fix(regional): minor fixes and test for South Africa VAT report (#26933) (#27162)

erpnext/regional/report/vat_audit_report/test_vat_audit_report.py

@@ -0,0 +1,193 @@
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from unittest import TestCase
+from frappe.utils import today
+
+from erpnext.accounts.doctype.account.test_account import create_account
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+
+from erpnext.regional.report.vat_audit_report.vat_audit_report import execute
+
+class TestVATAuditReport(TestCase):
+	def setUp(self):
+		frappe.set_user("Administrator")
+		make_company("_Test Company SA VAT", "_TCSV")
+
+		create_account(account_name="VAT - 0%", account_type="Tax",
+			parent_account="Duties and Taxes - _TCSV", company="_Test Company SA VAT")
+		create_account(account_name="VAT - 15%", account_type="Tax",
+			parent_account="Duties and Taxes - _TCSV", company="_Test Company SA VAT")
+		set_sa_vat_accounts()
+
+		make_item("_Test SA VAT Item")
+		make_item("_Test SA VAT Zero Rated Item", properties = {"is_zero_rated": 1})
+
+		make_customer()
+		make_supplier()
+
+		make_sales_invoices()
+		create_purchase_invoices()
+
+	def tearDown(self):
+		frappe.db.sql("delete from `tabSales Invoice` where company='_Test Company SA VAT'")
+		frappe.db.sql("delete from `tabPurchase Invoice` where company='_Test Company SA VAT'")
+
+	def test_vat_audit_report(self):
+		filters = {
+			"company": "_Test Company SA VAT",
+			"from_date": today(),
+			"to_date": today()
+		}
+		columns, data = execute(filters)
+		total_tax_amount = 0
+		total_row_tax = 0
+		for row in data:
+			keys = row.keys()
+			# skips total row tax_amount in if.. and skips section header in elif..
+			if 'voucher_no' in keys:
+				total_tax_amount = total_tax_amount + row['tax_amount']
+			elif 'tax_amount' in keys:
+				total_row_tax = total_row_tax + row['tax_amount']
+
+		self.assertEqual(total_tax_amount, total_row_tax)
+
+def make_company(company_name, abbr):
+	if not frappe.db.exists("Company", company_name):
+		company = frappe.get_doc({
+			"doctype": "Company",
+			"company_name": company_name,
+			"abbr": abbr,
+			"default_currency": "ZAR",
+			"country": "South Africa",
+			"create_chart_of_accounts_based_on": "Standard Template"
+		})
+		company.insert()
+	else:
+		company = frappe.get_doc("Company", company_name)
+
+	company.create_default_warehouses()
+
+	if not frappe.db.get_value("Cost Center", {"is_group": 0, "company": company.name}):
+		company.create_default_cost_center()
+
+	company.save()
+
+	return company
+
+def set_sa_vat_accounts():
+	if not frappe.db.exists("South Africa VAT Settings", "_Test Company SA VAT"):
+		vat_accounts = frappe.get_all(
+			"Account",
+			fields=["name"],
+			filters = {
+				"company": "_Test Company SA VAT",
+				"is_group": 0,
+				"account_type": "Tax"
+			}
+		)
+
+		sa_vat_accounts = []
+		for account in vat_accounts:
+			sa_vat_accounts.append({
+				"doctype": "South Africa VAT Account",
+				"account": account.name
+			})
+
+		frappe.get_doc({
+			"company": "_Test Company SA VAT",
+			"vat_accounts": sa_vat_accounts,
+			"doctype": "South Africa VAT Settings",
+		}).insert()
+
+def make_customer():
+	if not frappe.db.exists("Customer", "_Test SA Customer"):
+		frappe.get_doc({
+			"doctype": "Customer",
+			"customer_name": "_Test SA Customer",
+			"customer_type": "Company",
+		}).insert()
+
+def make_supplier():
+	if not frappe.db.exists("Supplier", "_Test SA Supplier"):
+		frappe.get_doc({
+			"doctype": "Supplier",
+			"supplier_name": "_Test SA Supplier",
+			"supplier_type": "Company",
+			"supplier_group":"All Supplier Groups"
+		}).insert()
+
+def make_item(item_code, properties=None):
+	if not frappe.db.exists("Item", item_code):
+		item = frappe.get_doc({
+			"doctype": "Item",
+			"item_code": item_code,
+			"item_name": item_code,
+			"description": item_code,
+			"item_group": "Products"
+		})
+
+		if properties:
+			item.update(properties)
+
+		item.insert()
+
+def make_sales_invoices():
+	def make_sales_invoices_wrapper(item, rate, tax_account, tax_rate, tax=True):
+		si = create_sales_invoice(
+			company="_Test Company SA VAT",
+			customer = "_Test SA Customer",
+			currency = "ZAR",
+			item=item,
+			rate=rate,
+			warehouse = "Finished Goods - _TCSV",
+			debit_to = "Debtors - _TCSV",
+			income_account = "Sales - _TCSV",
+			expense_account = "Cost of Goods Sold - _TCSV",
+			cost_center = "Main - _TCSV",
+			do_not_save=1
+		)
+		if tax:
+			si.append("taxes", {
+					"charge_type": "On Net Total",
+					"account_head": tax_account,
+					"cost_center": "Main - _TCSV",
+					"description": "VAT 15% @ 15.0",
+					"rate": tax_rate
+				})
+
+		si.submit()
+
+	test_item = "_Test SA VAT Item"
+	test_zero_rated_item = "_Test SA VAT Zero Rated Item"
+
+	make_sales_invoices_wrapper(test_item, 100.0, "VAT - 15% - _TCSV", 15.0)
+	make_sales_invoices_wrapper(test_zero_rated_item, 100.0, "VAT - 0% - _TCSV", 0.0)
+
+def create_purchase_invoices():
+	pi = make_purchase_invoice(
+		company = "_Test Company SA VAT",
+		supplier = "_Test SA Supplier",
+		supplier_warehouse = "Finished Goods - _TCSV",
+		warehouse = "Finished Goods - _TCSV",
+		currency = "ZAR",
+		cost_center = "Main - _TCSV",
+		expense_account = "Cost of Goods Sold - _TCSV",
+		item = "_Test SA VAT Item",
+		qty = 1,
+		rate = 100,
+		uom = "Nos",
+		do_not_save = 1
+	)
+	pi.append("taxes", {
+		"charge_type": "On Net Total",
+		"account_head": "VAT - 15% - _TCSV",
+		"cost_center": "Main - _TCSV",
+		"description": "VAT 15% @ 15.0",
+		"rate": 15.0
+	})
+
+	pi.submit()

