[14.0][IMP] l10n_th_withholding_tax, Add PIT feature.

l10n_th_withholding_tax/__manifest__.py

@@ -10,12 +10,17 @@
     "category": "Localization / Accounting",
     "depends": ["account"],
     "data": [
+        "data/pit_rate_data.xml",
         "security/ir.model.access.csv",
         "wizard/account_payment_register_views.xml",
         "views/account_view.xml",
         "views/account_move_view.xml",
         "views/account_withholding_tax.xml",
         "views/product_view.xml",
+        "views/account_payment.xml",
+        "views/account_withholding_move.xml",
+        "views/personal_income_tax_view.xml",
+        "views/res_partner_view.xml",
     ],
     "installable": True,
     "development_status": "Beta",

l10n_th_withholding_tax/data/pit_rate_data.xml

@@ -0,0 +1,71 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<odoo noupdate="1">
+    <record id="thailand_pit" model="personal.income.tax">
+        <field name="active" eval="True" />
+    </record>
+
+    <record id="thailand_pit_rate_0" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">1</field>
+        <field name="income_from">0.0</field>
+        <field name="income_to">150000.0</field>
+        <field name="tax_rate">0.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_5" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">2</field>
+        <field name="income_from">150000.0</field>
+        <field name="income_to">300000.0</field>
+        <field name="tax_rate">5.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_10" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">3</field>
+        <field name="income_from">300000.0</field>
+        <field name="income_to">500000.0</field>
+        <field name="tax_rate">10.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_15" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">4</field>
+        <field name="income_from">500000.0</field>
+        <field name="income_to">750000.0</field>
+        <field name="tax_rate">15.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_20" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">5</field>
+        <field name="income_from">750000.0</field>
+        <field name="income_to">1000000.0</field>
+        <field name="tax_rate">20.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_25" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">6</field>
+        <field name="income_from">1000000.0</field>
+        <field name="income_to">2000000.0</field>
+        <field name="tax_rate">25.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_30" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">7</field>
+        <field name="income_from">2000000.0</field>
+        <field name="income_to">4000000.0</field>
+        <field name="tax_rate">30.0</field>
+    </record>
+
+    <record id="thailand_pit_rate_35" model="personal.income.tax.rate">
+        <field name="pit_id" ref="l10n_th_withholding_tax.thailand_pit" />
+        <field name="sequence">7</field>
+        <field name="income_from">4000000.0</field>
+        <field name="income_to">99999999999.0</field>
+        <field name="tax_rate">35.0</field>
+    </record>
+
+</odoo>

l10n_th_withholding_tax/i18n/l10n_th_withholding_tax.pot

@@ -28,11 +28,6 @@ msgstr ""
 msgid "Amount"
 msgstr ""
 
-#. module: l10n_th_withholding_tax
-#: model:ir.model.fields,help:l10n_th_withholding_tax.field_account_payment_register__wt_amount_base
-msgid "Based amount for the tax amount"
-msgstr ""
-
 #. module: l10n_th_withholding_tax
 #: model:ir.model.fields,field_description:l10n_th_withholding_tax.field_account_withholding_tax__create_uid
 msgid "Created by"
@@ -149,12 +144,6 @@ msgstr ""
 msgid "WT Account"
 msgstr ""
 
-#. module: l10n_th_withholding_tax
-#: model:ir.model.fields,field_description:l10n_th_withholding_tax.field_account_payment_register__wt_amount_base
-#: model_terms:ir.ui.view,arch_db:l10n_th_withholding_tax.view_account_payment_register_form
-msgid "Withholding Base"
-msgstr ""
-
 #. module: l10n_th_withholding_tax
 #: model:ir.actions.act_window,name:l10n_th_withholding_tax.action_account_withholding_tax_menu
 #: model:ir.model.fields,field_description:l10n_th_withholding_tax.field_account_payment__wt_tax_id

l10n_th_withholding_tax/models/__init__.py

@@ -4,3 +4,6 @@
 from . import account_payment
 from . import account_move
 from . import account_withholding_tax
+from . import personal_income_tax
+from . import account_withholding_move
+from . import res_partner

