Merge pull request #27258 from deepeshgarg007/tds_validity

feat: Validity dates in Tax Withholding Rates

erpnext/accounts/doctype/fiscal_year/fiscal_year_dashboard.py

@@ -13,7 +13,7 @@ def get_data():
 			},
 			{
 				'label': _('References'),
-				'items': ['Period Closing Voucher', 'Tax Withholding Category']
+				'items': ['Period Closing Voucher']
 			},
 			{
 				'label': _('Target Details'),

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -1151,10 +1151,11 @@ def test_purchase_invoice_advance_taxes(self):
 			tax_withholding_category = 'TDS - 194 - Dividends - Individual')
 
 		# Update tax withholding category with current fiscal year and rate details
-		update_tax_witholding_category('_Test Company', 'TDS Payable - _TC', nowdate())
+		update_tax_witholding_category('_Test Company', 'TDS Payable - _TC')
 
 		# Create Purchase Order with TDS applied
-		po = create_purchase_order(do_not_save=1, supplier=supplier.name, rate=3000, item='_Test Non Stock Item')
+		po = create_purchase_order(do_not_save=1, supplier=supplier.name, rate=3000, item='_Test Non Stock Item',
+			posting_date='2021-09-15')
 		po.apply_tds = 1
 		po.tax_withholding_category = 'TDS - 194 - Dividends - Individual'
 		po.save()
@@ -1226,16 +1227,20 @@ def check_gl_entries(doc, voucher_no, expected_gle, posting_date):
 		doc.assertEqual(expected_gle[i][2], gle.credit)
 		doc.assertEqual(getdate(expected_gle[i][3]), gle.posting_date)
 
-def update_tax_witholding_category(company, account, date):
+def update_tax_witholding_category(company, account):
 	from erpnext.accounts.utils import get_fiscal_year
 
-	fiscal_year = get_fiscal_year(date=date, company=company)
+	fiscal_year = get_fiscal_year(fiscal_year='2021')
 
 	if not frappe.db.get_value('Tax Withholding Rate',
-		{'parent': 'TDS - 194 - Dividends - Individual', 'fiscal_year': fiscal_year[0]}):
+		{'parent': 'TDS - 194 - Dividends - Individual', 'from_date': ('>=', fiscal_year[1]),
+			'to_date': ('<=', fiscal_year[2])}):
 		tds_category = frappe.get_doc('Tax Withholding Category', 'TDS - 194 - Dividends - Individual')
+		tds_category.set('rates', [])
+
 		tds_category.append('rates', {
-			'fiscal_year': fiscal_year[0],
+			'from_date': fiscal_year[1],
+			'to_date': fiscal_year[2],
 			'tax_withholding_rate': 10,
 			'single_threshold': 2500,
 			'cumulative_threshold': 0

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py

@@ -9,11 +9,26 @@
 from frappe.model.document import Document
 from frappe.utils import cint, getdate
 
-from erpnext.accounts.utils import get_fiscal_year
-
 
 class TaxWithholdingCategory(Document):
-	pass
+	def validate(self):
+		self.validate_dates()
+		self.validate_thresholds()
+
+	def validate_dates(self):
+		last_date = None
+		for d in self.get('rates'):
+			if getdate(d.from_date) >= getdate(d.to_date):
+				frappe.throw(_("Row #{0}: From Date cannot be before To Date").format(d.idx))
+
+			# validate overlapping of dates
+			if last_date and getdate(d.to_date) < getdate(last_date):
+				frappe.throw(_("Row #{0}: Dates overlapping with other row").format(d.idx))
+
+	def validate_thresholds(self):
+		for d in self.get('rates'):
+			if d.cumulative_threshold and d.cumulative_threshold < d.single_threshold:
+				frappe.throw(_("Row #{0}: Cumulative threshold cannot be less than Single Transaction threshold").format(d.idx))
 
 def get_party_details(inv):
 	party_type, party = '', ''
@@ -52,8 +67,8 @@ def get_party_tax_withholding_details(inv, tax_withholding_category=None):
 	if not parties:
 		parties.append(party)
 
