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fix: post customer withholding as a Deduct tax row, not a deduction

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With a deduction row ERPNext treats Paid Amount as cash received and
credits the party for paid + deduction, so a gross Paid Amount (what Get
Outstanding Invoices fills) over-credited Debtors and posted the gross
to the bank. Use the taxes table with add_deduct_tax=Deduct like
supplier TDS: Paid Amount is the gross settlement, bank receives paid
minus withholding, receivable is debited. Override Payment Entry
build_gl_map to flag the bank entry post_net_value so the merged bank
line shows the net amount.
This commit is contained in:
kurogeek
2026-09-13 07:45:11 +00:00
parent abeb2af0c8
commit 6a082edc56
3 changed files with 75 additions and 39 deletions
Download Patch File Download Diff File Expand all files Collapse all files
default_thai_company/hooks.py
+1
View File
@@ -145,6 +145,7 @@ fixtures = [
override_doctype_class = {
"Sales Invoice": "default_thai_company.tax_withholding.ThaiSalesInvoice",
"Payment Entry": "default_thai_company.tax_withholding.ThaiPaymentEntry",
}
# Document Events
default_thai_company/tax_withholding.py
+30 -11
View File
@@ -1,5 +1,6 @@
import erpnext
import frappe
from erpnext.accounts.doctype.payment_entry.payment_entry import PaymentEntry
from erpnext.accounts.doctype.sales_invoice.sales_invoice import SalesInvoice
from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category import (
get_tax_withholding_details,
@@ -157,15 +158,31 @@ class ThaiSalesInvoice(SalesInvoice):
)
class ThaiPaymentEntry(PaymentEntry):
def build_gl_map(self):
"""A "Deduct" tax row on a receipt posts bank Dr gross and bank Cr
withholding; ERPNext merges them into one entry but only nets it when
the bank entry itself carries `post_net_value`. Set it so the bank
ledger shows the amount that actually arrived."""
gl_entries = super().build_gl_map()
if self.payment_type == "Receive" and self.party_type == "Customer" and self.get("taxes"):
for entry in gl_entries:
if entry.account == self.paid_to:
entry.post_net_value = True
return gl_entries
def set_customer_withholding(doc, method=None):
"""Payment Entry.validate: tax withheld by the customer on a Receive entry
becomes a deduction to the company's withholding receivable account.
is posted like ERPNext's supplier TDS, as a "Deduct" row in the taxes
table against the withholding receivable account.
Withholding is rate x pre-VAT amount of each allocated reference, prorated
by the allocation. `paid_amount` is the cash actually received, so the
deduction closes the difference against the gross allocation. Runs after
the controller's validate (exchange rates and allocations are final), then
re-derives the two amounts that depend on deductions.
`paid_amount` is the gross amount settled against the invoices (what
"Get Outstanding Invoices" fills in); the bank receives paid minus the
withholding (`received_amount_after_tax`). Withholding is rate x pre-VAT
amount of each allocated reference, prorated by the allocation. Runs after
the controller's validate, then re-runs the tax computation so the row's
base amounts and totals are final within this save.
"""
if doc.party_type != "Customer" or doc.payment_type != "Receive" or not doc.apply_tax_withholding_amount:
return
@@ -181,20 +198,22 @@ def set_customer_withholding(doc, method=None):
frappe.throw(_("Account {0} not found for Company {1}").format(ASSET_ACCOUNT, doc.company))
amount, description = get_customer_withholding(doc)
row = next((d for d in doc.deductions if d.account == account), None)
row = next((d for d in doc.taxes if d.account_head == account), None)
if not amount:
if row:
doc.remove(row)
else:
if not row:
row = doc.append("deductions", {"account": account})
row.amount = amount
row = doc.append(
"taxes", {"account_head": account, "charge_type": "Actual", "add_deduct_tax": "Deduct"}
)
row.tax_amount = amount
row.description = description
row.cost_center = doc.cost_center or erpnext.get_default_cost_center(doc.company)
doc.set_unallocated_amount()
doc.set_difference_amount()
doc.apply_taxes()
doc.set_amounts_after_tax()
def get_customer_withholding(doc):
default_thai_company/tests/test_tax_withholding.py
+44 -28
View File
@@ -71,7 +71,7 @@ class TestTaxWithholding(FrappeTestCase):
}
).insert()
def make_invoice(self, rate=10000, category=None):
def make_invoice(self, rate=10000, category=None, inclusive=False):
si = frappe.get_doc(
{
"doctype": "Sales Invoice",
@@ -87,6 +87,7 @@ class TestTaxWithholding(FrappeTestCase):
"account_head": self.vat.name,
"rate": 7,
"description": "VAT 7%",
"included_in_print_rate": int(inclusive),
}
],
}
@@ -94,7 +95,8 @@ class TestTaxWithholding(FrappeTestCase):
si.set_missing_values()
return si.submit()
def make_receipt(self, invoice, allocated, paid, apply=1):
def make_receipt(self, invoice, allocated, apply=1):
"""Paid amount is the gross allocation; withholding reduces what reaches the bank."""
