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fix: '0' rate LDC's Invoice net totals should be ignored (backport #45639) #45783

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merged 5 commits into from
Feb 13, 2025
Merged

fix: '0' rate LDC's Invoice net totals should be ignored (backport #45639) #45783

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2d7b4cc
fix: '0' rate LDC's Invoice net totals should be ignored
ruthra-kumar Jan 31, 2025
d84e559
test: ldc @ 0 rate
ruthra-kumar Feb 7, 2025
1ecbfe2
chore: resolve conflicts
ruthra-kumar Feb 7, 2025
11959a0
fix: incorrect parameters
ruthra-kumar Feb 7, 2025
88070ee
fix: ignore 0 rate ldc invoices
ruthra-kumar Feb 13, 2025
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58 changes: 50 additions & 8 deletions erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
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Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -236,7 +236,7 @@ def get_lower_deduction_certificate(company, posting_date, tax_details, pan_no):


def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=None):
vouchers, voucher_wise_amount = get_invoice_vouchers(
vouchers, voucher_wise_amount, zero_rate_ldc_invoices = get_invoice_vouchers(
parties, tax_details, inv.company, party_type=party_type
)

Expand Down Expand Up @@ -290,7 +290,8 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N
# once tds is deducted, not need to add vouchers in the invoice
voucher_wise_amount = {}
else:
tax_amount = get_tds_amount(ldc, parties, inv, tax_details, vouchers)
taxable_vouchers = list(set(vouchers) - set(zero_rate_ldc_invoices))
tax_amount = get_tds_amount(ldc, parties, inv, tax_details, taxable_vouchers)

elif party_type == "Customer":
if tax_deducted:
Expand All @@ -309,12 +310,33 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N

def get_invoice_vouchers(parties, tax_details, company, party_type="Supplier"):
doctype = "Purchase Invoice" if party_type == "Supplier" else "Sales Invoice"
field = (
"base_tax_withholding_net_total as base_net_total" if party_type == "Supplier" else "base_net_total"
)
field = [
"name",
"base_tax_withholding_net_total as base_net_total" if party_type == "Supplier" else "base_net_total",
"posting_date",
]
voucher_wise_amount = {}
vouchers = []

ldcs = frappe.db.get_all(
"Lower Deduction Certificate",
filters={
"valid_from": [">=", tax_details.from_date],
"valid_upto": ["<=", tax_details.to_date],
"company": company,
"supplier": ["in", parties],
},
fields=["supplier", "valid_from", "valid_upto", "rate"],
)

doctype = "Purchase Invoice" if party_type == "Supplier" else "Sales Invoice"
field = [
"base_tax_withholding_net_total as base_net_total" if party_type == "Supplier" else "base_net_total",
"name",
"grand_total",
"posting_date",
]

filters = {
"company": company,
frappe.scrub(party_type): ["in", parties],
Expand All @@ -328,11 +350,31 @@ def get_invoice_vouchers(parties, tax_details, company, party_type="Supplier"):
{"apply_tds": 1, "tax_withholding_category": tax_details.get("tax_withholding_category")}
)

invoices_details = frappe.get_all(doctype, filters=filters, fields=["name", field])
invoices_details = frappe.get_all(doctype, filters=filters, fields=field)

ldcs = frappe.db.get_all(
"Lower Deduction Certificate",
filters={
"valid_from": [">=", tax_details.from_date],
"valid_upto": ["<=", tax_details.to_date],
"company": company,
"supplier": ["in", parties],
"rate": 0,
},
fields=["name", "supplier", "valid_from", "valid_upto"],
)

zero_rate_ldc_invoices = []
for d in invoices_details:
vouchers.append(d.name)
voucher_wise_amount.update({d.name: {"amount": d.base_net_total, "voucher_type": doctype}})
_voucher_detail = {"amount": d.base_net_total, "voucher_type": doctype}

if ldc := [x for x in ldcs if d.posting_date >= x.valid_from and d.posting_date <= x.valid_upto]:
if ldc[0].supplier in parties:
_voucher_detail.update({"amount": 0})
zero_rate_ldc_invoices.append(d.name)

