83398 - Manage non deductible tax on move (#13984)

axelor-account/src/main/java/com/axelor/apps/account/exception/AccountExceptionMessage.java

@@ -1813,4 +1813,7 @@ private AccountExceptionMessage() {}
 
   public static final String SUM_OF_NON_DEDUCTIBLE_TAXES_EXCEEDS_ONE_HUNDRED = /*$$(*/
       "The sum of non-deductible taxes should not exceed 100%." /*)*/;
+
+  public static final String MOVE_LINE_WITH_NON_DEDUCTIBLE_TAX_NOT_AUTHORIZED = /*$$(*/
+      "Non-deductible tax only authorized when functional origin is purchase. Please remove the non-deductible tax on move line." /*)*/;
 }

axelor-account/src/main/java/com/axelor/apps/account/service/moveline/MoveLineCheckService.java

@@ -20,8 +20,10 @@
 
 import com.axelor.apps.account.db.Move;
 import com.axelor.apps.account.db.MoveLine;
+import com.axelor.apps.account.db.TaxLine;
 import com.axelor.apps.base.AxelorException;
 import java.util.List;
+import java.util.Set;
 
 public interface MoveLineCheckService {
   void checkAnalyticByTemplate(MoveLine moveLine) throws AxelorException;
@@ -35,4 +37,8 @@ public interface MoveLineCheckService {
   void checkAnalyticAccount(List<MoveLine> moveLineList) throws AxelorException;
 
   void checkAnalyticMoveLinesPercentage(MoveLine moveLine) throws AxelorException;
+
+  void nonDeductibleTaxAuthorized(Move move, MoveLine moveLine) throws AxelorException;
+
+  void checkMoveLineTaxes(Set<TaxLine> taxLineSet) throws AxelorException;
 }

axelor-account/src/main/java/com/axelor/apps/account/service/moveline/MoveLineCheckServiceImpl.java

@@ -20,34 +20,43 @@
 
 import com.axelor.apps.account.db.Move;
 import com.axelor.apps.account.db.MoveLine;
+import com.axelor.apps.account.db.TaxLine;
+import com.axelor.apps.account.db.repo.MoveRepository;
 import com.axelor.apps.account.exception.AccountExceptionMessage;
 import com.axelor.apps.account.service.AccountService;
+import com.axelor.apps.account.service.TaxAccountService;
 import com.axelor.apps.account.service.analytic.AnalyticDistributionTemplateService;
 import com.axelor.apps.account.service.analytic.AnalyticMoveLineService;
 import com.axelor.apps.base.AxelorException;
 import com.axelor.apps.base.db.repo.TraceBackRepository;
+import com.axelor.common.ObjectUtils;
 import com.axelor.i18n.I18n;
 import com.google.inject.Inject;
 import java.util.List;
 import java.util.Objects;
+import java.util.Optional;
+import java.util.Set;
 import org.apache.commons.collections.CollectionUtils;
 
 public class MoveLineCheckServiceImpl implements MoveLineCheckService {
   protected AccountService accountService;
   protected AnalyticMoveLineService analyticMoveLineService;
   protected AnalyticDistributionTemplateService analyticDistributionTemplateService;
   protected MoveLineToolService moveLineToolService;
+  protected TaxAccountService taxAccountService;
 
   @Inject
   public MoveLineCheckServiceImpl(
       AccountService accountService,
       AnalyticMoveLineService analyticMoveLineService,
       AnalyticDistributionTemplateService analyticDistributionTemplateService,
-      MoveLineToolService moveLineToolService) {
+      MoveLineToolService moveLineToolService,
+      TaxAccountService taxAccountService) {
     this.accountService = accountService;
     this.analyticMoveLineService = analyticMoveLineService;
     this.analyticDistributionTemplateService = analyticDistributionTemplateService;
     this.moveLineToolService = moveLineToolService;
+    this.taxAccountService = taxAccountService;
   }
 
   @Override
@@ -120,4 +129,19 @@ public void checkAnalyticMoveLinesPercentage(MoveLine moveLine) throws AxelorExc
           I18n.get(AccountExceptionMessage.INVALID_ANALYTIC_MOVE_LINE));
     }
   }
+
+  public void nonDeductibleTaxAuthorized(Move move, MoveLine moveLine) throws AxelorException {
+    int technicalType = Optional.of(move.getFunctionalOriginSelect()).orElse(0);
+    if (technicalType != MoveRepository.FUNCTIONAL_ORIGIN_PURCHASE) {
+      this.checkMoveLineTaxes(moveLine.getTaxLineSet());
+    }
+  }
+
+  public void checkMoveLineTaxes(Set<TaxLine> taxLineSet) throws AxelorException {
+    if (ObjectUtils.notEmpty(taxLineSet) && taxAccountService.isNonDeductibleTaxesSet(taxLineSet)) {
+      throw new AxelorException(
+          TraceBackRepository.CATEGORY_INCONSISTENCY,
+          I18n.get(AccountExceptionMessage.MOVE_LINE_WITH_NON_DEDUCTIBLE_TAX_NOT_AUTHORIZED));
+    }
+  }
 }

axelor-account/src/main/java/com/axelor/apps/account/service/moveline/MoveLineCreateService.java