l10n_th_withholding_tax/models/account_move.py

@@ -1,6 +1,8 @@
 # Copyright 2020 Ecosoft Co., Ltd (https://ecosoft.co.th/)
 # License AGPL-3.0 or later (https://www.gnu.org/licenses/agpl.html)
-from odoo import api, fields, models
+from odoo import _, api, fields, models
+from odoo.exceptions import UserError
+from odoo.tools.misc import format_date
 
 
 class AccountMoveLine(models.Model):
@@ -45,12 +47,50 @@ def _get_wt_base_amount(self, currency, currency_date):
             )
         return wt_base_amount
 
-    def _get_wt_amount(self, currency, currency_date):
+    def _get_wt_amount(self, currency, wt_date):
         """ Calculate withholding tax and base amount based on currency """
-        amount_base = 0
-        amount_wt = 0
-        for line in self:
-            base_amount = line._get_wt_base_amount(currency, currency_date)
-            amount_wt += line.wt_tax_id.amount / 100 * base_amount
-            amount_base += base_amount
-        return (amount_base, amount_wt)
+        wt_lines = self.filtered("wt_tax_id")
+        pit_lines = wt_lines.filtered("wt_tax_id.is_pit")
+        wht_lines = wt_lines - pit_lines
+        # Mixing PIT and WHT or > 1 type, no auto deduct
+        if pit_lines and wht_lines:
+            return (0, 0)
+        # WHT
+        if wht_lines:
+            wht_tax = wht_lines.mapped("wt_tax_id")
+            if len(wht_tax) != 1:
+                return (0, 0)
+            amount_base = 0
+            amount_wt = 0
+            for line in wht_lines:
+                base_amount = line._get_wt_base_amount(currency, wt_date)
+                amount_wt += line.wt_tax_id.amount / 100 * base_amount
+                amount_base += base_amount
+            return (amount_base, amount_wt)
+        # PIT
+        if pit_lines:
+            pit_tax = pit_lines.mapped("wt_tax_id")
+            pit_tax.ensure_one()
+            move_lines = self.filtered(lambda l: l.wt_tax_id == pit_tax)
+            amount_invoice_currency = sum(move_lines.mapped("amount_currency"))
+            move = move_lines[0]
+            company = move.company_id
+            partner = move.partner_id
+            # Convert invoice currency to payment currency
+            amount_base = move.currency_id._convert(
+                amount_invoice_currency, currency, company, wt_date
+            )
+            effective_pit = pit_tax.with_context(pit_date=wt_date).pit_id
+            if not effective_pit:
+                raise UserError(
+                    _("No effective PIT rate for date %s")
+                    % format_date(self.env, wt_date)
+                )
+            amount_wt = effective_pit._compute_expected_wt(
+                partner,
+                amount_base,
+                pit_date=wt_date,
+                currency=currency,
+                company=company,
+            )
+            return (amount_base, amount_wt)

l10n_th_withholding_tax/models/account_payment.py

@@ -9,5 +9,34 @@ class AccountPayment(models.Model):
     wt_tax_id = fields.Many2one(
         comodel_name="account.withholding.tax",
         string="Withholding Tax",
+        copy=False,
         help="Optional hidden field to keep wt_tax. Useful for case 1 tax only",
     )
+    wht_move_ids = fields.One2many(
+        comodel_name="account.withholding.move",
+        inverse_name="payment_id",
+        string="Withholding",
+        copy=False,
+        help="All withholding moves, including non-PIT",
+    )
+    pit_move_ids = fields.One2many(
+        comodel_name="account.withholding.move",
+        inverse_name="payment_id",
+        string="Personal Income Tax",
+        domain=[("is_pit", "=", True)],
+        copy=False,
+    )
+
+    def action_cancel(self):
+        res = super().action_cancel()
+        for payment in self:
+            # Create the mirror only for those posted
+            for line in payment.wht_move_ids:
+                line.copy(
+                    {
+                        "amount_income": -line.amount_income,
+                        "amount_wt": -line.amount_wt,
+                    }
+                )
+                line.cancelled = True
+        return res

