# Part of Odoo. See LICENSE file for full copyright and licensing details. from collections import defaultdict from odoo import api, fields, models from odoo.exceptions import UserError from odoo.fields import Command, Domain from odoo.tools.misc import frozendict class AccountWithholdingLine(models.AbstractModel): """ Abstract model to hold as much as possible the logic of a withholding line that can be found on the payment/register payment wizard. """ _name = 'account.withholding.line' _inherit = "analytic.mixin" _description = 'withholding line' _check_company_auto = True # ------------------ # Fields declaration # ------------------ name = fields.Char(string="Sequence Number") placeholder_value = fields.Char(help="Populated by the comodel during edition of the line.") placeholder_type = fields.Selection( selection=[ ('given_by_sequence', "Given By the Sequence"), ('given_by_name', "Given By the Name"), ('not_defined', "Not defined"), ], compute='_compute_placeholder_type', store=True, readonly=False, precompute=True, required=True, ) previous_placeholder_type = fields.Selection( selection=[ ('given_by_sequence', "Given By the Sequence"), ('given_by_name', "Given By the Name"), ('not_defined', "Not defined"), ], compute='_compute_placeholder_type', store=True, readonly=False, precompute=True, ) type_tax_use = fields.Char(compute='_compute_type_tax_use') tax_id = fields.Many2one( comodel_name='account.tax', check_company=True, required=True, domain="[('type_tax_use', '=', type_tax_use), ('is_withholding_tax_on_payment', '=', True)]", ) withholding_sequence_id = fields.Many2one(related='tax_id.withholding_sequence_id') source_base_amount_currency = fields.Monetary(currency_field='source_currency_id') source_base_amount = fields.Monetary(currency_field='comodel_company_currency_id') source_tax_amount_currency = fields.Monetary(currency_field='source_currency_id') source_tax_amount = fields.Monetary(currency_field='comodel_company_currency_id') source_currency_id = fields.Many2one(comodel_name='res.currency') source_tax_id = fields.Many2one(comodel_name='account.tax') original_base_amount = fields.Monetary( currency_field='comodel_currency_id', compute='_compute_original_amounts', ) original_tax_amount = fields.Monetary( currency_field='comodel_currency_id', compute='_compute_original_amounts', ) base_amount = fields.Monetary( currency_field='comodel_currency_id', string='Withholding base', compute='_compute_base_amount', readonly=False, store=True, ) amount = fields.Monetary( currency_field='comodel_currency_id', string='Withholding amount', compute='_compute_amount', readonly=False, store=True, ) # Fields related to the comodel, computed in child models. account_id = fields.Many2one( comodel_name='account.account', compute='_compute_account_id', precompute=True, required=True, readonly=False, store=True, ) comodel_percentage_paid_factor = fields.Float( compute='_compute_comodel_percentage_paid_factor', ) comodel_date = fields.Date( compute="_compute_comodel_date", ) comodel_payment_type = fields.Selection( selection=[ ('outbound', 'Send Money'), ('inbound', 'Receive Money'), ], compute='_compute_comodel_payment_type', ) company_id = fields.Many2one( comodel_name='res.company', compute='_compute_company_id', precompute=True, required=True, store=True, ) comodel_company_currency_id = fields.Many2one( related='company_id.currency_id', ) comodel_currency_id = fields.Many2one( comodel_name='res.currency', compute='_compute_comodel_currency_id', required=True, ) # -------------------------------- # Compute, inverse, search methods # -------------------------------- @api.depends('withholding_sequence_id', 'name') def _compute_placeholder_type(self): """ Since the placeholder_value has to be recomputed on all lines by the comodel, we need a way to track the changed regarding the sequence and the name. Since the ORM is quite limited for such advance feature, we use a trick here: we store the current and the previous state of the placeholder to be able to detect the changes. """ for line in self: line.previous_placeholder_type = line.placeholder_type if not line.name and line.withholding_sequence_id: line.placeholder_type = 'given_by_sequence' elif line.name: line.placeholder_type = 'given_by_name' else: line.placeholder_type = 'not_defined' @api.depends( 'source_base_amount_currency', 'source_base_amount', 'source_tax_amount_currency', 'source_tax_amount', 'source_currency_id', 'comodel_currency_id', 'company_id', 'comodel_date', 'tax_id', ) def _compute_original_amounts(self): """ Computes the two original_xx_amount fields; that are used during computation of the withholding line base and tax amounts. These amounts correspond to the source amounts (from the payment or register payment wizard) after converting them to the line currency. """ AccountTax = self.env['account.tax'] for line in self: source_curr = line.source_currency_id company = line.company_id date = line.comodel_date