Merge pull request #27348 from deepeshgarg007/advance_tds_allocation_gl

fix (refactor): Tax Withholding for Advances using Payment Entry against suppliers

erpnext/accounts/doctype/advance_tax/advance_tax.json

@@ -0,0 +1,56 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "creation": "2021-11-25 10:24:39.836195",
+ "doctype": "DocType",
+ "engine": "InnoDB",
+ "field_order": [
+  "reference_type",
+  "reference_name",
+  "reference_detail",
+  "account_head",
+  "allocated_amount"
+ ],
+ "fields": [
+  {
+   "fieldname": "reference_type",
+   "fieldtype": "Link",
+   "label": "Reference Type",
+   "options": "DocType"
+  },
+  {
+   "fieldname": "reference_name",
+   "fieldtype": "Dynamic Link",
+   "label": "Reference Name",
+   "options": "reference_type"
+  },
+  {
+   "fieldname": "reference_detail",
+   "fieldtype": "Data",
+   "label": "Reference Detail"
+  },
+  {
+   "fieldname": "account_head",
+   "fieldtype": "Link",
+   "label": "Account Head",
+   "options": "Account"
+  },
+  {
+   "fieldname": "allocated_amount",
+   "fieldtype": "Currency",
+   "label": "Allocated Amount",
+   "options": "party_account_currency"
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "istable": 1,
+ "links": [],
+ "modified": "2021-11-25 10:27:51.712286",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Advance Tax",
+ "owner": "Administrator",
+ "permissions": [],
+ "sort_field": "modified",
+ "sort_order": "DESC"
+}

erpnext/accounts/doctype/advance_tax/advance_tax.py

@@ -0,0 +1,9 @@
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+# import frappe
+from frappe.model.document import Document
+
+
+class AdvanceTax(Document):
+	pass

erpnext/accounts/doctype/advance_taxes_and_charges/advance_taxes_and_charges.json

@@ -25,8 +25,7 @@
   "allocated_amount",
   "column_break_13",
   "base_tax_amount",
-  "base_total",
-  "base_allocated_amount"
+  "base_total"
  ],
  "fields": [
   {
@@ -168,12 +167,6 @@
    "label": "Allocated Amount",
    "options": "currency"
   },
-  {
-   "fieldname": "base_allocated_amount",
-   "fieldtype": "Currency",
-   "label": "Allocated Amount (Company Currency)",
-   "options": "Company:company:default_currency"
-  },
   {
    "fetch_from": "account_head.account_currency",
    "fieldname": "currency",
@@ -186,7 +179,7 @@
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2021-06-09 11:46:58.373170",
+ "modified": "2021-11-25 11:10:10.945027",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Advance Taxes and Charges",

erpnext/accounts/doctype/payment_entry/payment_entry.json

@@ -61,7 +61,6 @@
   "taxes_and_charges_section",
   "purchase_taxes_and_charges_template",
   "sales_taxes_and_charges_template",
-  "advance_tax_account",
   "column_break_55",
   "apply_tax_withholding_amount",
   "tax_withholding_category",
@@ -685,15 +684,6 @@
    "fieldtype": "Section Break",
    "hide_border": 1
   },
-  {
-   "depends_on": "eval:doc.apply_tax_withholding_amount",
-   "description": "Provisional tax account for advance tax. Taxes are parked in this account until payments are allocated to invoices",
-   "fieldname": "advance_tax_account",
-   "fieldtype": "Link",
-   "label": "Advance Tax Account",
-   "mandatory_depends_on": "eval:doc.apply_tax_withholding_amount",
-   "options": "Account"
-  },
   {
    "depends_on": "eval:doc.received_amount && doc.payment_type != 'Internal Transfer'",
    "fieldname": "received_amount_after_tax",
@@ -730,7 +720,7 @@
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2021-10-22 17:50:24.632806",
+ "modified": "2021-11-24 18:58:24.919764",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Payment Entry",

erpnext/accounts/doctype/payment_entry/payment_entry.py

@@ -20,7 +20,7 @@
 from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
 	get_party_tax_withholding_details,
 )
-from erpnext.accounts.general_ledger import make_gl_entries
+from erpnext.accounts.general_ledger import make_gl_entries, process_gl_map
 from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import get_account_currency, get_balance_on, get_outstanding_invoices
 from erpnext.controllers.accounts_controller import (
@@ -433,23 +433,12 @@ def set_tax_withholding(self):
 		if not self.apply_tax_withholding_amount:
 			return
 
