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453fe376ab
* feat: add support for 'not applicable' tax in item tax templates * refactor: remove unused imports * fix: import NOT_APPLICABLE_TAX in get_item_tax_map function * fix: add item wise tax details for not applicable taxes * test: added test case for `not_applicable` * fix: do not create item wise tax details for not applicable tax * fix: ensure tax rate is set to 0 for not applicable tax rows * refactor: changes as per review * test: update selling settings * test: correct settings * fix: return both net and current tax amounts for not applicable tax
537 lines
13 KiB
Python
537 lines
13 KiB
Python
import frappe
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from frappe.utils import flt
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from erpnext.tests.utils import ERPNextTestSuite, change_settings
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class TestTaxesAndTotals(ERPNextTestSuite):
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def setUp(self):
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self.doc = frappe.get_doc(
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{
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"doctype": "Sales Invoice",
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"customer": "_Test Customer",
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"company": "_Test Company",
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"currency": "INR",
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"conversion_rate": 1,
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"items": [
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 100,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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}
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],
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"taxes": [],
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}
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)
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def test_item_wise_tax_detail(self):
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# Test On Net Total
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"rate": 10,
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},
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)
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# Test On Previous Row Amount
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Previous Row Amount",
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"account_head": "_Test Account Service Tax - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "Service Tax",
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"rate": 14,
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"row_id": 1,
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},
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)
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# Test On Previous Row Total
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Previous Row Total",
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"account_head": "_Test Account Customs Duty - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "Customs Duty",
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"rate": 5,
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"row_id": 2,
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},
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)
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# Test On Item Quantity
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Item Quantity",
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"account_head": "_Test Account Shipping Charges - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "Shipping",
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"rate": 50,
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},
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)
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self.doc.save()
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expected_values = [
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{
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"item_row": self.doc.items[0].name,
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"tax_row": self.doc.taxes[0].name,
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"rate": 10.0,
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"amount": 10.0,
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"taxable_amount": 100.0,
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},
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{
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"item_row": self.doc.items[0].name,
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"tax_row": self.doc.taxes[1].name,
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"rate": 14.0,
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"amount": 1.4,
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"taxable_amount": 10.0,
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},
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{
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"item_row": self.doc.items[0].name,
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"tax_row": self.doc.taxes[2].name,
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"rate": 5.0,
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"amount": 5.57,
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"taxable_amount": 111.4,
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},
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{
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"item_row": self.doc.items[0].name,
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"tax_row": self.doc.taxes[3].name,
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"rate": 50.0,
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"amount": 50.0,
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"taxable_amount": 0.0,
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},
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]
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actual_values = [
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{
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"item_row": row.item_row,
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"tax_row": row.tax_row,
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"rate": row.rate,
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"amount": row.amount,
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"taxable_amount": row.taxable_amount,
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}
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for row in self.doc.item_wise_tax_details
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]
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self.assertEqual(actual_values, expected_values)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_item_wise_tax_detail_high_conversion_rate(self):
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"""
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With a high conversion rate (e.g. USD -> KRW ~1300), independently rounding
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each item's base tax amount causes per-item errors that accumulate and exceed
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the 0.5-unit safety threshold, raising a validation error.
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Error diffusion fixes this: the cumulative base total after the last item
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equals base_tax_amount_after_discount_amount exactly, so the sum of all
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per-item amounts is always exact regardless of item count or rate magnitude.
