kurogeek
ed4062590a
Custom fields Tax Withholding Category (fetched from Customer), Withholding Tax and Net Payable After Withholding Tax on Sales Invoice; computed in the Thai set_tax_withholding override from the category rate and single threshold, informational only (totals/GL unchanged), printed under Rounded Total by the standard layout. Payment Entry now prefers each invoice's category over the customer's.
221 lines
7.4 KiB
Python
221 lines
7.4 KiB
Python
import frappe
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from frappe.modules.import_file import import_file_by_path
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from frappe.tests.utils import FrappeTestCase
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from frappe.utils import nowdate
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from default_thai_company.tax_withholding import ASSET_ACCOUNT, LIABILITY_ACCOUNT, thai_companies
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COMPANY = "_Test WHT Company"
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ABBR = "_TWC"
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CUSTOMER = "_Test WHT Customer"
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ITEM = "_Test WHT Service"
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FIXTURE = frappe.get_app_path("default_thai_company", "fixtures", "tax_withholding_category.json")
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CUSTOM_FIELDS = frappe.get_app_path("default_thai_company", "fixtures", "custom_field.json")
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class TestTaxWithholding(FrappeTestCase):
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@classmethod
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def setUpClass(cls):
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super().setUpClass()
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# Fixture categories must exist before the company is created so the
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# Company hook has something to link; force=True re-imports.
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import_file_by_path(FIXTURE, force=True, data_import=True)
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import_file_by_path(CUSTOM_FIELDS, force=True, data_import=True)
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frappe.clear_cache(doctype="Sales Invoice")
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frappe.get_doc(
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{
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"doctype": "Company",
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"company_name": COMPANY,
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"abbr": ABBR,
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"country": "Thailand",
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"default_currency": "THB",
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"chart_of_accounts": "Standard",
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}
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).insert()
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cls.payable = f"{LIABILITY_ACCOUNT} - {ABBR}"
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cls.receivable = f"{ASSET_ACCOUNT} - {ABBR}"
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cls.vat = frappe.get_doc(
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{
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"doctype": "Account",
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"company": COMPANY,
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"account_name": "Output VAT",
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"parent_account": f"Duties and Taxes - {ABBR}",
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"account_type": "Tax",
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}
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).insert()
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frappe.get_doc(
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{
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"doctype": "Customer",
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"customer_name": CUSTOMER,
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"customer_type": "Company",
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"customer_group": frappe.db.get_value("Customer Group", {"is_group": 0}),
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"territory": frappe.db.get_value("Territory", {"is_group": 0}),
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"tax_withholding_category": "WHT 3% - Service",
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}
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).insert()
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frappe.get_doc(
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{
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"doctype": "Item",
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"item_code": ITEM,
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"item_group": frappe.db.get_value("Item Group", {"is_group": 0}),
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"is_stock_item": 0,
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"stock_uom": "Nos",
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}
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).insert()
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def make_invoice(self, rate=10000, category=None):
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si = frappe.get_doc(
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{
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"doctype": "Sales Invoice",
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"company": COMPANY,
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"customer": CUSTOMER,
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"posting_date": nowdate(),
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"due_date": nowdate(),
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"tax_withholding_category": category,
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"items": [{"item_code": ITEM, "qty": 1, "rate": rate}],
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"taxes": [
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{
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"charge_type": "On Net Total",
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"account_head": self.vat.name,
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"rate": 7,
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"description": "VAT 7%",
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}
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],
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}
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)
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si.set_missing_values()
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return si.submit()
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def make_receipt(self, invoice, allocated, paid, apply=1):
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return frappe.get_doc(
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{
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"doctype": "Payment Entry",
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"company": COMPANY,
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"payment_type": "Receive",
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"party_type": "Customer",
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"party": CUSTOMER,
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"posting_date": nowdate(),
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"paid_from": f"Debtors - {ABBR}",
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"paid_to": f"Cash - {ABBR}",
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"paid_amount": paid,
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"received_amount": paid,
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"apply_tax_withholding_amount": apply,
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"references": [
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{
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"reference_doctype": "Sales Invoice",
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"reference_name": invoice.name,
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"allocated_amount": allocated,
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}
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],
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}
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).insert()
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def category_account(self, category, company=COMPANY):
