frappe/mergify/bp/version-15-hotfix/pr-47138

fix: rate based on posting date in Tax Withholding Report (backport #47138)

erpnext/accounts/report/tax_withholding_details/tax_withholding_details.py

@@ -4,6 +4,7 @@
 
 import frappe
 from frappe import _
+from frappe.utils import getdate
 
 
 def execute(filters=None):
@@ -33,6 +34,7 @@ def execute(filters=None):
 
 def validate_filters(filters):
 	"""Validate if dates are properly set"""
+	filters = frappe._dict(filters or {})
 	if filters.from_date > filters.to_date:
 		frappe.throw(_("From Date must be before To Date"))
 
@@ -68,7 +70,7 @@ def get_result(filters, tds_docs, tds_accounts, tax_category_map, journal_entry_
 				if not tax_withholding_category:
 					tax_withholding_category = party_map.get(party, {}).get("tax_withholding_category")
 
-				rate = tax_rate_map.get(tax_withholding_category)
+				rate = get_tax_withholding_rates(tax_rate_map.get(tax_withholding_category, []), posting_date)
 			if net_total_map.get((voucher_type, name)):
 				if voucher_type == "Journal Entry" and tax_amount and rate:
 					# back calcalute total amount from rate and tax_amount
@@ -435,12 +437,22 @@ def get_doc_info(vouchers, doctype, tax_category_map, net_total_map=None):
 def get_tax_rate_map(filters):
 	rate_map = frappe.get_all(
 		"Tax Withholding Rate",
-		filters={
+		filters={"from_date": ("<=", filters.to_date), "to_date": (">=", filters.from_date)},
-			"from_date": ("<=", filters.get("from_date")),
+		fields=["parent", "tax_withholding_rate", "from_date", "to_date"],
-			"to_date": (">=", filters.get("to_date")),
-		},
-		fields=["parent", "tax_withholding_rate"],
-		as_list=1,
 	)
 
-	return frappe._dict(rate_map)
+	rate_list = frappe._dict()
+
+	for rate in rate_map:
+		rate_list.setdefault(rate.parent, []).append(frappe._dict(rate))
+
+	return rate_list
+
+
+def get_tax_withholding_rates(tax_withholding, posting_date):
+	# returns the row that matches with the fiscal year from posting date
+	for rate in tax_withholding:
+		if getdate(rate.from_date) <= getdate(posting_date) <= getdate(rate.to_date):
+			return rate.tax_withholding_rate
+
+	return 0

erpnext/accounts/report/tax_withholding_details/test_tax_withholding_details.py

@@ -3,7 +3,7 @@
 
 import frappe
 from frappe.tests.utils import FrappeTestCase
-from frappe.utils import today
+from frappe.utils import add_to_date, today
 
 from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
 from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
@@ -60,6 +60,56 @@ class TestTaxWithholdingDetails(AccountsTestMixin, FrappeTestCase):
 		]
 		self.check_expected_values(result, expected_values)
 
+	def test_date_filters_in_multiple_tax_withholding_rules(self):
+		create_tax_category("TDS - 3", rate=10, account="TDS - _TC", cumulative_threshold=1)
+		# insert new rate in same fiscal year
+		fiscal_year = get_fiscal_year(today(), company="_Test Company")
+		mid_year = add_to_date(fiscal_year[1], months=6)
+		tds_doc = frappe.get_doc("Tax Withholding Category", "TDS - 3")
+		tds_doc.rates[0].to_date = mid_year
+		tds_doc.append(
+			"rates",
+			{
+				"tax_withholding_rate": 20,
+				"from_date": add_to_date(mid_year, days=1),
+				"to_date": fiscal_year[2],
+				"single_threshold": 1,
+				"cumulative_threshold": 1,
+			},
+		)
+
+		tds_doc.save()
+
+		inv_1 = make_purchase_invoice(rate=1000, do_not_submit=True)
+		inv_1.apply_tds = 1
+		inv_1.tax_withholding_category = "TDS - 3"
+		inv_1.submit()
+
+		inv_2 = make_purchase_invoice(
+			rate=1000, do_not_submit=True, posting_date=add_to_date(mid_year, days=1), do_not_save=True
+		)
+		inv_2.set_posting_time = 1
+
+		inv_1.apply_tds = 1
+		inv_2.tax_withholding_category = "TDS - 3"
+		inv_2.save()
+		inv_2.submit()
+
+		result = execute(
+			frappe._dict(
+				company="_Test Company",
+				party_type="Supplier",
+				from_date=fiscal_year[1],
+				to_date=fiscal_year[2],
+			)
+		)[1]
+
+		expected_values = [
+			[inv_1.name, "TDS - 3", 10.0, 5000, 500, 4500],
+			[inv_2.name, "TDS - 3", 20.0, 5000, 1000, 4000],
+		]
+		self.check_expected_values(result, expected_values)
+
 	def check_expected_values(self, result, expected_values):
 		for i in range(len(result)):
 			voucher = frappe._dict(result[i])