comp_curr = line.comodel_company_currency_id line_curr = line.comodel_currency_id if not source_curr: rate = 1.0 base_amount = line.base_amount if line.tax_id: base_line = AccountTax._prepare_base_line_for_taxes_computation( line, tax_ids=line.tax_id, price_unit=base_amount, quantity=1.0, currency_id=line_curr, calculate_withholding_taxes=True, ) AccountTax._add_tax_details_in_base_line(base_line, company) AccountTax._round_base_lines_tax_details([base_line], company) tax_amount = -base_line['tax_details']['taxes_data'][0]['tax_amount_currency'] else: tax_amount = 0.0 elif source_curr == line_curr: rate = 1.0 base_amount = line.source_base_amount_currency tax_amount = line.source_tax_amount_currency elif source_curr != comp_curr and line_curr == comp_curr: rate = self.env['res.currency']._get_conversion_rate( from_currency=source_curr, to_currency=comp_curr, company=company, date=date, ) base_amount = line.source_base_amount_currency tax_amount = line.source_tax_amount_currency else: rate = self.env['res.currency']._get_conversion_rate( from_currency=comp_curr, to_currency=line_curr, company=company, date=date, ) base_amount = line.source_base_amount tax_amount = line.source_tax_amount line.original_base_amount = line_curr.round(base_amount * rate) line.original_tax_amount = line_curr.round(tax_amount * rate) @api.depends('original_base_amount', 'comodel_percentage_paid_factor') def _compute_base_amount(self): """ Computation of the base amount is done by using a paid factor. This factor is unused on payments, but used for lines on the register payment wizard in order to dynamically support installments, early payment discounts,... """ for line in self: line_curr = line.comodel_currency_id if line.source_currency_id: percentage_paid_factor = line.comodel_percentage_paid_factor line.base_amount = line_curr.round(line.original_base_amount * percentage_paid_factor) @api.depends('source_tax_id', 'tax_id', 'base_amount') def _compute_amount(self): """ Compute the tax amount by multiplying the original tax amount (amount in currency, at the time of creation) by a ratio calculated from the current base amount and the original base amount. """ for line in self: line_curr = line.comodel_currency_id if line.original_base_amount: line.amount = line_curr.round(line.original_tax_amount * line.base_amount / line.original_base_amount) else: line.amount = 0.0 @api.depends('company_id') def _compute_account_id(self): """ If there is an account set on the withholding_tax_base_account_id, this field will be invisible and use that account as default value. """ for line in self: line.account_id = line.account_id or line.company_id.withholding_tax_base_account_id # The following computes are related to the comodel (payment or register payment wizard) and are needed for various computations. def _compute_type_tax_use(self): raise NotImplementedError() def _compute_company_id(self): raise NotImplementedError() def _compute_currency_id(self): raise NotImplementedError() def _compute_comodel_percentage_paid_factor(self): self.comodel_percentage_paid_factor = 1.0 def _compute_comodel_date(self): raise NotImplementedError() def _compute_comodel_payment_type(self): raise NotImplementedError() def _compute_comodel_currency_id(self): raise NotImplementedError() def _update_placeholders(self): """ Update the placeholders for the lines in self; updating them sequentially so that the placeholders make sense. """ lines_per_sequence = self\ .sorted()\ .grouped(lambda l: l.placeholder_type == 'given_by_sequence' and l.withholding_sequence_id) for sequence, lines in lines_per_sequence.items(): if sequence: for i, line in enumerate(lines): line.write({ 'placeholder_value': sequence.get_next_char(sequence.number_next_actual + i), 'previous_placeholder_type': line.placeholder_type, }) else: for line in lines: line.write({ 'placeholder_value': None, 'previous_placeholder_type': line.placeholder_type, }) # ---------------------------- # Onchange, Constraint methods # ---------------------------- @api.constrains('base_amount') def _constrains_base_amount(self): """ It wouldn't make sense to register a withholding tax with no base amount. """ for line in self: if line.comodel_currency_id.compare_amounts(line.base_amount, 0) <= 0: raise UserError(line.env._("The base amount of a withholding tax line must be above 0.")) @api.constrains('account_id') def _constrains_account_id(self): """ The account on the line cannot be one deemed as liquidity account, otherwise it will cause issues with the final entry. """ for line in self: if line.account_id in line._get_valid_liquidity_accounts() or line.account_id == line.company_id.transfer_account_id: raise UserError(line.env._('The account "%(account_name)s" is not valid to use on withholding lines.', account_name=line.account_id.display_name)) # ---------------- # Business methods # ---------------- def _prepare_base_line_for_taxes_computation(self): """ Convert