fix: Tax withholding post LDC limit consumed (#36611)
* fix: Tax withholding post LDC limit consumed
* fix: LDC condition check
diff --git a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
index e66a886..d17ca08 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
@@ -262,14 +262,20 @@
if tax_deducted:
net_total = inv.tax_withholding_net_total
if ldc:
- tax_amount = get_tds_amount_from_ldc(ldc, parties, tax_details, posting_date, net_total)
+ limit_consumed = get_limit_consumed(ldc, parties)
+ if is_valid_certificate(ldc, posting_date, limit_consumed):
+ tax_amount = get_lower_deduction_amount(
+ net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details
+ )
+ else:
+ tax_amount = net_total * tax_details.rate / 100 if net_total > 0 else 0
else:
tax_amount = net_total * tax_details.rate / 100 if net_total > 0 else 0
# 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, tax_deducted, vouchers)
+ tax_amount = get_tds_amount(ldc, parties, inv, tax_details, vouchers)
elif party_type == "Customer":
if tax_deducted:
@@ -416,7 +422,7 @@
return sum(entries)
-def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers):
+def get_tds_amount(ldc, parties, inv, tax_details, vouchers):
tds_amount = 0
invoice_filters = {"name": ("in", vouchers), "docstatus": 1, "apply_tds": 1}
@@ -496,15 +502,10 @@
net_total += inv.tax_withholding_net_total
supp_credit_amt = net_total - cumulative_threshold
- if ldc and is_valid_certificate(
- ldc.valid_from,
- ldc.valid_upto,
- inv.get("posting_date") or inv.get("transaction_date"),
- tax_deducted,
- inv.tax_withholding_net_total,
- ldc.certificate_limit,
- ):
- tds_amount = get_ltds_amount(supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details)
+ if ldc and is_valid_certificate(ldc, inv.get("posting_date") or inv.get("transaction_date"), 0):
+ tds_amount = get_lower_deduction_amount(
+ supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details
+ )
else:
tds_amount = supp_credit_amt * tax_details.rate / 100 if supp_credit_amt > 0 else 0
@@ -582,8 +583,7 @@
return inv.grand_total - tcs_tax_row_amount
-def get_tds_amount_from_ldc(ldc, parties, tax_details, posting_date, net_total):
- tds_amount = 0
+def get_limit_consumed(ldc, parties):
limit_consumed = frappe.db.get_value(
"Purchase Invoice",
{
@@ -597,37 +597,29 @@
"sum(tax_withholding_net_total)",
)
- if is_valid_certificate(
- ldc.valid_from, ldc.valid_upto, posting_date, limit_consumed, net_total, ldc.certificate_limit
- ):
- tds_amount = get_ltds_amount(
- net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details
- )
-
- return tds_amount
+ return limit_consumed
-def get_ltds_amount(current_amount, deducted_amount, certificate_limit, rate, tax_details):
- if certificate_limit - flt(deducted_amount) - flt(current_amount) >= 0:
+def get_lower_deduction_amount(
+ current_amount, limit_consumed, certificate_limit, rate, tax_details
+):
+ if certificate_limit - flt(limit_consumed) - flt(current_amount) >= 0:
return current_amount * rate / 100
else:
- ltds_amount = certificate_limit - flt(deducted_amount)
+ ltds_amount = certificate_limit - flt(limit_consumed)
tds_amount = current_amount - ltds_amount
return ltds_amount * rate / 100 + tds_amount * tax_details.rate / 100
-def is_valid_certificate(
- valid_from, valid_upto, posting_date, deducted_amount, current_amount, certificate_limit
-):
- valid = False
+def is_valid_certificate(ldc, posting_date, limit_consumed):
+ available_amount = flt(ldc.certificate_limit) - flt(limit_consumed)
+ if (
+ getdate(ldc.valid_from) <= getdate(posting_date) <= getdate(ldc.valid_upto)
+ ) and available_amount > 0:
+ return True
- available_amount = flt(certificate_limit) - flt(deducted_amount)
-
- if (getdate(valid_from) <= getdate(posting_date) <= getdate(valid_upto)) and available_amount > 0:
- valid = True
-
- return valid
+ return False
def normal_round(number):
diff --git a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
index 80220e4..0fbaf23 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
@@ -4,6 +4,7 @@
import unittest
import frappe
+from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
from frappe.utils import today
from erpnext.accounts.utils import get_fiscal_year
@@ -17,6 +18,7 @@
# create relevant supplier, etc
create_records()
create_tax_withholding_category_records()
+ make_pan_no_field()
def tearDown(self):
cancel_invoices()
@@ -451,6 +453,40 @@
pe2.cancel()
pe3.cancel()
+ def test_lower_deduction_certificate_application(self):
+ frappe.db.set_value(
+ "Supplier",
+ "Test LDC Supplier",
+ {
+ "tax_withholding_category": "Test Service Category",
+ "pan": "ABCTY1234D",
+ },
+ )
+
+ create_lower_deduction_certificate(
+ supplier="Test LDC Supplier",
+ certificate_no="1AE0423AAJ",
+ tax_withholding_category="Test Service Category",
+ tax_rate=2,
+ limit=50000,
+ )
+
+ pi1 = create_purchase_invoice(supplier="Test LDC Supplier", rate=35000)
+ pi1.submit()
+ self.assertEqual(pi1.taxes[0].tax_amount, 700)
+
+ pi2 = create_purchase_invoice(supplier="Test LDC Supplier", rate=35000)
+ pi2.submit()
+ self.assertEqual(pi2.taxes[0].tax_amount, 2300)
+
+ pi3 = create_purchase_invoice(supplier="Test LDC Supplier", rate=35000)
+ pi3.submit()
+ self.assertEqual(pi3.taxes[0].tax_amount, 3500)
+
+ pi1.cancel()
+ pi2.cancel()
+ pi3.cancel()
+
def cancel_invoices():
purchase_invoices = frappe.get_all(
@@ -610,6 +646,7 @@
"Test TDS Supplier6",
"Test TDS Supplier7",
"Test TDS Supplier8",
+ "Test LDC Supplier",
]:
if frappe.db.exists("Supplier", name):
continue
@@ -806,3 +843,39 @@
"accounts": [{"company": "_Test Company", "account": account}],
}
).insert()
+
+
+def create_lower_deduction_certificate(
+ supplier, tax_withholding_category, tax_rate, certificate_no, limit
+):
+ fiscal_year = get_fiscal_year(today(), company="_Test Company")
+ if not frappe.db.exists("Lower Deduction Certificate", certificate_no):
+ frappe.get_doc(
+ {
+ "doctype": "Lower Deduction Certificate",
+ "company": "_Test Company",
+ "supplier": supplier,
+ "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],
+ "rate": tax_rate,
+ "certificate_limit": limit,
+ }
+ ).insert()
+
+
+def make_pan_no_field():
+ pan_field = {
+ "Supplier": [
+ {
+ "fieldname": "pan",
+ "label": "PAN",
+ "fieldtype": "Data",
+ "translatable": 0,
+ }
+ ]
+ }
+
+ create_custom_fields(pan_field, update=1)