app/Libraries/Tax_lib.php
Rama master · réplica de lectura del repositorio original.
<?php
namespace app\Libraries;
use App\Models\Customer;
use App\Models\Item_taxes;
use App\Models\Enums\Rounding_mode;
use App\Models\Sale;
use App\Models\Tax;
use App\Models\Tax_category;
use App\Models\Tax_code;
use App\Models\Tax_jurisdiction;
use App\Libraries\Sale_lib;
use Config\OSPOS;
/**
* Tax library
*
* Library with utilities to manage taxes
*/
class Tax_lib
{
public const TAX_TYPE_EXCLUDED = '1'; // TODO: These constants need to be moved to constants.php
public const TAX_TYPE_INCLUDED = '0';
private Sale_lib $sale_lib;
private Customer $customer;
private Item_taxes $item_taxes;
private Sale $sale;
private Tax $tax;
private Tax_category $tax_category;
private Tax_code $tax_code;
private Tax_jurisdiction $tax_jurisdiction;
private array $config;
public function __construct()
{
$this->sale_lib = new Sale_lib();
$this->customer = model(Customer::class);
$this->item_taxes = model(Item_taxes::class);
$this->sale = model(Sale::class);
$this->tax = model(Tax::class);
$this->tax_category = model(Tax_category::class);
$this->tax_code = model(Tax_code::class);
$this->tax_jurisdiction = model(Tax_jurisdiction::class);
$this->config = config(OSPOS::class)->settings;
}
/**
* @return array
*/
public function get_tax_types(): array
{
return [
Tax_lib::TAX_TYPE_EXCLUDED => lang('Taxes.tax_excluded'),
Tax_lib::TAX_TYPE_INCLUDED => lang('Taxes.tax_included')
];
}
/**
* Compute the tax basis and returns the tax amount
*/
public function get_item_sales_tax(string $quantity, string $price, string $discount, int $discount_type, string $tax_percentage, int $rounding_code): string // TODO: It appears this function is never called in the code.
{
$decimals = tax_decimals();
// The tax basis should be returned to the currency scale
$tax_basis = $this->sale_lib->get_item_total($quantity, $price, $discount, $discount_type, true);
return $this->get_tax_for_amount($tax_basis, $tax_percentage, $rounding_code, $decimals);
}
/**
* Computes the item level sales tax amount for a given tax basis
*/
public function get_tax_for_amount(string $tax_basis, string $tax_percentage, int $rounding_mode, int $decimals): string
{
$tax_amount = bcmul($tax_basis, bcdiv($tax_percentage, '100'));
return rounding_mode::round_number($rounding_mode, $tax_amount, $decimals);
}
/**
* Compute taxes for all items in the cart
*/
public function get_taxes(array &$cart, int $sale_id = -1): array // TODO: Replace -1 with constant.
{
$register_mode = $this->sale_lib->get_mode();
$tax_decimals = tax_decimals();
$customer_id = $this->sale_lib->get_customer();
$customer_info = $this->customer->getInfo($customer_id);
$taxes = [];
$item_taxes = [];
// Charge sales tax if customer is not selected (walk-in) or customer is flagged as taxable
if ($customer_id == -1 || $customer_info->taxable) { // TODO: Replace -1 with constant.
foreach ($cart as $line => $item) {
$taxed = false;
if (!$this->config['use_destination_based_tax']) {
// Start of current Base System tax calculations
if ($sale_id == -1) { // TODO: Replace -1 with constant. Also, replace with ternary notation.
$tax_info = $this->item_taxes->get_info($item['item_id']);
} else {
$tax_info = $this->sale->get_sales_item_taxes($sale_id, $item['item_id']);
}
$tax_group_sequence = 0;
$cascade_level = 0; // TODO: This variable is set but never used.
$cascade_basis_level = 0; // TODO: This variable is set but never used.
foreach ($tax_info as $tax) {
// This computes tax for each line item and adds it to the tax type total
$tax_basis = $this->sale_lib->get_item_total($item['quantity'], $item['price'], $item['discount'], $item['discount_type'], true);
$tax_amount = '0.0';
if ($this->config['tax_included']) {
$tax_type = Tax_lib::TAX_TYPE_INCLUDED;
$tax_amount = $this->get_included_tax($item['quantity'], $item['price'], $item['discount'], $item['discount_type'], $tax['percent'], $tax_decimals, Rounding_mode::HALF_UP);
} else {
$tax_type = Tax_lib::TAX_TYPE_EXCLUDED;
$tax_amount = $this->get_tax_for_amount($tax_basis, $tax['percent'], Rounding_mode::HALF_UP, $tax_decimals);
}
if ($tax_amount <> 0) {
$tax_group_sequence++;
$this->update_taxes($taxes, $tax_type, $tax['name'], $tax['percent'], $tax_basis, $tax_amount, $tax_group_sequence, Rounding_mode::HALF_UP, -1, $tax['name']); // TODO: Replace -1 with constant.
