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feat: Thai Tax Withholding Category fixtures with per-company accounts

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Add 22 Tax Withholding Category fixtures covering Thailand domestic
withholding (Taw.Paw. 4/2528, Sec. 50(2), Sec. 70) with rates and
thresholds. Fixtures ship without accounts; on import each Thai company
gets "Withholding Tax Payable" (Liability) and "Withholding Tax
Receivable" (Asset) created and the payable account linked. Company
on_update does the same for companies created later. Site-configured
accounts survive fixture re-import on migrate.
This commit is contained in:
kurogeek
2026-09-11 09:13:45 +00:00
parent 8d3b843da8
commit 8b3cf9af1e
3 changed files with 686 additions and 1 deletions
Download Patch File Download Diff File Expand all files Collapse all files
default_thai_company/fixtures/tax_withholding_category.json
+574
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@@ -0,0 +1,574 @@
[
{
"accounts": [],
"category_name": "Commission, brokerage, agency fees - Sec. 40(2), juristic payee (P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 3% - Commission",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 3% - Commission",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 3.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Royalties, goodwill, copyright, other rights - Sec. 40(3), juristic payee (P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 3% - Royalty",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 3% - Royalty",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 3.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Interest - Sec. 40(4)(a), juristic payee excl. banks/finance companies (P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 1% - Interest (Company)",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 1% - Interest (Company)",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 1.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Interest - Sec. 40(4)(a), individual payee, Sec. 50(2) (P.N.D.2)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 15% - Interest (Individual)",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 15% - Interest (Individual)",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1.0,
"tax_withholding_rate": 15.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Dividends, share of profits - Sec. 40(4)(b) (P.N.D.2 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 10% - Dividend",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 10% - Dividend",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1.0,
"tax_withholding_rate": 10.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Rent of property, hire-purchase of movable property - Sec. 40(5) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 5% - Rent",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 5% - Rent",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 5.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Rent of ships under the Merchant Marine Promotion Act - Sec. 40(5) (P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 1% - Ship Rental",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 1% - Ship Rental",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 1.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Law, medicine, engineering, architecture, accounting, fine arts - Sec. 40(6) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 3% - Professional Fee",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 3% - Professional Fee",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 3.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Contract work, contractor supplies essential materials - Sec. 40(7) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 3% - Contract Work",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 3% - Contract Work",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 3.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Hire of work, service fees - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 3% - Service",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 3% - Service",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 3.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Rewards, discounts, sales promotion benefits - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 3% - Sales Promotion",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 3% - Sales Promotion",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 3.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Advertising fees - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 2% - Advertising",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 2% - Advertising",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 2.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Transport of goods or passengers, excl. public transport - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 1% - Transportation",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 1% - Transportation",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 1.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Non-life insurance premiums - Sec. 40(8) (P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 1% - Non-Life Insurance",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 1% - Non-Life Insurance",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 1.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Prizes from contests, competitions, lucky draws - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 5% - Prize",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 5% - Prize",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 5.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Public entertainers resident in Thailand - Sec. 40(8) (P.N.D.3)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 5% - Public Entertainer",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 5% - Public Entertainer",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 5.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Rubber, cassava, jute, rice, maize, sugarcane, coffee beans, oil palm - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 0.75% - Agricultural Produce",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 0.75% - Agricultural Produce",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 0.75,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Aquatic animals bought from non-registered sellers - Sec. 40(8) (P.N.D.3 / P.N.D.53)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 1% - Aquatic Animals",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 1% - Aquatic Animals",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1000.0,