@@ -132,7 +132,8 @@ MoveLine createMoveLineForAutoTax(
       TaxLine taxLine,
       String accountType,
       Account newAccount,
-      boolean percentMoveTemplate)
+      boolean percentMoveTemplate,
+      List<TaxLine> nonDeductibleTaxList)
       throws AxelorException;
 
   MoveLine createTaxMoveLine(

axelor-account/src/main/java/com/axelor/apps/account/service/moveline/MoveLineCreateServiceImpl.java

@@ -678,7 +678,8 @@ public MoveLine createMoveLineForAutoTax(
       TaxLine taxLine,
       String accountType,
       Account newAccount,
-      boolean percentMoveTemplate)
+      boolean percentMoveTemplate,
+      List<TaxLine> nonDeductibleTaxList)
       throws AxelorException {
     BigDecimal debit = moveLine.getDebit();
     BigDecimal credit = moveLine.getCredit();
@@ -760,7 +761,7 @@ public MoveLine createMoveLineForAutoTax(
                 move.getJournal(), move.getOrigin(), move.getDescription())));
     moveLineToolService.setDecimals(newOrUpdatedMoveLine, move);
 
-    BigDecimal taxLineValue = taxLine.getValue();
+    BigDecimal taxLineValue = this.computeTaxLineValue(taxLine, nonDeductibleTaxList);
 
     if (percentMoveTemplate) {
       debit = sumMoveLinesByAccountType(move.getMoveLineList(), AccountTypeRepository.TYPE_PAYABLE);
@@ -808,6 +809,51 @@ public MoveLine createMoveLineForAutoTax(
     return newOrUpdatedMoveLine;
   }
 
+  protected BigDecimal computeTaxLineValue(TaxLine taxLine, List<TaxLine> nonDeductibleTaxList) {
+    BigDecimal taxValue = taxLine.getValue();
+    if (taxLine.getTax().getIsNonDeductibleTax()) {
+      taxValue = this.getAdjustedNonDeductibleTaxValue(taxValue, nonDeductibleTaxList);
+    } else {
+      taxValue = this.getAdjustedTaxValue(taxValue, nonDeductibleTaxList);
+    }
+
+    return taxValue;
+  }
+
+  protected BigDecimal getAdjustedTaxValue(
+      BigDecimal taxValue, List<TaxLine> nonDeductibleTaxList) {
+    BigDecimal deductibleTaxValue =
+        nonDeductibleTaxList.stream()
+            .map(TaxLine::getValue)
+            .reduce(BigDecimal::multiply)
+            .orElse(BigDecimal.ZERO)
+            .divide(
+                BigDecimal.valueOf(100), AppBaseService.COMPUTATION_SCALING, RoundingMode.HALF_UP);
+
+    return BigDecimal.ONE
+        .subtract(deductibleTaxValue)
+        .multiply(taxValue)
+        .setScale(AppBaseService.COMPUTATION_SCALING, RoundingMode.HALF_UP);
+  }
+
+  protected BigDecimal getAdjustedNonDeductibleTaxValue(
+      BigDecimal taxValue, List<TaxLine> deductibleTaxList) {
+    BigDecimal nonDeductibleTaxValue = BigDecimal.ZERO;
+
+    for (TaxLine taxLine : deductibleTaxList) {
+      nonDeductibleTaxValue =
+          nonDeductibleTaxValue.add(
+              taxValue.multiply(
+                  taxLine
+                      .getValue()
+                      .divide(
+                          BigDecimal.valueOf(100),
+                          AppBaseService.COMPUTATION_SCALING,
+                          RoundingMode.HALF_UP)));
+    }
+    return nonDeductibleTaxValue.setScale(AppBaseService.COMPUTATION_SCALING, RoundingMode.HALF_UP);
+  }
+
   protected void createMoveLineRCForAutoTax(
       Move move,
       Map<String, MoveLine> map,

axelor-account/src/main/java/com/axelor/apps/account/service/moveline/MoveLineTaxServiceImpl.java