$tax_group_sequence += 1; // TODO: $tax_group_sequence++;
$taxed = true;
}
$items_taxes_detail = [];
$items_taxes_detail['item_id'] = $item['item_id'];
$items_taxes_detail['line'] = $item['line'];
$items_taxes_detail['name'] = $tax['name'];
$items_taxes_detail['percent'] = $tax['percent'];
$items_taxes_detail['tax_type'] = $tax_type;
$items_taxes_detail['rounding_code'] = Rounding_mode::HALF_UP;
$items_taxes_detail['cascade_sequence'] = 0;
$items_taxes_detail['item_tax_amount'] = $tax_amount;
$items_taxes_detail['sales_tax_code_id'] = null;
$items_taxes_detail['jurisdiction_id'] = null;
$items_taxes_detail['tax_category_id'] = null;
$item_taxes[] = $items_taxes_detail;
}
} else {
// Start of destination based tax calculations
if ($item['tax_category_id'] == null) { // TODO: === ?
$item['tax_category_id'] = $this->config['default_tax_category'];
}
$taxed = $this->apply_destination_tax($item, $customer_info->city, $customer_info->state, $customer_info->sales_tax_code_id, $register_mode, 0, $taxes, $item_taxes, $item['line']);
}
if ($taxed) { // TODO: Convert to ternary notation
$cart[$line]['taxed_flag'] = lang('Sales.taxed_ind');
} else {
$cart[$line]['taxed_flag'] = lang('Sales.nontaxed_ind');
}
}
$this->round_taxes($taxes);
}
$tax_details = [];
$tax_details[0] = $taxes;
$tax_details[1] = $item_taxes;
return $tax_details;
}
/**
* @param string $quantity
* @param string $price
* @param string $discount_percentage
* @param int $discount_type
* @param string $tax_percentage
* @param $tax_decimal
* @param $rounding_code
* @return string
*/
public function get_included_tax(string $quantity, string $price, string $discount_percentage, int $discount_type, string $tax_percentage, $tax_decimal, $rounding_code): string // TODO: $tax_decimal and $rounding_code are in the signature but never used in the function.
{
$item_total = $this->sale_lib->get_item_total($quantity, $price, $discount_percentage, $discount_type, true);
$tax_fraction = bcdiv(bcadd('100', $tax_percentage), '100');
$price_tax_excl = bcdiv($item_total, $tax_fraction);
return bcsub($item_total, $price_tax_excl);
}
/**
* Updates the sales_tax array which is later saved to the `sales_taxes` table and used for printing taxes on receipts and invoices
*/
public function update_taxes(array &$taxes, string $tax_type, string $tax_group, string $tax_rate, string $tax_basis, string $item_tax_amount, int $tax_group_sequence, int $rounding_code, int $sale_id, string $name = '', ?int $tax_code_id = null, ?int $jurisdiction_id = null, ?int $tax_category_id = null): void
{
$tax_group_index = $this->clean('X' . (float)$tax_rate . '% ' . $tax_group); // TODO: Not sure we should be casting to a float here. The clean() function takes a string, so it just gets converted back to a string and there's risk of inaccuracies in the value displayed.
if (!array_key_exists($tax_group_index, $taxes)) {
$insertkey = $tax_group_index; // TODO: this variable does not follow naming conventions.
$tax = [
$insertkey => [
'sale_id' => $sale_id,
'tax_type' => $tax_type,
'tax_group' => $tax_group,
'sale_tax_basis' => $tax_basis,
'sale_tax_amount' => $item_tax_amount,
'print_sequence' => $tax_group_sequence,
'name' => $name,
'tax_rate' => $tax_rate,
'sales_tax_code_id' => $tax_code_id,
'jurisdiction_id' => $jurisdiction_id,
'tax_category_id' => $tax_category_id,
'rounding_code' => $rounding_code
]
];
// Add to existing array
$taxes += $tax;
} else {
// Important: the sales amounts are accumulated for the group at the maximum configurable scale value of 4
// but the scale will in reality be the scale specified by the tax_decimal configuration value used for sales_items_taxes
$taxes[$tax_group_index]['sale_tax_basis'] = bcadd($taxes[$tax_group_index]['sale_tax_basis'], $tax_basis, 4);
$taxes[$tax_group_index]['sale_tax_amount'] = bcadd($taxes[$tax_group_index]['sale_tax_amount'], $item_tax_amount, 4);
}
}
/**
* If invoice taxing (as opposed to invoice_item_taxing) rules apply then recalculate the sales tax after tax group totals are final
* This is currently used ONLY for the original sales tax migration.
