Main
-

[FIX] l10n_mx: Repartition account for refund must be the same
than invoice's one.

Explanation
-

Current Behavior
=

Purchase Tax (16%)
-

|field|value
|-|-
|Transition Account|Transtion Tax
|Invoice Repartition|Paid Tax
|Refund Repartition|Transtion Tax
|CABA Base|Base Account

Invoice
-

|account|debit|credit|
|-|-:|-:|
|Expense|1000||
|Transtion Tax|160||
|Payables||1160|

Payment
-

|account|debit|credit|
|-|-:|-:|
|Payables|580||
|Bank||580|

CABA on Payment
-

|account|debit|credit|
|-|-:|-:|
|Base Account|500||
|Base Account||500|
|Paid Tax|80||
|Transtion Tax||80|

Refund
-

|account|debit|credit|
|-|-:|-:|
|Payables|290||
|Discounts||250|
|Transtion Tax||40|

CABA on Refund
-

|account|debit|credit|
|-|-:|-:|
|Base Account|250||
|Base Account||250|
|Paid Tax|40||
|Transtion Tax||40|
|Base Account|250||
|Base Account||250|
|Transtion Tax|40||
|Transtion Tax (*)||40|

(*)Wrong Entry Line

Trail Balance
-

|account|debit|credit|balance|
|-|-:|-:|-:|
|Bank|0|580|-580|
|Base Account|1000|1000|0|
|Discounts|0|250|-250|
|Expense|1000|0|1000|
|Paid Tax|120|0|120|
|Payables|870|1160|-290|
|Transtion Tax|200|200|0|
|Total Sum|3190|3190|0|

Expected Behavior
=

Purchase Tax (16%)
-

|field|value
|-|-
|Transition Account|Transtion Tax
|Invoice Repartition|Paid Tax
|Refund Repartition|Paid Tax
|CABA Base|Base Account

Invoice
-

|account|debit|credit|
|-|-:|-:|
|Expense|1000||
|Transtion Tax|160||
|Payables||1160|

Payment
-

|account|debit|credit|
|-|-:|-:|
|Payables|580||
|Bank||580|

CABA on Payment
-

|account|debit|credit|
|-|-:|-:|
|Base Account|500||
|Base Account||500|
|Paid Tax|80||
|Transtion Tax||80|

Refund
-

|account|debit|credit|
|-|-:|-:|
|Payables|290||
|Discounts||250|
|Transtion Tax||40|

CABA on Refund
-

|account|debit|credit|
|-|-:|-:|
|Base Account|250||
|Base Account||250|
|Paid Tax|40||
|Transtion Tax||40|
|Base Account|250||
|Base Account||250|
|Transtion Tax|40||
|Paid Tax (*)||40|

(*)Right Entry Line

Trail Balance
-

|account|debit|credit|balance|
|-|-:|-:|-:|
|Bank|0|580|-580|
|Base Account|1000|1000|0|
|Discounts|0|250|-250|
|Expense|1000|0|1000|
|Paid Tax|120|40|80|
|Payables|870|1160|-290|
|Transtion Tax|200|160|40|
|Total Sum|3190|3190|0|

Tax Review
=

It is expected that Payables for 290 divided by 1.16 (100% + tax) yields the tax base equal to 250
Given that tax base of 250 multiplied by 0.16 (tax) should yield the Outstanding Transition Tax.
Transition Tax must be 40. Currently it is 0.
Paid Tax must be 80. Currently is it 120.
Refund must cancel out 40 in Paid Tax because Refund is not an actual Cash Flow.

closes odoo/odoo#67323

X-original-commit: 18f9cbea59b4a9bcacb5eee237c531a666b1dc46
Signed-off-by: Jorge Pinna Puissant (jpp) <jpp@odoo.com>

Since record creation is faster when done from a CSV file,
hence, we move account tags definitions into CSV file.
Also, there was a tag with XMLid 'account_tag_174' defined
twice in XML file, which has been removed.
Total 1082 records of account.account.tag will be created
after removing one duplicated tag.

closes odoo/odoo#56153

Task: 2150637
X-original-commit: 5eef487f194b10ec2a1c0eb452eb22eac6098fc7
Signed-off-by: Josse Colpaert <jco@openerp.com>

closes odoo/odoo#52407

Task: 2247368
Related: odoo/enterprise#12226
Related: odoo/upgrade#1571
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>

This commits refactors the code of the reconciliation, in order to facilitate the process of complex use cases, namely multi-currencies or cash-basis-taxes related (see details below). It also prepares the code for a second refactoring where we will save on each journal items the amount_currency and currency_id field (even in case of operation made in company currency), also in the sake of simplification.