voucher_wise_amount.update({d.name: _voucher_detail})

journal_entries_details = frappe.db.sql(
"""
Expand Down Expand Up @@ -363,7 +405,7 @@ def get_invoice_vouchers(parties, tax_details, company, party_type="Supplier"):
vouchers.append(d.name)
voucher_wise_amount.update({d.name: {"amount": d.amount, "voucher_type": "Journal Entry"}})

return vouchers, voucher_wise_amount
return vouchers, voucher_wise_amount, zero_rate_ldc_invoices


def get_payment_entry_vouchers(parties, tax_details, company, party_type="Supplier"):
Expand Down
56 changes: 51 additions & 5 deletions erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -7,7 +7,7 @@
import frappe
from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
from frappe.tests.utils import FrappeTestCase, change_settings
from frappe.utils import add_days, today
from frappe.utils import add_days, add_months, today

from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
from erpnext.accounts.utils import get_fiscal_year
Expand Down Expand Up @@ -614,6 +614,49 @@ def test_lower_deduction_certificate_application(self):
pi2.cancel()
pi3.cancel()

def test_ldc_at_0_rate(self):
frappe.db.set_value(
"Supplier",
"Test LDC Supplier",
{
"tax_withholding_category": "Test Service Category",
"pan": "ABCTY1234D",
},
)

fiscal_year = get_fiscal_year(today(), company="_Test Company")
valid_from = fiscal_year[1]
valid_upto = add_months(valid_from, 1)
create_lower_deduction_certificate(
supplier="Test LDC Supplier",
certificate_no="1AE0423AAJ",
tax_withholding_category="Test Service Category",
tax_rate=0,
limit=50000,
valid_from=valid_from,
valid_upto=valid_upto,
)

pi1 = create_purchase_invoice(
supplier="Test LDC Supplier", rate=35000, posting_date=valid_from, set_posting_time=True
)
pi1.submit()
self.assertEqual(pi1.taxes, [])

pi2 = create_purchase_invoice(
supplier="Test LDC Supplier",
rate=35000,
posting_date=add_days(valid_upto, 1),
set_posting_time=True,
)
pi2.submit()
self.assertEqual(len(pi2.taxes), 1)
# pi1 net total shouldn't be included as it lies within LDC at rate of '0'
self.assertEqual(pi2.taxes[0].tax_amount, 3500)

pi1.cancel()
pi2.cancel()

def set_previous_fy_and_tax_category(self):
test_company = "_Test Company"
category = "Cumulative Threshold TDS"
Expand Down Expand Up @@ -771,7 +814,8 @@ def create_purchase_invoice(**args):
pi = frappe.get_doc(
{
"doctype": "Purchase Invoice",
"posting_date": today(),
"set_posting_time": args.set_posting_time or False,
"posting_date": args.posting_date or today(),
"apply_tds": 0 if args.do_not_apply_tds else 1,
"supplier": args.supplier,
"company": "_Test Company",
Expand Down Expand Up @@ -1099,7 +1143,9 @@ def create_tax_withholding_category(
).insert()


def create_lower_deduction_certificate(supplier, tax_withholding_category, tax_rate, certificate_no, limit):
def create_lower_deduction_certificate(
supplier, tax_withholding_category, tax_rate, certificate_no, limit, valid_from=None, valid_upto=None
):
fiscal_year = get_fiscal_year(today(), company="_Test Company")
if not frappe.db.exists("Lower Deduction Certificate", certificate_no):
frappe.get_doc(
Expand All @@ -1110,8 +1156,8 @@ def create_lower_deduction_certificate(supplier, tax_withholding_category, tax_r
"certificate_no": certificate_no,
"tax_withholding_category": tax_withholding_category,
"fiscal_year": fiscal_year[0],
"valid_from": fiscal_year[1],
"valid_upto": fiscal_year[2],
"valid_from": valid_from or fiscal_year[1],
"valid_upto": valid_upto or fiscal_year[2],
"rate": tax_rate,
"certificate_limit": limit,
}
Expand Down
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