self to a tax base line using the correct structure needed for tax computation. This is used when preparing the journal items representing the withholding lines in the final payment entry. """ self.ensure_one() company = self.company_id currency = self.comodel_currency_id conversion_date = self.comodel_date conversion_rate = self.env['res.currency']._get_conversion_rate(company.currency_id, currency, company, conversion_date) payment_type = self.comodel_payment_type sign = 1 if payment_type == 'inbound' else -1 # We need to make sure that we use the actual amounts set on the line; in case of manual adjustment. manual_tax_amounts = {str(self.tax_id.id): { 'base_amount_currency': self.base_amount, 'base_amount': company.currency_id.round(self.base_amount / conversion_rate) if conversion_rate else 0.0, 'tax_amount_currency': -self.amount, 'tax_amount': company.currency_id.round(-self.amount / conversion_rate) if conversion_rate else 0.0, }} return self.env['account.tax']._prepare_base_line_for_taxes_computation( self, tax_ids=self.tax_id, price_unit=self.base_amount, quantity=1.0, currency_id=currency, rate=conversion_rate, sign=sign, account_id=self.account_id, calculate_withholding_taxes=True, manual_tax_line_name=self.name, computation_key=str(self.id), manual_total_excluded_currency=self.base_amount, manual_total_excluded=company.currency_id.round(self.base_amount / conversion_rate) if conversion_rate else 0.0, manual_tax_amounts=manual_tax_amounts, is_refund=self._is_refund(), ) def _prepare_withholding_amls_create_values(self): """ Prepare and return a list of values that will be used to create the journal items for the withholding lines. For an invoice for 1000 with 10% withholding tax: Outstanding: 900.0 Receivable: -1000.0 Tax withheld: 100.0 WHT base: 1000.0 WHT base counterpart: 1000.0 :return: A list of dictionaries, each one being a journal item to be created. """ if not self: return [] company = self.company_id AccountTax = self.env['account.tax'] # Check names first to not consume sequences if any is missing for line in self: if not line.name and not line.withholding_sequence_id: raise UserError(self.env._('Please enter the withholding number for the tax %(tax_name)s', tax_name=line.tax_id.name)) # Convert them to base lines to compute the taxes. base_lines = [] for line in self: if not line.name: line.name = line.tax_id.withholding_sequence_id.next_by_id() base_line = line._prepare_base_line_for_taxes_computation() AccountTax._add_tax_details_in_base_line(base_line, company) base_lines.append(base_line) AccountTax._round_base_lines_tax_details(base_lines, company) AccountTax._add_accounting_data_in_base_lines_tax_details(base_lines, company) tax_results = AccountTax._prepare_tax_lines(base_lines, company) # Add the tax lines. aml_create_values_list = [] for tax_line_vals in tax_results['tax_lines_to_add']: aml_create_values_list.append({ **tax_line_vals, 'name': self.env._("WH Tax: %(name)s", name=tax_line_vals['name']), 'amount_currency': -tax_line_vals['amount_currency'], 'balance': -tax_line_vals['balance'], 'partner_id': self._get_comodel_partner().id, }) # Aggregate the base lines. aggregated_base_lines = defaultdict(lambda: { 'names': set(), 'amount_currency': 0.0, 'balance': 0.0, }) for base_line, to_update in tax_results['base_lines_to_update']: grouping_key = frozendict({ **AccountTax._prepare_base_line_grouping_key(base_line), 'tax_tag_ids': to_update['tax_tag_ids'], }) aggregated_amounts = aggregated_base_lines[grouping_key] aggregated_amounts['names'].add(base_line['record'].name) aggregated_amounts['amount_currency'] += to_update['amount_currency'] aggregated_amounts['balance'] += to_update['balance'] # Add the base lines. for grouping_key, amounts in aggregated_base_lines.items(): aml_create_values_list.append({ **grouping_key, 'name': self.env._('WH Base: %(names)s', names=', '.join(amounts['names'])), 'tax_ids': [], 'tax_tag_ids': [], 'amount_currency': amounts['amount_currency'], 'balance': amounts['balance'], 'partner_id': self._get_comodel_partner().id, }) aml_create_values_list.append({ **grouping_key, 'name': self.env._('WH Base Counterpart: %(names)s', names=', '.join(amounts['names'])), 'analytic_distribution': None, 'amount_currency': -amounts['amount_currency'], 'balance': -amounts['balance'], 'partner_id': self._get_comodel_partner().id, }) return aml_create_values_list @api.model def _get_withholding_tax_domain(self, company, payment_type): """ Construct and return a domain that will filter withholding taxes available for this company and payment type. """ filter_domain = models.check_company_domain_parent_of(self, company) payment_type = 'purchase' if payment_type == 'outbound' else 'sale' return Domain.AND([filter_domain, Domain('type_tax_use', '=', payment_type), Domain('is_withholding_tax_on_payment', '=', True)]) def _need_update_withholding_lines_placeholder(self): """ Determines if the lines' placeholders needs update or not. """ return self and any(line.previous_placeholder_type != line.placeholder_type for line in self) def _get_grouping_key(self): """ Helper returning the grouping key for this line; should match what is done in _prepare_withholding_lines_commands. """ self.ensure_one() # /!