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return frappe.db.get_value(
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"Tax Withholding Account",
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{"parent": category, "parenttype": "Tax Withholding Category", "company": company},
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"account",
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)
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def test_company_creation_adds_accounts_and_links_categories(self):
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self.assertIn(COMPANY, thai_companies())
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self.assertEqual(
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frappe.db.get_value("Account", self.payable, ["root_type", "parent_account"]),
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("Liability", f"Duties and Taxes - {ABBR}"),
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)
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self.assertEqual(
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frappe.db.get_value("Account", self.receivable, ["root_type", "parent_account"]),
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("Asset", f"Tax Assets - {ABBR}"),
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)
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categories = frappe.get_all(
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"Tax Withholding Category", filters={"name": ("like", "WHT %")}, pluck="name"
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)
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self.assertEqual(len(categories), 22)
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for name in categories:
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self.assertEqual(self.category_account(name), self.payable, name)
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def test_fixture_reimport_keeps_site_account_and_relinks(self):
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alt = frappe.get_doc(
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{
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"doctype": "Account",
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"company": COMPANY,
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"account_name": "Alternative WHT Payable",
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"parent_account": f"Duties and Taxes - {ABBR}",
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"account_type": "Tax",
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}
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).insert()
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rent = frappe.get_doc("Tax Withholding Category", "WHT 5% - Rent")
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for row in rent.accounts:
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if row.company == COMPANY:
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row.account = alt.name
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rent.save()
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import_file_by_path(FIXTURE, force=True, data_import=True)
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self.assertEqual(self.category_account("WHT 5% - Rent"), alt.name)
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self.assertEqual(self.category_account("WHT 3% - Service"), self.payable)
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rates = frappe.get_doc("Tax Withholding Category", "WHT 5% - Rent").rates
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self.assertEqual([(r.tax_withholding_rate, r.single_threshold) for r in rates], [(5.0, 1000.0)])
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def test_sales_invoice_shows_withholding_without_grossing_up(self):
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si = self.make_invoice()
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self.assertEqual((si.net_total, si.grand_total), (10000.0, 10700.0))
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self.assertEqual([t.account_head for t in si.taxes], [self.vat.name])
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self.assertEqual(si.tax_withholding_category, "WHT 3% - Service") # fetched from Customer
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self.assertEqual((si.withholding_tax_amount, si.amount_after_withholding), (300.0, 10400.0))
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self.assertEqual(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"), 10700.0)
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def test_sales_invoice_below_threshold_shows_nothing(self):
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si = self.make_invoice(rate=800)
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self.assertEqual((si.withholding_tax_amount, si.amount_after_withholding), (0.0, 0.0))
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def test_receipt_uses_invoice_category_over_customer_category(self):
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si = self.make_invoice(category="WHT 5% - Rent")
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self.assertEqual(si.withholding_tax_amount, 500.0)
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pe = self.make_receipt(si, allocated=10700, paid=10200)
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self.assertEqual([(d.account, d.amount) for d in pe.deductions], [(self.receivable, 500.0)])
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self.assertEqual(pe.difference_amount, 0)
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def test_receipt_deducts_withholding_and_settles_invoice(self):
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si = self.make_invoice()
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pe = self.make_receipt(si, allocated=10700, paid=10400)
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self.assertEqual(pe.tax_withholding_category, "WHT 3% - Service")
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self.assertEqual([(d.account, d.amount) for d in pe.deductions], [(self.receivable, 300.0)])
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self.assertEqual(pe.difference_amount, 0)
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pe.submit()
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gl = {
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g.account: (g.debit, g.credit)
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for g in frappe.get_all(
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"GL Entry", filters={"voucher_no": pe.name}, fields=["account", "debit", "credit"]
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)
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}
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self.assertEqual(gl[f"Cash - {ABBR}"], (10400.0, 0.0))
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self.assertEqual(gl[self.receivable], (300.0, 0.0))
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self.assertEqual(gl[f"Debtors - {ABBR}"], (0.0, 10700.0))
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self.assertEqual(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"), 0)
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def test_partial_allocation_prorates_withholding(self):
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si = self.make_invoice()
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pe = self.make_receipt(si, allocated=5350, paid=5200)
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self.assertEqual([(d.account, d.amount) for d in pe.deductions], [(self.receivable, 150.0)])
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self.assertEqual(pe.difference_amount, 0)
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def test_below_single_threshold_has_no_deduction(self):
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si = self.make_invoice(rate=800) # net 800 < 1,000 threshold
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pe = self.make_receipt(si, allocated=856, paid=856)
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self.assertEqual(pe.deductions, [])
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self.assertEqual(pe.difference_amount, 0)
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def test_unchecked_receipt_is_untouched(self):
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si = self.make_invoice()
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pe = self.make_receipt(si, allocated=10700, paid=10700, apply=0)
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self.assertEqual(pe.deductions, [])
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self.assertEqual(pe.difference_amount, 0)
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