@@ -30,13 +30,13 @@
 import com.axelor.apps.account.db.repo.MoveLineRepository;
 import com.axelor.apps.account.db.repo.MoveRepository;
 import com.axelor.apps.account.exception.AccountExceptionMessage;
+import com.axelor.apps.account.service.TaxAccountService;
 import com.axelor.apps.account.service.TaxPaymentMoveLineService;
 import com.axelor.apps.account.util.TaxAccountToolService;
 import com.axelor.apps.base.AxelorException;
 import com.axelor.apps.base.db.Partner;
 import com.axelor.apps.base.db.repo.TraceBackRepository;
 import com.axelor.apps.base.service.app.AppBaseService;
-import com.axelor.apps.base.service.tax.TaxService;
 import com.axelor.common.ObjectUtils;
 import com.axelor.i18n.I18n;
 import com.google.common.collect.Lists;
@@ -54,6 +54,7 @@
 import java.util.Objects;
 import java.util.Optional;
 import java.util.Set;
+import java.util.stream.Collectors;
 import org.apache.commons.collections.CollectionUtils;
 
 @RequestScoped
@@ -66,7 +67,8 @@ public class MoveLineTaxServiceImpl implements MoveLineTaxService {
   protected MoveRepository moveRepository;
   protected TaxAccountToolService taxAccountToolService;
   protected MoveLineToolService moveLineToolService;
-  protected TaxService taxService;
+  protected TaxAccountService taxAccountService;
+  protected MoveLineCheckService moveLineCheckService;
 
   @Inject
   public MoveLineTaxServiceImpl(
@@ -77,15 +79,17 @@ public MoveLineTaxServiceImpl(
       MoveRepository moveRepository,
       TaxAccountToolService taxAccountToolService,
       MoveLineToolService moveLineToolService,
-      TaxService taxService) {
+      TaxAccountService taxAccountService,
+      MoveLineCheckService moveLineCheckService) {
     this.moveLineRepository = moveLineRepository;
     this.taxPaymentMoveLineService = taxPaymentMoveLineService;
     this.appBaseService = appBaseService;
     this.moveLineCreateService = moveLineCreateService;
     this.moveRepository = moveRepository;
     this.taxAccountToolService = taxAccountToolService;
     this.moveLineToolService = moveLineToolService;
-    this.taxService = taxService;
+    this.taxAccountService = taxAccountService;
+    this.moveLineCheckService = moveLineCheckService;
   }
 
   @Override
@@ -113,7 +117,7 @@ public MoveLine generateTaxPaymentMoveLineList(
 
       } else if (!moveLineToolService.isMoveLineTaxAccount(invoiceMoveLine)
           && CollectionUtils.isNotEmpty(invoiceMoveLine.getTaxLineSet())
-          && taxService
+          && taxAccountService
                   .getTotalTaxRateInPercentage(invoiceMoveLine.getTaxLineSet())
                   .compareTo(BigDecimal.ZERO)
               == 0) {
@@ -327,20 +331,78 @@ public int compare(MoveLine o1, MoveLine o2) {
         continue;
       }
 
-      if (CollectionUtils.isNotEmpty(taxLineSet))
-        for (TaxLine taxLine : taxLineSet) {
-          if (taxLine != null && taxLine.getValue().signum() != 0) {
-            String accountType = moveLine.getAccount().getAccountType().getTechnicalTypeSelect();
+      taxAccountService.checkTaxLinesNotOnlyNonDeductibleTaxes(taxLineSet);
+      taxAccountService.checkSumOfNonDeductibleTaxes(taxLineSet);
+      if (CollectionUtils.isNotEmpty(taxLineSet)) {
+        List<TaxLine> deductibleTaxList =
+            moveLineList.stream()
+                .map(MoveLine::getTaxLineSet)
+                .flatMap(Set::stream)
+                .filter(it -> !this.isNonDeductibleTax(it))
+                .collect(Collectors.toList());
+        List<TaxLine> nonDeductibleTaxList =
+            moveLineList.stream()
+                .map(MoveLine::getTaxLineSet)
+                .flatMap(Set::stream)
+                .filter(this::isNonDeductibleTax)
+                .collect(Collectors.toList());
+
+        this.computeMoveLineTax(
+            move,
+            map,
+            newMap,
+            moveLine,
+            account,
+            percentMoveTemplate,
+            nonDeductibleTaxList,
+            deductibleTaxList);
+        this.computeMoveLineTax(
+            move,
+            map,
+            newMap,
+            moveLine,
+            account,
+            percentMoveTemplate,
+            deductibleTaxList,
+            nonDeductibleTaxList);
+      }
+    }
 
