[FIX] account_tax_cash_basis: backport 39d68ac. opw:683625

4 files changed, 167 insertions, 0 deletions

diff --git a/addons/account_tax_exigible/__init__.py b/addons/account_tax_exigible/__init__.py
new file mode 100644
index 00000000000..18647072982
--- /dev/null
+++ b/addons/account_tax_exigible/__init__.py
@@ -0,0 +1,46 @@
+import models
+
+from openerp import SUPERUSER_ID
+
+def _migration_script(cr, registry):
+    #1. set the tax_exigible at True on all account.move lines not related to a tax in cash basis
+    cr.execute('''UPDATE account_move_line SET tax_exigible='t' ''')
+
+    cr.execute('''SELECT id FROM account_tax WHERE use_cash_basis = 't' ''')
+    tax_ids = tuple([x[0] for x in cr.fetchall()])
+    if tax_ids:
+        cr.execute('''UPDATE account_move_line SET tax_exigible='f' WHERE id IN (SELECT id FROM account_move_line WHERE tax_line_id IN %s OR id IN (SELECT account_move_line_id FROM account_move_line_account_tax_rel WHERE account_tax_id IN %s))''', (tax_ids, tax_ids))
+
+    #2. Fix the moves already created by the tax case based feature
+    #  create account.move.lines for tax_line_id and tax_ids that weren't correctly set/created at the time of reconciliation
+    existing_move = registry['account.move'].search(cr, SUPERUSER_ID, [('tax_cash_basis_rec_id', '!=', False)])
+    for m in registry['account.move'].browse(cr, SUPERUSER_ID, existing_move):
+        partial_rec = m.tax_cash_basis_rec_id
+        for move in (partial_rec.debit_move_id.move_id, partial_rec.credit_move_id.move_id):
+            matched_percentage = partial_rec.amount and (partial_rec.amount / move.amount) or 0.0
+            for l in move.line_ids:
+                if l.tax_exigible:
+                    continue
+
+                move_to_fix = registry['account.move'].search(cr, SUPERUSER_ID, [('tax_cash_basis_rec_id', '=', partial_rec.id)])[0]
+                amount = (l.debit - l.credit) * matched_percentage
+
+                registry['account.move.line'].create(cr, SUPERUSER_ID, {
+                    'name': '/',
+                    'debit': amount > 0 and amount or 0.0,
+                    'credit': amount < 0 and -amount or 0.0,
+                    'account_id': l.account_id.id,
+                    'tax_line_id': l.tax_line_id and l.tax_line_id.id or False,
+                    'tax_ids': l.tax_ids and [(6, 0, l.tax_ids.ids)] or [],
+                    'tax_exigible': True,
+                    'move_id': move_to_fix,
+                }, apply_taxes=False, context={'check_move_validity': False})
+                registry['account.move.line'].create(cr, SUPERUSER_ID, {
+                    'name': '/',
+                    'debit': -amount > 0 and -amount or 0.0,
+                    'credit': -amount < 0 and amount or 0.0,
+                    'account_id': l.account_id.id,
+                    'move_id': move_to_fix,
+                    'tax_exigible': True,
+                }, context={'check_move_validity': False})
+    return
diff --git a/addons/account_tax_exigible/__openerp__.py b/addons/account_tax_exigible/__openerp__.py
new file mode 100644
index 00000000000..11244bd9aa7
--- /dev/null
+++ b/addons/account_tax_exigible/__openerp__.py
@@ -0,0 +1,17 @@
+# -*- encoding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+{
+    'name': 'Tax exigible',
+    'version': '1.0',
+    'category': 'Accounting',
+    'description': """
+    This is a bugfix-module backporting 39d68ac and adding the concept of tax exigibility on journal items.
+    """,
+    'depends': ['account_tax_cash_basis'],
+    'data': [],
+    'test': [],
+    'demo': [],
+    'auto_install': True,
+    'installable': True,
+    'post_init_hook': '_migration_script',
+}
diff --git a/addons/account_tax_exigible/models/__init__.py b/addons/account_tax_exigible/models/__init__.py
new file mode 100644
index 00000000000..00c67c4c228
--- /dev/null
+++ b/addons/account_tax_exigible/models/__init__.py
@@ -0,0 +1 @@
+import account_move
\ No newline at end of file
diff --git a/addons/account_tax_exigible/models/account_move.py b/addons/account_tax_exigible/models/account_move.py
new file mode 100644
index 00000000000..d0954d38ff1
--- /dev/null
+++ b/addons/account_tax_exigible/models/account_move.py
@@ -0,0 +1,103 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from openerp import fields, models, api, _
+from openerp.exceptions import UserError
+
+
+class AccountMoveLine(models.Model):
+    _inherit = "account.move.line"
+    tax_exigible = fields.Boolean(string='Appears in VAT report', default=True,
+        help="Technical field used to mark a tax line as exigible in the vat report or not (only exigible journal items are displayed). By default all new journal items are directly exigible, but with the module account_tax_cash_basis, some will become exigible only when the payment is recorded.")