-	fiscal_year = get_fiscal_year(inv.get('posting_date') or inv.get('transaction_date'), company=inv.company)
-	tax_details = get_tax_withholding_details(tax_withholding_category, fiscal_year[0], inv.company)
+	posting_date = inv.get('posting_date') or inv.get('transaction_date')
+	tax_details = get_tax_withholding_details(tax_withholding_category, posting_date, inv.company)
 
 	if not tax_details:
 		frappe.throw(_('Please set associated account in Tax Withholding Category {0} against Company {1}')
@@ -67,7 +82,7 @@ def get_party_tax_withholding_details(inv, tax_withholding_category=None):
 	tax_amount, tax_deducted = get_tax_amount(
 		party_type, parties,
 		inv, tax_details,
-		fiscal_year, pan_no
+		posting_date, pan_no
 	)
 
 	if party_type == 'Supplier':
@@ -77,16 +92,18 @@ def get_party_tax_withholding_details(inv, tax_withholding_category=None):
 
 	return tax_row
 
-def get_tax_withholding_details(tax_withholding_category, fiscal_year, company):
+def get_tax_withholding_details(tax_withholding_category, posting_date, company):
 	tax_withholding = frappe.get_doc("Tax Withholding Category", tax_withholding_category)
 
-	tax_rate_detail = get_tax_withholding_rates(tax_withholding, fiscal_year)
+	tax_rate_detail = get_tax_withholding_rates(tax_withholding, posting_date)
 
 	for account_detail in tax_withholding.accounts:
 		if company == account_detail.company:
 			return frappe._dict({
 				"account_head": account_detail.account,
 				"rate": tax_rate_detail.tax_withholding_rate,
+				"from_date": tax_rate_detail.from_date,
+				"to_date": tax_rate_detail.to_date,
 				"threshold": tax_rate_detail.single_threshold,
 				"cumulative_threshold": tax_rate_detail.cumulative_threshold,
 				"description": tax_withholding.category_name if tax_withholding.category_name else tax_withholding_category,
@@ -95,13 +112,13 @@ def get_tax_withholding_details(tax_withholding_category, fiscal_year, company):
 				"round_off_tax_amount": tax_withholding.round_off_tax_amount
 			})
 
-def get_tax_withholding_rates(tax_withholding, fiscal_year):
+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.rates:
-		if rate.fiscal_year == fiscal_year:
+		if getdate(rate.from_date) <= getdate(posting_date) <= getdate(rate.to_date):
 			return rate
 
-	frappe.throw(_("No Tax Withholding data found for the current Fiscal Year."))
+	frappe.throw(_("No Tax Withholding data found for the current posting date."))
 
 def get_tax_row_for_tcs(inv, tax_details, tax_amount, tax_deducted):
 	row = {
@@ -143,38 +160,38 @@ def get_tax_row_for_tds(tax_details, tax_amount):
 		"account_head": tax_details.account_head
 	}
 
-def get_lower_deduction_certificate(fiscal_year, pan_no):
-	ldc_name = frappe.db.get_value('Lower Deduction Certificate', { 'pan_no': pan_no, 'fiscal_year': fiscal_year }, 'name')
+def get_lower_deduction_certificate(tax_details, pan_no):
+	ldc_name = frappe.db.get_value('Lower Deduction Certificate',
+		{
+			'pan_no': pan_no,
+			'valid_from': ('>=', tax_details.from_date),
+			'valid_upto': ('<=', tax_details.to_date)
+		}, 'name')
+
 	if ldc_name:
 		return frappe.get_doc('Lower Deduction Certificate', ldc_name)
 
-def get_tax_amount(party_type, parties, inv, tax_details, fiscal_year_details, pan_no=None):
-	fiscal_year = fiscal_year_details[0]
-
-
-	vouchers = get_invoice_vouchers(parties, fiscal_year, inv.company, party_type=party_type)
-	advance_vouchers = get_advance_vouchers(parties, fiscal_year, inv.company, party_type=party_type)
+def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=None):
+	vouchers = get_invoice_vouchers(parties, tax_details, inv.company, party_type=party_type)
+	advance_vouchers = get_advance_vouchers(parties, company=inv.company, from_date=tax_details.from_date,
+		to_date=tax_details.to_date, party_type=party_type)
 	taxable_vouchers = vouchers + advance_vouchers
 
 	tax_deducted = 0
 	if taxable_vouchers:
-		tax_deducted = get_deducted_tax(taxable_vouchers, fiscal_year, tax_details)
+		tax_deducted = get_deducted_tax(taxable_vouchers, tax_details)
 