-            if (this.isGenerateMoveLineForAutoTax(moveLine)) {
-              moveLineCreateService.createMoveLineForAutoTax(
-                  move, map, newMap, moveLine, taxLine, accountType, account, percentMoveTemplate);
-            }
-          }
+    moveLineList.addAll(newMap.values());
+  }
+
+  protected void computeMoveLineTax(
+      Move move,
+      Map<String, MoveLine> map,
+      Map<String, MoveLine> newMap,
+      MoveLine moveLine,
+      Account account,
+      boolean percentMoveTemplate,
+      List<TaxLine> taxLineList,
+      List<TaxLine> otherTaxLineList)
+      throws AxelorException {
+    for (TaxLine taxLine : taxLineList) {
+      if (taxLine != null && taxLine.getValue().signum() != 0) {
+        String accountType = moveLine.getAccount().getAccountType().getTechnicalTypeSelect();
+        if (this.isGenerateMoveLineForAutoTax(moveLine)) {
+          moveLineCheckService.nonDeductibleTaxAuthorized(move, moveLine);
+          moveLineCreateService.createMoveLineForAutoTax(
+              move,
+              map,
+              newMap,
+              moveLine,
+              taxLine,
+              accountType,
+              account,
+              percentMoveTemplate,
+              otherTaxLineList);
         }
+      }
     }
+  }
 
-    moveLineList.addAll(newMap.values());
+  protected boolean isNonDeductibleTax(TaxLine taxLine) {
+    return Optional.of(taxLine.getTax().getIsNonDeductibleTax()).orElse(false);
   }
 
   @Override

axelor-account/src/main/resources/i18n/messages.csv

@@ -2363,6 +2363,7 @@
 "No style",,,
 "No value",,,
 "Non deductible tax",,,
+"Non-deductible tax only authorized when functional origin is purchase. Please remove the non-deductible tax on move line.",,,
 "None",,,
 "None of the payment due dates have been exceeded.",,,
 "Not implemented for OSM",,,

axelor-account/src/main/resources/i18n/messages_en.csv

@@ -2363,6 +2363,7 @@
 "No style",,,
 "No value",,,
 "Non deductible tax",,,
+"Non-deductible tax only authorized when functional origin is purchase. Please remove the non-deductible tax on move line.",,,
 "None",,,
 "None of the payment due dates have been exceeded.",,,
 "Not implemented for OSM",,,

axelor-account/src/main/resources/i18n/messages_fr.csv

@@ -2364,6 +2364,7 @@ e a été payée ou qu'elle est reliée à une session de paiement.</Badge></>",
 "No style","Aucun style",,
 "No value","Aucune valeur",,
 "Non deductible tax","Taxe non déductible",,
+"Non-deductible tax only authorized when functional origin is purchase. Please remove the non-deductible tax on move line.","Les taxes non déductibles sont autorisées uniquement pour les origines fonctionnelles Achat. Veuillez retirer la/les taxe(s) non déductible(s) de la ligne d'écriture.",,
 "None","Aucun",,
 "None of the payment due dates have been exceeded.","Aucune des échéances de paiement n'a été dépassée",,
 "Not implemented for OSM","Non implémenté pour OSM",,

axelor-human-resource/src/main/java/com/axelor/apps/hr/service/MoveLineTaxHRServiceImpl.java

@@ -21,13 +21,14 @@
 import com.axelor.apps.account.db.MoveLine;
 import com.axelor.apps.account.db.repo.MoveLineRepository;
 import com.axelor.apps.account.db.repo.MoveRepository;
+import com.axelor.apps.account.service.TaxAccountService;
 import com.axelor.apps.account.service.TaxPaymentMoveLineService;
+import com.axelor.apps.account.service.moveline.MoveLineCheckService;
 import com.axelor.apps.account.service.moveline.MoveLineCreateService;
 import com.axelor.apps.account.service.moveline.MoveLineTaxServiceImpl;
 import com.axelor.apps.account.service.moveline.MoveLineToolService;
 import com.axelor.apps.account.util.TaxAccountToolService;
 import com.axelor.apps.base.service.app.AppBaseService;
-import com.axelor.apps.base.service.tax.TaxService;
 import com.google.inject.Inject;
 
 public class MoveLineTaxHRServiceImpl extends MoveLineTaxServiceImpl {
@@ -41,7 +42,8 @@ public MoveLineTaxHRServiceImpl(
       MoveRepository moveRepository,
       TaxAccountToolService taxAccountToolService,
       MoveLineToolService moveLineToolService,
-      TaxService taxService) {
+      TaxAccountService taxAccountService,
+      MoveLineCheckService moveLineCheckService) {
     super(
         moveLineRepository,
         taxPaymentMoveLineService,
@@ -50,7 +52,8 @@ public MoveLineTaxHRServiceImpl(
         moveRepository,
         taxAccountToolService,
         moveLineToolService,
-        taxService);
+        taxAccountService,
+        moveLineCheckService);
   }
 
   @Override