-		if not self.advance_tax_account:
-			frappe.throw(_("Advance TDS account is mandatory for advance TDS deduction"))
-
 		net_total = self.paid_amount
 
-		for reference in self.get("references"):
-			net_total_for_tds = 0
-			if reference.reference_doctype == 'Purchase Order':
-				net_total_for_tds += flt(frappe.db.get_value('Purchase Order', reference.reference_name, 'net_total'))
-
-			if net_total_for_tds:
-				net_total = net_total_for_tds
-
 		# Adding args as purchase invoice to get TDS amount
 		args = frappe._dict({
 			'company': self.company,
-			'doctype': 'Purchase Invoice',
+			'doctype': 'Payment Entry',
 			'supplier': self.party,
 			'posting_date': self.posting_date,
 			'net_total': net_total
@@ -461,7 +450,6 @@ def set_tax_withholding(self):
 			return
 
 		tax_withholding_details.update({
-			'add_deduct_tax': 'Add',
 			'cost_center': self.cost_center or erpnext.get_default_cost_center(self.company)
 		})
 
@@ -689,6 +677,7 @@ def make_gl_entries(self, cancel=0, adv_adj=0):
 		self.add_deductions_gl_entries(gl_entries)
 		self.add_tax_gl_entries(gl_entries)
 
+		gl_entries = process_gl_map(gl_entries)
 		make_gl_entries(gl_entries, cancel=cancel, adv_adj=adv_adj)
 
 	def add_party_gl_entries(self, gl_entries):
@@ -752,7 +741,8 @@ def add_bank_gl_entries(self, gl_entries):
 					"against": self.party if self.payment_type=="Pay" else self.paid_to,
 					"credit_in_account_currency": self.paid_amount,
 					"credit": self.base_paid_amount,
-					"cost_center": self.cost_center
+					"cost_center": self.cost_center,
+					"post_net_value": True
 				}, item=self)
 			)
 		if self.payment_type in ("Receive", "Internal Transfer"):
@@ -782,14 +772,10 @@ def add_tax_gl_entries(self, gl_entries):
 				rev_dr_or_cr = "credit" if dr_or_cr == "debit" else "debit"
 				against = self.party or self.paid_to
 
-			payment_or_advance_account = self.get_party_account_for_taxes()
+			payment_account = self.get_party_account_for_taxes()
 			tax_amount = d.tax_amount
 			base_tax_amount = d.base_tax_amount
 
-			if self.advance_tax_account:
-				tax_amount = -1 * tax_amount
-				base_tax_amount = -1 * base_tax_amount
-
 			gl_entries.append(
 				self.get_gl_dict({
 					"account": d.account_head,
@@ -798,19 +784,21 @@ def add_tax_gl_entries(self, gl_entries):
 					dr_or_cr + "_in_account_currency": base_tax_amount
 					if account_currency==self.company_currency
 					else d.tax_amount,
-					"cost_center": d.cost_center
+					"cost_center": d.cost_center,
+					"post_net_value": True,
 				}, account_currency, item=d))
 
-			if not d.included_in_paid_amount or self.advance_tax_account:
+			if not d.included_in_paid_amount:
 				gl_entries.append(
 					self.get_gl_dict({
-						"account": payment_or_advance_account,
+						"account": payment_account,
 						"against": against,
 						rev_dr_or_cr: tax_amount,
 						rev_dr_or_cr + "_in_account_currency": base_tax_amount
 						if account_currency==self.company_currency
 						else d.tax_amount,
 						"cost_center": self.cost_center,
+						"post_net_value": True,
 					}, account_currency, item=d))
 
 	def add_deductions_gl_entries(self, gl_entries):
@@ -832,9 +820,7 @@ def add_deductions_gl_entries(self, gl_entries):
 				)
 
 	def get_party_account_for_taxes(self):
-		if self.advance_tax_account:
-			return self.advance_tax_account
-		elif self.payment_type == 'Receive':
+		if self.payment_type == 'Receive':
 			return self.paid_to
 		elif self.payment_type in ('Pay', 'Internal Transfer'):
 			return self.paid_from
@@ -1599,13 +1585,6 @@ def get_payment_entry(dt, dn, party_amount=None, bank_account=None, bank_amount=
 			})
 			pe.set_difference_amount()
 