l10n_th_withholding_tax/models/account_withholding_move.py

@@ -0,0 +1,68 @@
+# Copyright 2021 Ecosoft Co., Ltd. (http://ecosoft.co.th)
+# License AGPL-3.0 or later (https://www.gnu.org/licenses/agpl).
+
+from odoo import api, fields, models
+
+from odoo.addons.l10n_th_withholding_tax_cert.models.withholding_tax_cert import (
+    WHT_CERT_INCOME_TYPE,
+)
+
+
+class PersonalIncomeTaxMove(models.Model):
+    _name = "account.withholding.move"
+    _description = "Personal Income Tax Move"
+
+    payment_id = fields.Many2one(
+        comodel_name="account.payment",
+        string="Payment",
+        index=True,
+        required=True,
+        ondelete="cascade",
+        domain=[("state", "not in", ["draft", "cancel"])],
+    )
+    payment_state = fields.Selection(related="payment_id.state")
+    partner_id = fields.Many2one(
+        comodel_name="res.partner",
+        string="Vendor",
+        index=True,
+        required=True,
+        ondelete="cascade",
+    )
+    cancelled = fields.Boolean(readonly=True, help="For filtering cancelled payment")
+    date = fields.Date(
+        compute="_compute_date",
+        store=True,
+    )
+    calendar_year = fields.Char(
+        string="Calendar Year",
+        compute="_compute_date",
+        store=True,
+        index=True,
+    )
+    amount_income = fields.Monetary(
+        string="Income",
+        required=True,
+    )
+    amount_wt = fields.Monetary(string="Withholding Amount")
+    wt_tax_id = fields.Many2one(
+        comodel_name="account.withholding.tax",
+        index=True,
+    )
+    is_pit = fields.Boolean(
+        related="wt_tax_id.is_pit",
+        store=True,
+    )
+    wt_cert_income_type = fields.Selection(
+        WHT_CERT_INCOME_TYPE,
+        string="Type of Income",
+    )
+    currency_id = fields.Many2one(
+        comodel_name="res.currency",
+        default=lambda self: self.env.user.company_id.currency_id,
+    )
+
+    @api.depends("payment_id")
+    def _compute_date(self):
+        for rec in self:
+            rec.date = rec.payment_id and rec.payment_id.date or False
+            rec.calendar_year = rec.date and rec.date.strftime("%Y")

l10n_th_withholding_tax/models/account_withholding_tax.py

@@ -17,11 +17,38 @@ class AccountWithholdingTax(models.Model):
         ondelete="restrict",
     )
     amount = fields.Float(
-        string="Amount",
+        string="Percent",
     )
+    is_pit = fields.Boolean(
+        string="Personal Income Tax",
+        help="As PIT, the calculation of withholding amount is based on pit.rate",
+    )
+    pit_id = fields.Many2one(
+        comodel_name="personal.income.tax",
+        string="PIT Rate",
+        compute="_compute_pit_id",
+        help="Latest PIT Rates used to calcuate withholiding amount",
+    )
+    _sql_constraints = [
+        ("name_unique", "UNIQUE(name)", "Name must be unique!"),
+    ]
+
+    @api.constrains("is_pit")
+    def _check_is_pit(self):
+        pits = self.search_count([("is_pit", "=", True)])
+        if pits > 1:
+            raise ValidationError(_("Only 1 personal income tax allowed!"))
 
     @api.constrains("account_id")
     def _check_account_id(self):
         for rec in self:
             if rec.account_id and not rec.account_id.wt_account:
                 raise ValidationError(_("Selected account is not for withholding tax"))
+
+    @api.depends("is_pit")
+    def _compute_pit_id(self):
+        pit_date = self.env.context.get("pit_date") or fields.Date.context_today(self)
+        pit = self.env["personal.income.tax"].search(
+            [("effective_date", "<=", pit_date)], order="effective_date desc", limit=1
+        )
+        self.update({"pit_id": pit.id})