 	tax_amount = 0
-	posting_date = inv.get('posting_date') or inv.get('transaction_date')
 	if party_type == 'Supplier':
-		ldc = get_lower_deduction_certificate(fiscal_year, pan_no)
+		ldc = get_lower_deduction_certificate(tax_details, pan_no)
 		if tax_deducted:
 			net_total = inv.net_total
 			if ldc:
-				tax_amount = get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total)
+				tax_amount = get_tds_amount_from_ldc(ldc, parties, pan_no, tax_details, posting_date, net_total)
 			else:
 				tax_amount = net_total * tax_details.rate / 100 if net_total > 0 else 0
 		else:
-			tax_amount = get_tds_amount(
-				ldc, parties, inv, tax_details,
-				fiscal_year_details, tax_deducted, vouchers
-			)
+			tax_amount = get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers)
 
 	elif party_type == 'Customer':
 		if tax_deducted:
@@ -183,29 +200,26 @@ def get_tax_amount(party_type, parties, inv, tax_details, fiscal_year_details, p
 		else:
 			#  if no TCS has been charged in FY,
 			# then chargeable value is "prev invoices + advances" value which cross the threshold
-			tax_amount = get_tcs_amount(
-				parties, inv, tax_details,
-				fiscal_year_details, vouchers, advance_vouchers
-			)
+			tax_amount = get_tcs_amount(parties, inv, tax_details, vouchers, advance_vouchers)
 
 	return tax_amount, tax_deducted
 
-def get_invoice_vouchers(parties, fiscal_year, company, party_type='Supplier'):
+def get_invoice_vouchers(parties, tax_details, company, party_type='Supplier'):
 	dr_or_cr = 'credit' if party_type == 'Supplier' else 'debit'
 
 	filters = {
 		dr_or_cr: ['>', 0],
 		'company': company,
 		'party_type': party_type,
 		'party': ['in', parties],
-		'fiscal_year': fiscal_year,
+		'posting_date': ['between', (tax_details.from_date, tax_details.to_date)],
 		'is_opening': 'No',
 		'is_cancelled': 0
 	}
 
 	return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck="voucher_no") or [""]
 
-def get_advance_vouchers(parties, fiscal_year=None, company=None, from_date=None, to_date=None, party_type='Supplier'):
+def get_advance_vouchers(parties, company=None, from_date=None, to_date=None, party_type='Supplier'):
 	# for advance vouchers, debit and credit is reversed
 	dr_or_cr = 'debit' if party_type == 'Supplier' else 'credit'
 
@@ -218,29 +232,28 @@ def get_advance_vouchers(parties, fiscal_year=None, company=None, from_date=None
 		'against_voucher': ['is', 'not set']
 	}
 
-	if fiscal_year:
-		filters['fiscal_year'] = fiscal_year
 	if company:
 		filters['company'] = company
 	if from_date and to_date:
 		filters['posting_date'] = ['between', (from_date, to_date)]
 
 	return frappe.get_all('GL Entry', filters=filters, distinct=1, pluck='voucher_no') or [""]
 
-def get_deducted_tax(taxable_vouchers, fiscal_year, tax_details):
+def get_deducted_tax(taxable_vouchers, tax_details):
 	# check if TDS / TCS account is already charged on taxable vouchers
 	filters = {
 		'is_cancelled': 0,
 		'credit': ['>', 0],
-		'fiscal_year': fiscal_year,
+		'posting_date': ['between', (tax_details.from_date, tax_details.to_date)],
 		'account': tax_details.account_head,
 		'voucher_no': ['in', taxable_vouchers],
 	}
-	field = "sum(credit)"
+	field = "credit"
 
-	return frappe.db.get_value('GL Entry', filters, field) or 0.0
+	entries = frappe.db.get_all('GL Entry', filters, pluck=field)
+	return sum(entries)
 
-def get_tds_amount(ldc, parties, inv, tax_details, fiscal_year_details, tax_deducted, vouchers):
+def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers):
 	tds_amount = 0
 	invoice_filters = {
 		'name': ('in', vouchers),
@@ -264,7 +277,7 @@ def get_tds_amount(ldc, parties, inv, tax_details, fiscal_year_details, tax_dedu
 	supp_credit_amt += supp_jv_credit_amt
 	supp_credit_amt += inv.net_total
 
-	debit_note_amount = get_debit_note_amount(parties, fiscal_year_details, inv.company)
+	debit_note_amount = get_debit_note_amount(parties, tax_details.from_date, tax_details.to_date, inv.company)
 	supp_credit_amt -= debit_note_amount
 
 	threshold = tax_details.get('threshold', 0)
@@ -292,9 +305,8 @@ def get_tds_amount(ldc, parties, inv, tax_details, fiscal_year_details, tax_dedu
 
 	return tds_amount
 
-def get_tcs_amount(parties, inv, tax_details, fiscal_year_details, vouchers, adv_vouchers):
+def get_tcs_amount(parties, inv, tax_details, vouchers, adv_vouchers):
 	tcs_amount = 0
-	fiscal_year, _, _ = fiscal_year_details
 