1) Multi-currencies:
- the account.partial.reconcile model now will have dedicated columns to specify the amount of the partial reconciliation in the debit_line_id currency and the credit_line_id currency. That comes in handy when dealing with journal items having different secondary currencies, but also allows some simplification.
- residual_amount_currency computation changed accordingly
- moved models account.full.reconcile and account.partial.reconcile in their dedicated .py file

2) Cash basis taxes
- cash basis entries now handle correctly rounding errors to make sure the exact amount of gets reported when the reconciliation becomes full.
- the account for the base amount of cash basis entries has to be set, now, on the company instead of on each cash basis tax.
- that new 'property' field can be set at the CoA installation via the field property_cash_basis_base_account_id of account.chart.template, or going through the accounting settings.

Was task task: 2243420
Was PR #50308

Related: odoo/upgrade#1121
Related: odoo/enterprise#10252
Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>

In a general manner,
the chart templates should not be set to noupdate,
that way, if a new company starts in an existing database,
it starts with an up-to-date chart of accounts.

For instance,
if the chart of template is not updated from
12.0 to 13.0, the `default_pos_receivable_account_id`
is not added in the chart template,
and when a new company is created,
the default pos receivable account is not set on the company.
Besides, the field `res.company``account_default_pos_receivable_account_id`
is not displayed on any form view,
whether or not the full accounting is installed,
so we must especially pay attention this default account is well set
from start, as the user as no opportunity to correct this by himself.

In addition,
in upgrade scripts,
the default pos receivable account on the chart template
is used to correctly set the pos receivable account on the company
and on the pos payment methods,
so it must be well set for the upgrade script to do its job correctly.

Technically, it means, without this revision, the fields:
- `account.chart.template``default_pos_receivable_account_id`,
- `res.company``account_default_pos_receivable_account_id`,
- `pos.payment.method``receivable_account_id`
were not filled properly on upgrade,
causing critical issues in the accounting entries on pos session closing.

Related to #52786
Related to odoo/upgrade@ccfd2371ef89ae67dc9bd68bb0d02f2a440551a2

closes odoo/odoo#52870

X-original-commit: 3258ba015ff75b7c176d83a44261d24ebfcc26de
Signed-off-by: Denis Ledoux (dle) <dle@odoo.com>

Fix account type on 108.01.01 & 108.02.01

According to the SAT catalog must be an account of Current Assets

Fix the account type and the tag on 811.01.01
According to the SAT catalog must be an account of Expenses, and the tag
must be 811.01

The correct account for unaffected earnings in the SAT catalog is 305.01,
then, was added the account and assigned the correct type.

closes odoo/odoo#46046

X-original-commit: 632cc5417796ff375d47767fd7cdb358a5d4ce94
Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

These changes were announced in the new Annex 24 RFM 2019 [1] and define
the new code for  accounts for the northern border zone. This change affects a
part of the CoA because these accounts were changed from the middile to the
end of the group.

[1] https://www.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461173776384&ssbinary=true

closes odoo/odoo#39556

X-original-commit: cb163992ff5aea0d5e0dff7d31c38fc50ec52ab6
Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

This issue is relevant for MX Localization because Cash Basis is created
with the rate of the payment, and not with the rate of the invoice as is
done for odoo core.

closes odoo/odoo#38399

X-original-commit: 10bb81c837c0d88ac4ec396442bd86a654c78646
Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>

Before this commit when installing l10n_mx chart of accounts taxes for
0% and 4% were the ones assigned by default in products or in invoices
for sales and purchase, respectively.

Reason was wrong sequence in the Template of Taxes, combined with order
of creation, ids.

now the two ones with lowest sequence are the 16% Taxes.

closes odoo/odoo#37642

X-original-commit: 357943e9440683f2bff01dc2f1ef074e5104769a
Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

The domain for the tags in the taxes indicates that the country must be
the same that the tax country:
domain="[('applicability', '=', 'taxes'), ('country_id', '=', country_id)]"

For this reason is necessary assign the country in the tags, to allow
register new taxes or change the tag in the records created.

closes odoo/odoo#37482

Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>