return frappe.get_doc(
{
"doctype": "Payment Entry",
@@ -105,8 +107,8 @@ class TestTaxWithholding(FrappeTestCase):
"posting_date": nowdate(),
"paid_from": f"Debtors - {ABBR}",
"paid_to": f"Cash - {ABBR}",
"paid_amount": paid,
"received_amount": paid,
"paid_amount": allocated,
"received_amount": allocated,
"apply_tax_withholding_amount": apply,
"references": [
{
@@ -118,6 +120,9 @@ class TestTaxWithholding(FrappeTestCase):
}
).insert()
def withheld(self, pe):
return [(t.account_head, t.add_deduct_tax, t.tax_amount) for t in pe.taxes]
def category_account(self, category, company=COMPANY):
return frappe.db.get_value(
"Tax Withholding Account",
@@ -181,44 +186,55 @@ class TestTaxWithholding(FrappeTestCase):
def test_receipt_uses_invoice_category_over_customer_category(self):
si = self.make_invoice(category="WHT 5% - Rent")
self.assertEqual(si.withholding_tax_amount, 500.0)
pe = self.make_receipt(si, allocated=10700, paid=10200)
self.assertEqual([(d.account, d.amount) for d in pe.deductions], [(self.receivable, 500.0)])
self.assertEqual(pe.difference_amount, 0)
pe = self.make_receipt(si, allocated=10700)
self.assertEqual(self.withheld(pe), [(self.receivable, "Deduct", 500.0)])
self.assertEqual(pe.received_amount_after_tax, 10200.0)
def test_receipt_deducts_withholding_and_settles_invoice(self):
si = self.make_invoice()
pe = self.make_receipt(si, allocated=10700, paid=10400)
pe = self.make_receipt(si, allocated=10700)
self.assertEqual(pe.tax_withholding_category, "WHT 3% - Service")
self.assertEqual([(d.account, d.amount) for d in pe.deductions], [(self.receivable, 300.0)])
self.assertEqual(pe.difference_amount, 0)
self.assertEqual(self.withheld(pe), [(self.receivable, "Deduct", 300.0)])
self.assertEqual((pe.paid_amount, pe.received_amount_after_tax), (10700.0, 10400.0))
self.assertEqual((pe.unallocated_amount, pe.difference_amount), (0, 0))
pe.submit()
gl = {
g.account: (g.debit, g.credit)
for g in frappe.get_all(
"GL Entry", filters={"voucher_no": pe.name}, fields=["account", "debit", "credit"]
)
}
self.assertEqual(gl[f"Cash - {ABBR}"], (10400.0, 0.0))
self.assertEqual(gl[self.receivable], (300.0, 0.0))
self.assertEqual(gl[f"Debtors - {ABBR}"], (0.0, 10700.0))
gl = {}
for g in frappe.get_all(
"GL Entry", filters={"voucher_no": pe.name}, fields=["account", "debit", "credit"]
):
gl.setdefault(g.account, [0, 0])
gl[g.account][0] += g.debit
gl[g.account][1] += g.credit
self.assertEqual(gl[f"Cash - {ABBR}"], [10400.0, 0.0])
self.assertEqual(gl[self.receivable], [300.0, 0.0])
self.assertEqual(gl[f"Debtors - {ABBR}"], [0.0, 10700.0])
self.assertEqual(len(gl), 3)
self.assertEqual(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"), 0)
def test_inclusive_vat_invoice_withholds_on_pre_vat_amount(self):
si = self.make_invoice(inclusive=True) # 10,000 incl. 7% VAT -> net 9,345.79
self.assertEqual((si.net_total, si.grand_total), (9345.79, 10000.0))
self.assertEqual(si.withholding_tax_amount, 280.37)
pe = self.make_receipt(si, allocated=10000)
self.assertEqual(self.withheld(pe), [(self.receivable, "Deduct", 280.37)])
self.assertEqual(pe.received_amount_after_tax, 9719.63)
def test_partial_allocation_prorates_withholding(self):
si = self.make_invoice()
pe = self.make_receipt(si, allocated=5350, paid=5200)
self.assertEqual([(d.account, d.amount) for d in pe.deductions], [(self.receivable, 150.0)])
self.assertEqual(pe.difference_amount, 0)
pe = self.make_receipt(si, allocated=5350)
self.assertEqual(self.withheld(pe), [(self.receivable, "Deduct", 150.0)])
self.assertEqual(pe.received_amount_after_tax, 5200.0)
def test_below_single_threshold_has_no_deduction(self):
si = self.make_invoice(rate=800) # net 800 < 1,000 threshold
pe = self.make_receipt(si, allocated=856, paid=856)
self.assertEqual(pe.deductions, [])
self.assertEqual(pe.difference_amount, 0)
pe = self.make_receipt(si, allocated=856)
self.assertEqual(pe.taxes, [])
self.assertEqual(pe.received_amount_after_tax, 856.0)
def test_unchecked_receipt_is_untouched(self):
si = self.make_invoice()
pe = self.make_receipt(si, allocated=10700, paid=10700, apply=0)
self.assertEqual(pe.deductions, [])
self.assertEqual(pe.difference_amount, 0)
pe = self.make_receipt(si, allocated=10700, apply=0)
self.assertEqual(pe.taxes, [])
self.assertEqual(pe.received_amount_after_tax, 10700.0)