-	if doc.doctype == 'Purchase Order' and doc.apply_tds:
-		pe.apply_tax_withholding_amount = 1
-		pe.tax_withholding_category = doc.tax_withholding_category
-
-		if not pe.advance_tax_account:
-			pe.advance_tax_account = frappe.db.get_value('Company', pe.company, 'unrealized_profit_loss_account')
-
 	return pe
 
 def get_bank_cash_account(doc, bank_account):

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json

@@ -130,6 +130,7 @@
   "allocate_advances_automatically",
   "get_advances",
   "advances",
+  "advance_tax",
   "payment_schedule_section",
   "payment_terms_template",
   "ignore_default_payment_terms_template",
@@ -1408,13 +1409,21 @@
   {
    "fieldname": "column_break_147",
    "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "advance_tax",
+   "fieldtype": "Table",
+   "hidden": 1,
+   "label": "Advance Tax",
+   "options": "Advance Tax",
+   "read_only": 1
   }
  ],
  "icon": "fa fa-file-text",
  "idx": 204,
  "is_submittable": 1,
  "links": [],
- "modified": "2021-10-12 20:55:16.145651",
+ "modified": "2021-11-25 13:31:02.716727",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice",

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -427,6 +427,7 @@ def on_submit(self):
 
 		self.update_project()
 		update_linked_doc(self.doctype, self.name, self.inter_company_invoice_reference)
+		self.update_advance_tax_references()
 
 		self.process_common_party_accounting()
 
@@ -472,8 +473,6 @@ def get_gl_entries(self, warehouse_account=None):
 		self.make_exchange_gain_loss_gl_entries(gl_entries)
 		self.make_internal_transfer_gl_entries(gl_entries)
 
-		self.allocate_advance_taxes(gl_entries)
-
 		gl_entries = make_regional_gl_entries(gl_entries, self)
 
 		gl_entries = merge_similar_entries(gl_entries)
@@ -1074,6 +1073,7 @@ def on_cancel(self):
 
 		unlink_inter_company_doc(self.doctype, self.name, self.inter_company_invoice_reference)
 		self.ignore_linked_doctypes = ('GL Entry', 'Stock Ledger Entry', 'Repost Item Valuation')
+		self.update_advance_tax_references(cancel=1)
 
 	def update_project(self):
 		project_list = []
@@ -1150,7 +1150,10 @@ def set_tax_withholding(self):
 		if not self.tax_withholding_category:
 			return
 
-		tax_withholding_details = get_party_tax_withholding_details(self, self.tax_withholding_category)
+		tax_withholding_details, advance_taxes = get_party_tax_withholding_details(self, self.tax_withholding_category)
+
+		# Adjust TDS paid on advances
+		self.allocate_advance_tds(tax_withholding_details, advance_taxes)
 
 		if not tax_withholding_details:
 			return
@@ -1174,6 +1177,39 @@ def set_tax_withholding(self):
 		# calculate totals again after applying TDS
 		self.calculate_taxes_and_totals()
 
+	def allocate_advance_tds(self, tax_withholding_details, advance_taxes):
+		self.set('advance_tax', [])
+		for tax in advance_taxes:
+			allocated_amount = 0
+			pending_amount = flt(tax.tax_amount - tax.allocated_amount)
+			if flt(tax_withholding_details.get('tax_amount')) >= pending_amount:
+				tax_withholding_details['tax_amount'] -= pending_amount
+				allocated_amount = pending_amount
+			elif flt(tax_withholding_details.get('tax_amount')) and flt(tax_withholding_details.get('tax_amount')) < pending_amount:
+				allocated_amount = tax_withholding_details['tax_amount']
+				tax_withholding_details['tax_amount'] = 0
+
+			self.append('advance_tax', {
+				'reference_type': 'Payment Entry',
+				'reference_name': tax.parent,
+				'reference_detail': tax.name,
+				'account_head': tax.account_head,
+				'allocated_amount': allocated_amount
+			})
+
+	def update_advance_tax_references(self, cancel=0):
+		for tax in self.get('advance_tax'):
+			at = frappe.qb.DocType("Advance Taxes and Charges").as_("at")
+
+			if cancel:
+				frappe.qb.update(at).set(
+					at.allocated_amount, at.allocated_amount - tax.allocated_amount
+				).where(at.name == tax.reference_detail).run()
+			else:
+				frappe.qb.update(at).set(
+					at.allocated_amount, at.allocated_amount + tax.allocated_amount
+				).where(at.name == tax.reference_detail).run()
+
 	def set_status(self, update=False, status=None, update_modified=True):
 		if self.is_new():
 			if self.get('amended_from'):