"tax_withholding_rate": 1.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Sale of immovable property, juristic seller - Sec. 69 Ter (remitted at the Land Office)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 1% - Immovable Property (Company)",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 1% - Immovable Property (Company)",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1.0,
"tax_withholding_rate": 1.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Sec. 40(2)-(6) income paid to non-resident individuals - Sec. 50(2) (P.N.D.3)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 15% - Non-Resident Individual",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 15% - Non-Resident Individual",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1.0,
"tax_withholding_rate": 15.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Sec. 40(2)-(6) income excl. dividends to foreign companies not doing business in Thailand - Sec. 70, pre-DTA (P.N.D.54)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 15% - Foreign Company",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 15% - Foreign Company",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1.0,
"tax_withholding_rate": 15.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
},
{
"accounts": [],
"category_name": "Dividends to foreign companies not doing business in Thailand - Sec. 70, pre-DTA (P.N.D.54)",
"consider_party_ledger_amount": 0,
"docstatus": 0,
"doctype": "Tax Withholding Category",
"modified": "2026-09-11 09:00:00.000000",
"name": "WHT 10% - Foreign Company Dividend",
"rates": [
{
"cumulative_threshold": 0.0,
"docstatus": 0,
"doctype": "Tax Withholding Rate",
"from_date": "2024-01-01",
"idx": 1,
"parent": "WHT 10% - Foreign Company Dividend",
"parentfield": "rates",
"parenttype": "Tax Withholding Category",
"single_threshold": 1.0,
"tax_withholding_rate": 10.0,
"to_date": "2099-12-31"
}
],
"round_off_tax_amount": 0,
"tax_on_excess_amount": 0
}
]
default_thai_company/hooks.py
+8 -1
View File
@@ -92,6 +92,7 @@ fixtures = [
"doctype": "Property Setter",
"filters": [["name", "in", ["Sales Invoice-main-default_print_format"]]],
},
{"doctype": "Tax Withholding Category", "filters": [["name", "like", "WHT %"]]},
]
# Installation
@@ -156,7 +157,13 @@ doc_events = {
"Letter Head": {
"before_import": "default_thai_company.utils.stash_letter_head_source",
"before_insert": "default_thai_company.utils.restore_letter_head_source",
}
},
"Tax Withholding Category": {
"before_import": "default_thai_company.tax_withholding.prepare_fixture_accounts",
},
"Company": {
"on_update": "default_thai_company.tax_withholding.setup_company",
},
}
# Scheduled Tasks
default_thai_company/tax_withholding.py
+104
View File
@@ -0,0 +1,104 @@
import frappe
# Liability: tax we withhold from suppliers and remit on P.N.D.3/53 (linked on every category).
# Asset: tax customers withhold from us, creditable against corporate income tax.
LIABILITY_ACCOUNT = "Withholding Tax Payable"
ASSET_ACCOUNT = "Withholding Tax Receivable"
# Preferred parent groups by root type; first match wins, else the root account.
PARENT_GROUPS = {
"Liability": ("Duties and Taxes", "Current Liabilities"),
"Asset": ("Tax Assets", "Current Assets"),
}
CATEGORY_FILTERS = {"name": ("like", "WHT %")}
def thai_companies():
return frappe.get_all("Company", filters={"country": "Thailand"}, pluck="name")
def get_or_create_account(company, account_name, root_type):
name = frappe.db.get_value(
"Account", {"company": company, "account_name": account_name, "is_group": 0, "root_type": root_type}
)
if name:
return name
account = frappe.get_doc(
{
"doctype": "Account",
"company": company,
"account_name": account_name,
"parent_account": find_parent_group(company, root_type),
"root_type": root_type,
"account_type": "Tax",
"is_group": 0,
}
).insert(ignore_permissions=True)
return account.name
def find_parent_group(company, root_type):
for account_name in PARENT_GROUPS[root_type]:
parent = frappe.db.get_value(
"Account",
{"company": company, "account_name": account_name, "is_group": 1, "root_type": root_type},
)
if parent:
return parent
return frappe.db.get_value(
"Account",
{"company": company, "root_type": root_type, "is_group": 1, "parent_account": ("is", "not set")},
)
def ensure_company_accounts(company):
"""Create both withholding accounts for `company`; return the liability account name."""
get_or_create_account(company, ASSET_ACCOUNT, "Asset")
return get_or_create_account(company, LIABILITY_ACCOUNT, "Liability")
def link_company(category, company, account):
"""Append `account` for `company` to the category's accounts table if missing."""
if any(row.company == company for row in category.accounts):
return False
category.append("accounts", {"company": company, "account": account})
return True
def prepare_fixture_accounts(doc, method=None):
"""Tax Withholding Category fixtures ship without `accounts` (company-specific).
Fixture import re-inserts the doc on every migrate, so: carry over the rows
already configured on this site, then link every Thai company, creating the
withholding accounts on first use. Mandatory is relaxed for sites without a
Thai company yet (setup wizard not run); `setup_company` links them later.
"""
doc.flags.ignore_mandatory = True
if not doc.accounts and frappe.db.exists(doc.doctype, doc.name):
for row in frappe.get_all(
"Tax Withholding Account",
filters={"parent": doc.name, "parenttype": doc.doctype},
fields=["company", "account"],
order_by="idx",
):
doc.append("accounts", row)
for company in thai_companies():
if not any(row.company == company for row in doc.accounts):
link_company(doc, company, ensure_company_accounts(company))
def setup_company(doc, method=None):
"""Company.on_update: create withholding accounts and link every WHT category."""
if doc.country != "Thailand" or not frappe.db.exists("Account", {"company": doc.name}):
return
account = ensure_company_accounts(doc.name)
for name in frappe.get_all("Tax Withholding Category", filters=CATEGORY_FILTERS, pluck="name"):
category = frappe.get_doc("Tax Withholding Category", name)
if link_company(category, doc.name, account):
category.save(ignore_permissions=True)