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Analytically with conversion_rate=1300, rate=7.77 x3 items, VAT 16%:
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per-item txn tax = 1.2432
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OLD independent: flt(1.2432 * 1300, 2) = 1616.16 -> sum 4848.48
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expected base: flt(flt(3.7296, 2) * 1300, 0) = flt(3.73 * 1300, 0) = 4849
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diff = 0.52 -> exceeds 0.5 threshold -> would throw with old code
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"""
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doc = frappe.get_doc(
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{
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"doctype": "Sales Invoice",
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"customer": "_Test Customer",
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"company": "_Test Company",
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"currency": "USD",
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"debit_to": "_Test Receivable USD - _TC",
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"conversion_rate": 1300,
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"items": [
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 7.77,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 7.77,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 7.77,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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],
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"taxes": [
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"rate": 16,
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},
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{
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"charge_type": "On Previous Row Amount",
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"account_head": "_Test Account Service Tax - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "Service Tax",
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"rate": 10,
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"row_id": 1,
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},
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],
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}
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)
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doc.save()
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details_by_tax = {}
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for detail in doc.item_wise_tax_details:
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bucket = details_by_tax.setdefault(detail.tax_row, 0.0)
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details_by_tax[detail.tax_row] = bucket + detail.amount
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for tax in doc.taxes:
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self.assertEqual(details_by_tax[tax.name], tax.base_tax_amount_after_discount_amount)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_rounding_in_item_wise_tax_details(self):
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"""
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This test verifies the amounts are properly rounded.
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"""
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doc = frappe.get_doc(
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{
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"doctype": "Sales Invoice",
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"customer": "_Test Customer",
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"company": "_Test Company",
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"currency": "INR",
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"conversion_rate": 1,
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"items": [
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{
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"item_code": "_Test Item",
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"qty": 5,
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"rate": 20,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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{
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"item_code": "_Test Item",
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"qty": 3,
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"rate": 19,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 1000,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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},
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],
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"taxes": [
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"rate": 9,
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},
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],
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}
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)
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doc.save()
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# item 1: taxable=100, tax=9.0; item 2: taxable=57, tax=5.13; item 3: taxable=1000, tax=90.0
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# error diffusion: 14.13 - 9.0 = 5.130000000000001 without rounding
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for detail in doc.item_wise_tax_details:
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self.assertEqual(detail.amount, flt(detail.amount, detail.precision("amount")))
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def test_item_wise_tax_detail_with_multi_currency_with_single_item(self):
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"""
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When the tax amount (in transaction currency) has more decimals than
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the field precision, rounding must happen *before* multiplying by
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conversion_rate — the same order used by _set_in_company_currency.
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"""
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doc = frappe.get_doc(
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{
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"doctype": "Sales Invoice",
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"customer": "_Test Customer",
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"company": "_Test Company",
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"currency": "USD",
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"debit_to": "_Test Receivable USD - _TC",
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"conversion_rate": 129.99,
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"items": [
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 47.41,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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}
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],
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"taxes": [
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT",
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"rate": 16,
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},
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],
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}
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)
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doc.save()
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tax = doc.taxes[0]
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detail = doc.item_wise_tax_details[0]
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self.assertEqual(detail.amount, tax.base_tax_amount_after_discount_amount)
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@change_settings("Selling Settings", {"allow_multiple_items": 1})
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def test_not_applicable_tax_in_item_tax_template(self):
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"""Test that items with 'not applicable' tax don't contribute to net amount of that tax."""