\ Please keep this aligned with _prepare_withholding_lines_commands to ensure correct computation. return frozendict({ 'name': self.name, 'analytic_distribution': self.analytic_distribution, 'account': self.account_id.id, 'tax_id': self.tax_id.id, 'skip': False, 'currency_id': self.source_currency_id.id, }) def _prepare_withholding_lines_commands(self, base_lines, company): """ Calculate the withholding tax amounts by using the provided tax base lines, and then compare the resulting values with the withholding line in self to determine which line should be updated, deleted or created. :returns A list of commands that should be used to update the withholding line field in the calling model. """ AccountTax = self.env['account.tax'] # The base lines completely ignore the withholding taxes. # Now, it's time to compute them. new_base_lines = [] for base_line in base_lines: new_base_lines.append(AccountTax._prepare_base_line_for_taxes_computation( base_line, calculate_withholding_taxes=True, manual_tax_line_name=base_line.get('manual_tax_line_name'), filter_tax_function=None, )) AccountTax._add_tax_details_in_base_lines(new_base_lines, company) AccountTax._round_base_lines_tax_details(new_base_lines, company) # Map the existing withholding tax lines to their grouping key in order to know which line to update, create or delete. existing_withholding_line_map = self.grouped(key=lambda l: l._get_grouping_key()) def grouping_function(base_line_data, tax_data): if not tax_data: return None account = company.withholding_tax_base_account_id or base_line_data['account_id'] tax = tax_data['tax'] # Note: keep this aligned with _get_grouping_key return { 'name': base_line_data.get('manual_tax_line_name', tax.name), 'analytic_distribution': base_line_data['analytic_distribution'], 'account': account.id, 'tax_id': tax_data['tax'].id, 'skip': not tax_data['tax'].is_withholding_tax_on_payment, 'currency_id': base_line_data['currency_id'].id, } base_lines_aggregated_values = AccountTax._aggregate_base_lines_tax_details(new_base_lines, grouping_function) values_per_grouping_key = AccountTax._aggregate_base_lines_aggregated_values(base_lines_aggregated_values) withholding_line_commands = [] for grouping_key, values in values_per_grouping_key.items(): if not grouping_key or grouping_key['skip']: continue existing_line = existing_withholding_line_map.get(grouping_key) # If we have more than one existing line matching the grouping key, we will create a new one instead. if existing_line and len(existing_line) > 1: for line in existing_line[1:]: withholding_line_commands.append(Command.delete(line.id)) existing_line = existing_line[:1] if existing_line: # Compute the amount for existing withholding lines when the lines are updated in the view # We only want to recompute the tax amount withholding_line_commands.append(Command.update(existing_line.id, { 'source_base_amount_currency': values['base_amount_currency'], 'source_base_amount': values['base_amount'], 'source_tax_amount_currency': -values['tax_amount_currency'], 'source_tax_amount': -values['tax_amount'], })) else: withholding_line_commands.append(Command.create({ 'name': grouping_key['name'], 'tax_id': grouping_key['tax_id'], 'analytic_distribution': grouping_key['analytic_distribution'], 'account_id': grouping_key['account'], 'source_base_amount_currency': values['base_amount_currency'], 'source_base_amount': values['base_amount'], 'source_tax_amount_currency': -values['tax_amount_currency'], 'source_tax_amount': -values['tax_amount'], 'source_tax_id': grouping_key['tax_id'], 'source_currency_id': grouping_key['currency_id'], })) keys_to_remove = existing_withholding_line_map.keys() - values_per_grouping_key.keys() for key in keys_to_remove: for line in existing_withholding_line_map[key]: withholding_line_commands.append(Command.delete(line.id)) return withholding_line_commands def _get_valid_liquidity_accounts(self): """ Get the valid liquidity accounts for the payment; we need to ensure that the line account does not match any of them. """ return () def _get_comodel_partner(self): """ Get the partner from the comodel record; in order to have it available when required. """ return self.env['res.partner'] def _is_refund(self): """ When refunding an invoice with withholding taxes, we need to ensure that the base line we use to create the final journal entry is tagged as refund correctly to ensure the correct application of the tax repartition line. :return: True if the withholding line concerns a refund. """ return ((self.type_tax_use == 'sale' and self.comodel_payment_type == 'outbound') or (self.type_tax_use == 'purchase' and self.comodel_payment_type == 'inbound'))