*/
public function apply_invoice_taxing(array &$taxes): void
{
if (!empty($taxes)) {
$sort = [];
foreach ($taxes as $k => $v) {
$sort['print_sequence'][$k] = $v['print_sequence'];
}
array_multisort($sort['print_sequence'], SORT_ASC, $taxes);
}
$decimals = totals_decimals();
foreach ($taxes as $row_number => $tax) {
$taxes[$row_number]['sale_tax_amount'] = $this->get_tax_for_amount($tax['sale_tax_basis'], $tax['tax_rate'], $tax['rounding_code'], $decimals);
}
}
/**
* Apply rounding rules to the accumulated sales tax amounts
*/
public function round_taxes(array &$taxes): void
{
if (!empty($taxes)) {
$sort = [];
foreach ($taxes as $k => $v) {
$sort['print_sequence'][$k] = $v['print_sequence'];
}
array_multisort($sort['print_sequence'], SORT_ASC, $taxes);
}
// If tax included then round decimal to tax decimals, otherwise round it to currency_decimals
if ($this->config['tax_included']) { // TODO: Convert to ternary notation
$decimals = tax_decimals();
} else {
$decimals = totals_decimals();
}
foreach ($taxes as $row_number => $sales_tax) {
$tax_amount = $sales_tax['sale_tax_amount'];
$rounding_code = $sales_tax['rounding_code'];
$rounded_tax_amount = $tax_amount;
if ($rounding_code == Rounding_mode::HALF_UP) { // TODO: this block needs to be converted to a switch statement
$rounded_tax_amount = round($tax_amount, $decimals, PHP_ROUND_HALF_UP);
} elseif ($rounding_code == Rounding_mode::HALF_DOWN) {
$rounded_tax_amount = round($tax_amount, $decimals, PHP_ROUND_HALF_DOWN);
} elseif ($rounding_code == Rounding_mode::HALF_EVEN) {
$rounded_tax_amount = round($tax_amount, $decimals, PHP_ROUND_HALF_EVEN);
} elseif ($rounding_code == Rounding_mode::HALF_ODD) {
$rounded_tax_amount = round($tax_amount, $decimals, PHP_ROUND_HALF_UP);
} elseif ($rounding_code == Rounding_mode::ROUND_UP) {
$fig = (int)str_pad('1', $decimals, '0');
$rounded_tax_amount = ceil($tax_amount * $fig) / $fig;
} elseif ($rounding_code == Rounding_mode::ROUND_DOWN) {
$fig = (int)str_pad('1', $decimals, '0');
$rounded_tax_amount = floor($tax_amount * $fig) / $fig;
} elseif ($rounding_code == Rounding_mode::HALF_FIVE) {
$rounded_tax_amount = round($tax_amount / 5) * 5;
}
$taxes[$row_number]['sale_tax_amount'] = $rounded_tax_amount;
}
}
/**
* Determine the applicable tax code and then determine the tax amount to be applied.
* If a tax amount was identified then accumulate into the sales_taxes array
*/
public function apply_destination_tax(array &$item, string $city, string $state, int $sales_tax_code_id, string $register_mode, int $sale_id, array &$taxes, array &$item_taxes, int $line): bool
{
$taxed = false;
$tax_code_id = $this->get_applicable_tax_code($register_mode, $city, $state, $sales_tax_code_id);
// If tax code cannot be determined or the price is zero then skip this item
if ($tax_code_id != -1 && $item['price'] != 0) { // TODO: Replace -1 with constant. Also === ?
$tax_decimals = tax_decimals();
$tax_definition = $this->tax->get_taxes($tax_code_id, $item['tax_category_id']);
// The tax basis should be returned to the currency scale
$tax_basis = $this->sale_lib->get_item_total($item['quantity'], $item['price'], $item['discount'], $item['discount_type'], true);
$row = 0; // TODO: This variable is set but never used.