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template_7pct = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": "_Test VAT 7% Template",
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"company": "_Test Company",
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"taxes": [
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{
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"tax_type": "_Test Account VAT - _TC",
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"tax_rate": 7,
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},
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{
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"tax_type": "_Test Account Service Tax - _TC",
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"tax_rate": 0,
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"not_applicable": 1,
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},
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],
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}
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).insert(ignore_if_duplicate=True)
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template_19pct = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": "_Test VAT 19% Template",
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"company": "_Test Company",
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"taxes": [
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{
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"tax_type": "_Test Account VAT - _TC",
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"tax_rate": 0,
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},
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{
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"tax_type": "_Test Account Service Tax - _TC",
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"tax_rate": 19,
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},
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],
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}
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).insert(ignore_if_duplicate=True)
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self.doc.items[0].item_tax_template = template_7pct.name
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self.doc.append(
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"items",
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{
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"item_code": "_Test Item",
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"qty": 1,
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"rate": 100,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"item_tax_template": template_19pct.name,
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},
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)
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT 7%",
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"rate": 7,
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},
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)
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account Service Tax - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT 19%",
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"rate": 19,
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},
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)
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self.doc.save()
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# VAT 7%: Both items contribute (Item 2 has 0% rate, not "not applicable")
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self.assertEqual(self.doc.taxes[0].net_amount, 200.0)
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# Service Tax 19%: Only Item 2 contributes (Item 1 has not_applicable)
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self.assertEqual(self.doc.taxes[1].net_amount, 100.0)
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expected_values = [
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{
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"item_row": self.doc.items[0].name,
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"tax_row": self.doc.taxes[0].name,
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"rate": 7.0,
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"amount": 7.0,
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"taxable_amount": 100.0,
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},
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{
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"item_row": self.doc.items[1].name,
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"tax_row": self.doc.taxes[0].name,
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"rate": 0.0,
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"amount": 0.0,
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"taxable_amount": 100.0,
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},
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{
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"item_row": self.doc.items[1].name,
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"tax_row": self.doc.taxes[1].name,
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"rate": 19.0,
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"amount": 19.0,
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"taxable_amount": 100.0,
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},
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]
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actual_values = [
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{
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"item_row": row.item_row,
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"tax_row": row.tax_row,
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"rate": row.rate,
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"amount": row.amount,
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"taxable_amount": row.taxable_amount,
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}
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for row in self.doc.item_wise_tax_details
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]
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self.assertEqual(actual_values, expected_values)
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def test_not_applicable_tax_in_item_tax_template_with_different_items(self):
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"""Test that items with 'not applicable' tax don't contribute to net amount of that tax."""
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template_7pct = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": "_Test VAT 7% Template",
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"company": "_Test Company",
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"taxes": [
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{
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"tax_type": "_Test Account VAT - _TC",
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"tax_rate": 7,
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},
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{
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"tax_type": "_Test Account Service Tax - _TC",
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"tax_rate": 0,
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"not_applicable": 1,
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},
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],
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}
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).insert(ignore_if_duplicate=True)
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template_19pct = frappe.get_doc(
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{
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"doctype": "Item Tax Template",
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"title": "_Test VAT 19% Template",
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"company": "_Test Company",
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"taxes": [
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{
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"tax_type": "_Test Account VAT - _TC",
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"tax_rate": 0,
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"not_applicable": 1,
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},
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{
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"tax_type": "_Test Account Service Tax - _TC",
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"tax_rate": 19,
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},
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],
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}
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).insert(ignore_if_duplicate=True)
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self.doc.items[0].item_tax_template = template_7pct.name
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self.doc.append(
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"items",
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{
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"item_code": "_Test Item 2",
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"qty": 1,
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"rate": 100,
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"income_account": "Sales - _TC",
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"expense_account": "Cost of Goods Sold - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"item_tax_template": template_19pct.name,
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},
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)
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT 7%",
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"rate": 0,
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},
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)
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self.doc.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account Service Tax - _TC",
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"cost_center": "_Test Cost Center - _TC",
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"description": "VAT 19%",
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"rate": 0,
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},
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)
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self.doc.save()
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# VAT 7%: Only Item 1 contributes (Item 2 has not_applicable)
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self.assertEqual(self.doc.taxes[0].net_amount, 100.0)
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# Service Tax 19%: Only Item 2 contributes (Item 1 has not_applicable)
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self.assertEqual(self.doc.taxes[1].net_amount, 100.0)
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expected_values = [
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{
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"item_row": self.doc.items[0].name,
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"tax_row": self.doc.taxes[0].name,
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"rate": 7.0,
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"amount": 7.0,
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"taxable_amount": 100.0,
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},
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{
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"item_row": self.doc.items[1].name,
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"tax_row": self.doc.taxes[1].name,
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"rate": 19.0,
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"amount": 19.0,
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"taxable_amount": 100.0,
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},
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]
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actual_values = [
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{
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"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)
|