 	# sum of debit entries made from sales invoices
 	invoiced_amt = frappe.db.get_value('GL Entry', {
@@ -313,14 +325,14 @@ def get_tcs_amount(parties, inv, tax_details, fiscal_year_details, vouchers, adv
 	}, 'sum(credit)') or 0.0
 
 	# sum of credit entries made from sales invoice
-	credit_note_amt = frappe.db.get_value('GL Entry', {
+	credit_note_amt = sum(frappe.db.get_all('GL Entry', {
 		'is_cancelled': 0,
 		'credit': ['>', 0],
 		'party': ['in', parties],
-		'fiscal_year': fiscal_year,
+		'posting_date': ['between', (tax_details.from_date, tax_details.to_date)],
 		'company': inv.company,
 		'voucher_type': 'Sales Invoice',
-	}, 'sum(credit)') or 0.0
+	}, pluck='credit'))
 
 	cumulative_threshold = tax_details.get('cumulative_threshold', 0)
 
@@ -339,7 +351,7 @@ def get_invoice_total_without_tcs(inv, tax_details):
 
 	return inv.grand_total - tcs_tax_row_amount
 
-def get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, posting_date, net_total):
+def get_tds_amount_from_ldc(ldc, parties, pan_no, tax_details, posting_date, net_total):
 	tds_amount = 0
 	limit_consumed = frappe.db.get_value('Purchase Invoice', {
 		'supplier': ('in', parties),
@@ -356,14 +368,13 @@ def get_tds_amount_from_ldc(ldc, parties, fiscal_year, pan_no, tax_details, post
 
 	return tds_amount
 
-def get_debit_note_amount(suppliers, fiscal_year_details, company=None):
-	_, year_start_date, year_end_date = fiscal_year_details
+def get_debit_note_amount(suppliers, from_date, to_date, company=None):
 
 	filters = {
 		'supplier': ['in', suppliers],
 		'is_return': 1,
 		'docstatus': 1,
-		'posting_date': ['between', (year_start_date, year_end_date)]
+		'posting_date': ['between', (from_date, to_date)]
 	}
 	fields = ['abs(sum(net_total)) as net_total']
 

erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py

@@ -313,16 +313,16 @@ def create_records():
 		}).insert()
 
 def create_tax_with_holding_category():
-	fiscal_year = get_fiscal_year(today(), company="_Test Company")[0]
-
-	# Cummulative thresold
+	fiscal_year = get_fiscal_year(today(), company="_Test Company")
+	# Cumulative threshold
 	if not frappe.db.exists("Tax Withholding Category", "Cumulative Threshold TDS"):
 		frappe.get_doc({
 			"doctype": "Tax Withholding Category",
 			"name": "Cumulative Threshold TDS",
 			"category_name": "10% TDS",
 			"rates": [{
-				'fiscal_year': fiscal_year,
+				'from_date': fiscal_year[1],
+				'to_date': fiscal_year[2],
 				'tax_withholding_rate': 10,
 				'single_threshold': 0,
 				'cumulative_threshold': 30000.00
@@ -339,7 +339,8 @@ def create_tax_with_holding_category():
 			"name": "Cumulative Threshold TCS",
 			"category_name": "10% TCS",
 			"rates": [{
-				'fiscal_year': fiscal_year,
+				'from_date': fiscal_year[1],
+				'to_date': fiscal_year[2],
 				'tax_withholding_rate': 10,
 				'single_threshold': 0,
 				'cumulative_threshold': 30000.00
@@ -357,7 +358,8 @@ def create_tax_with_holding_category():
 			"name": "Single Threshold TDS",
 			"category_name": "10% TDS",
 			"rates": [{
-				'fiscal_year': fiscal_year,
+				'from_date': fiscal_year[1],
+				'to_date': fiscal_year[2],
 				'tax_withholding_rate': 10,
 				'single_threshold': 20000.00,
 				'cumulative_threshold': 0
@@ -377,7 +379,8 @@ def create_tax_with_holding_category():
 			"consider_party_ledger_amount": 1,
 			"tax_on_excess_amount": 1,
 			"rates": [{
-				'fiscal_year': fiscal_year,
+				'from_date': fiscal_year[1],
+				'to_date': fiscal_year[2],
 				'tax_withholding_rate': 10,
 				'single_threshold': 0,
 				'cumulative_threshold': 30000