+
+    @api.model
+    def create(self, vals, apply_taxes=True):
+        taxes = False
+        if vals.get('tax_line_id'):
+            taxes = [{'use_cash_basis': self.env['account.tax'].browse(vals['tax_line_id']).use_cash_basis}]
+        if vals.get('tax_ids'):
+            taxes = self.env['account.move.line'].resolve_2many_commands('tax_ids', vals['tax_ids'])
+        if taxes and any([tax['use_cash_basis'] for tax in taxes]) and not vals.get('tax_exigible'):
+            vals['tax_exigible'] = False
+        return super(AccountMoveLine, self).create(vals, apply_taxes=apply_taxes)
+
+class AccountPartialReconcileCashBasis(models.Model):
+    _inherit = 'account.partial.reconcile'
+
+    def create_tax_cash_basis_entry(self, value_before_reconciliation):
+        # Search in account_move if we have any taxes account move lines
+        tax_group = {}
+        total_by_cash_basis_account = {}
+        line_to_create = []
+        for move in (self.debit_move_id.move_id, self.credit_move_id.move_id):
+            for line in move.line_ids:
+                #TOCHECK: normal and cash basis taxes shoudn't be mixed together (on the same invoice line for example) as it will
+                #create reporting issues. Not sure of the behavior to implement in that case, though.
+                if not line.tax_exigible:
+                    # amount to write is the current cash_basis amount minus the one before the reconciliation
+                    matched_percentage = value_before_reconciliation[move.id]
+                    amount = (line.credit_cash_basis - line.debit_cash_basis) - (line.credit - line.debit) * matched_percentage
+                    if line.tax_line_id and line.tax_line_id.use_cash_basis:
+                        # group by line account
+                        acc = line.account_id.id
+                        if tax_group.get(acc, False):
+                            tax_group[acc] += amount
+                        else:
+                            tax_group[acc] = amount
+                        # Group by cash basis account and tax
+                        acc = line.tax_line_id.cash_basis_account.id
+                        key = (acc, line.tax_line_id.id)
+                        if key in total_by_cash_basis_account:
+                            total_by_cash_basis_account[key] += amount
+                        else:
+                            total_by_cash_basis_account[key] = amount
+                    for tax in line.tax_ids:
+                        if tax.use_cash_basis:
+                            line_to_create.append((0, 0, {
+                                'name': '/',
+                                'debit': line.debit_cash_basis - line.debit * matched_percentage,
+                                'credit': line.credit_cash_basis - line.credit * matched_percentage,
+                                'account_id': line.account_id.id,
+                                'tax_ids': [(6, 0, [tax.id])],
+                                'tax_exigible': True,
+                                }))
+                            line_to_create.append((0, 0, {
+                                'name': '/',
+                                'credit': line.debit_cash_basis - line.debit * matched_percentage,
+                                'debit': line.credit_cash_basis - line.credit * matched_percentage,
+                                'account_id': line.account_id.id,
+                                }))
+
+        for k, v in tax_group.items():
+            line_to_create.append((0, 0, {
+                'name': '/',
+                'debit': v if v > 0 else 0.0,
+                'credit': abs(v) if v < 0 else 0.0,
+                'account_id': k,
+                }))
+
+        # Create counterpart vals
+        for key, v in total_by_cash_basis_account.items():
+            k, tax_id = key
+            line_to_create.append((0, 0, {
+                'name': '/',
+                'debit': abs(v) if v < 0 else 0.0,
+                'credit': v if v > 0 else 0.0,
+                'account_id': k,
+                'tax_line_id': tax_id,
+                'tax_exigible': True,
+                }))
+
+        # Create move
+        if len(line_to_create) > 0:
+            # Check if company_journal for cash basis is set if not, raise exception
+            if not self.company_id.tax_cash_basis_journal_id:
+                raise UserError(_('There is no tax cash basis journal defined ' \
+                                    'for this company: "%s" \nConfigure it in Accounting/Configuration/Settings') % \
+                                      (self.company_id.name))
+            move = self.env['account.move'].with_context(dont_create_taxes=True).create({
+                'journal_id': self.company_id.tax_cash_basis_journal_id.id,
+                'line_ids': line_to_create,
+                'tax_cash_basis_rec_id': self.id})
+            # post move
+            move.post()