$last_cascade_sequence = 0;
$cascade_tax_amount = '0.0';
foreach ($tax_definition as $tax) {
$cascade_sequence = $tax['cascade_sequence'];
if ($cascade_sequence != $last_cascade_sequence) {
$last_cascade_sequence = $cascade_sequence;
$tax_basis = bcadd($tax_basis, $cascade_tax_amount);
}
$tax_rate = $tax['tax_rate'];
$rounding_code = $tax['tax_rounding_code'];
// This computes tax for each line item and adds it to the tax type total
$tax_type = $tax['tax_type'];
if ($tax_type == Tax_lib::TAX_TYPE_INCLUDED) {
$tax_amount = $this->get_included_tax($item['quantity'], $item['price'], $item['discount'], $item['discount_type'], $tax_rate, $tax_decimals, $rounding_code);
} else {
$tax_amount = $this->get_tax_for_amount($tax_basis, $tax_rate, $rounding_code, $tax_decimals);
$cascade_tax_amount = bcadd($cascade_tax_amount, $tax_amount);
}
if ($tax_amount != 0) {
$taxed = true;
$this->update_taxes($taxes, $tax_type, $tax['tax_group'], $tax_rate, $tax_basis, $tax_amount, $tax['tax_group_sequence'], $rounding_code, $sale_id, $tax['tax_group'], $tax_code_id, $tax['rate_jurisdiction_id'], $item['tax_category_id']);
}
$item_taxes_detail = [];
$item_taxes_detail['line'] = $line;
$item_taxes_detail['item_id'] = $item['item_id'];
$item_taxes_detail['name'] = $tax['tax_group'];
$item_taxes_detail['percent'] = $tax['tax_rate'];
$item_taxes_detail['tax_type'] = $tax_type;
$item_taxes_detail['rounding_code'] = $rounding_code;
$item_taxes_detail['cascade_sequence'] = $cascade_sequence;
$item_taxes_detail['item_tax_amount'] = $tax_amount;
$item_taxes_detail['sales_tax_code_id'] = $tax_code_id;
$item_taxes_detail['jurisdiction_id'] = $tax['rate_jurisdiction_id'];
$item_taxes_detail['tax_category_id'] = $tax['rate_tax_category_id'];
$item_taxes_detail['tax_group_sequence'] = $tax['tax_group_sequence'];
$item_taxes[] = $item_taxes_detail;
}
}
return $taxed;
}
/**
* @param string $register_mode
* @param string $city
* @param string $state
* @param int $sales_tax_code_id
* @return int
*/
public function get_applicable_tax_code(string $register_mode, string $city, string $state, int $sales_tax_code_id): int
{
if ($register_mode == 'sale') {
$sales_tax_code_id = $this->config['default_tax_code']; // Overrides customer assigned code
} else {
if ($sales_tax_code_id == null || $sales_tax_code_id == 0) {
$sales_tax_code_id = $this->tax_code->get_sales_tax_code($city, $state);
if ($sales_tax_code_id == null || $sales_tax_code_id == 0) {
$sales_tax_code_id = $this->config['default_tax_code']; // Overrides customer assigned code
}
}
}
return $sales_tax_code_id;
}
/**
* @param string $string
* @return string
*/
public function clean(string $string): string // TODO: $string is not a good choice of variable name here.
{
$string = str_replace(' ', '-', $string); // Replaces all spaces with hyphens.
return preg_replace('/[^A-Za-z0-9\-]/', '', $string); // Removes special chars.
}
/**
* @return array
*/
public function get_tax_code_options(): array
{
$tax_codes = $this->tax_code->get_all()->getResultArray();
$tax_code_options = [];
$tax_code_options[''] = '';
foreach ($tax_codes as $tax_code) {
$a = $tax_code['tax_code_id']; // TODO: Need to refactor single-letter variables into meaningful variable names
$b = $tax_code['tax_code_name'];
$tax_code_options[$a] = $b;
}
return $tax_code_options;
}
/**
* @return array
*/
public function get_tax_jurisdiction_options(): array
{
$tax_jurisdictions = $this->tax_jurisdiction->get_all()->getResultArray();
$tax_jurisdiction_options = [];
$tax_jurisdiction_options[0] = '';
foreach ($tax_jurisdictions as $tax_jurisdiction) { // TODO: Need to refactor single-letter variables into meaningful variable names
$a = $tax_jurisdiction['jurisdiction_id'];
$b = $tax_jurisdiction['jurisdiction_name'];
$tax_jurisdiction_options[$a] = $b;
}
return $tax_jurisdiction_options;
}
/**
* @return array
*/
public function get_tax_category_options(): array
{
$tax_categories = $this->tax_category->get_all()->getResultArray();
$tax_category_options = [];
$tax_category_options[0] = '';
foreach ($tax_categories as $tax_category) {
$a = $tax_category['tax_category_id']; // TODO: Need to refactor single-letter variables into meaningful variable names
$b = $tax_category['tax_category'];
$tax_category_options[$a] = $b;
}
return $tax_category_options;
}
/**
* @param string $selected_tax_type
* @return string
*/
public function get_tax_type_options(string $selected_tax_type): string
{
$selected = 'selected=\"selected\" ';
$s1 = ''; // TODO: Need to refactor short variables into meaningful variable names
$s2 = '';
if ($selected_tax_type === Tax_lib::TAX_TYPE_EXCLUDED) {
$s1 = $selected;
} elseif ($selected_tax_type === Tax_lib::TAX_TYPE_INCLUDED) {
$s2 = $selected;
}
return '<option value=\"' . Tax_lib::TAX_TYPE_EXCLUDED . '\" ' . $s1 . '> ' . lang('Taxes.sales_tax') . '</option>'
. '<option value=\"' . Tax_lib::TAX_TYPE_INCLUDED . '\" ' . $s2 . '> ' . lang('Taxes.vat_tax') . '</option>';
}
}