erpnext/regional/report/vat_audit_report/vat_audit_report.py

@@ -1,11 +1,11 @@
-# Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
 # For license information, please see license.txt
 
 from __future__ import unicode_literals
 import frappe
 import json
 from frappe import _
-from frappe.utils import formatdate
+from frappe.utils import formatdate, get_link_to_form
 
 def execute(filters=None):
 	return VATAuditReport(filters).run()
@@ -42,7 +42,8 @@ class VATAuditReport(object):
 		self.sa_vat_accounts = frappe.get_list("South Africa VAT Account",
 			filters = {"parent": self.filters.company}, pluck="account")
 		if not self.sa_vat_accounts and not frappe.flags.in_test and not frappe.flags.in_migrate:
-			frappe.throw(_("Please set VAT Accounts in South Africa VAT Settings"))
+			link_to_settings = get_link_to_form("South Africa VAT Settings", "", label="South Africa VAT Settings")
+			frappe.throw(_("Please set VAT Accounts in {0}").format(link_to_settings))
 
 	def get_invoice_data(self, doctype):
 		conditions = self.get_conditions()
@@ -69,7 +70,7 @@ class VATAuditReport(object):
 
 		items = frappe.db.sql("""
 			SELECT
-				item_code, parent, taxable_value, base_net_amount, is_zero_rated
+				item_code, parent, base_net_amount, is_zero_rated
 			FROM
 				`tab%s Item`
 			WHERE
@@ -79,7 +80,7 @@ class VATAuditReport(object):
 			if d.item_code not in self.invoice_items.get(d.parent, {}):
 				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('taxable_value', 0) or d.get('base_net_amount', 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):