account_do/tax.py

from trytond.model import fields
from trytond.pool import PoolMeta
from trytond.transaction import Transaction
from sql import Null, Table

TAX_KIND = [
    ('', ''),
    ('itbis', 'ITBIS'),
    ('itbis_withholding', 'Retención ITBIS'),
    ('itbis_withholding_acquirer', 'Retención ITBIS Adquirentes'),
    ('isr_withholding', 'Retención ISR'),
    ('isc', 'ISC — Selectivo al Consumo'),
    ('cdt', 'CDT INDOTEL'),
    ('tip', 'Propina Legal'),
    ('others', 'Other Taxes'),
]

TAX_FISCAL_TYPE = [
    ('', ''),
    ('itbis_sale_18', 'ITBIS ventas 18%'),
    ('itbis_sale_16', 'ITBIS ventas 16%'),
    ('itbis_sale_9', 'ITBIS ventas 9%'),
    ('itbis_sale_8', 'ITBIS ventas 8%'),
    ('itbis_purchase_18', 'ITBIS compras 18%'),
    ('itbis_purchase_16', 'ITBIS compras 16%'),
    ('itbis_purchase_9', 'ITBIS compras 9%'),
    ('itbis_purchase_8', 'ITBIS compras 8%'),
    ('itbis_exempt', 'ITBIS exento'),
    ('itbis_zero_rate', 'ITBIS tasa cero'),
    ('itbis_withholding_30', 'Retención ITBIS 30%'),
    ('itbis_withholding_75_informal', 'Retención ITBIS 75% proveedor informal'),
    ('itbis_withholding_75_informal_16', 'Retención ITBIS 75% proveedor informal 16%'),
    ('itbis_withholding_100_services', 'Retención ITBIS 100% servicios'),
    ('itbis_withholding_100_informal_goods_18', 'Retención ITBIS 100% bienes informales 18%'),
    ('itbis_withholding_100_informal_goods_16', 'Retención ITBIS 100% bienes informales 16%'),
    ('itbis_withholding_rst_18', 'Retención ITBIS RST 18%'),
    ('itbis_withholding_rst_16', 'Retención ITBIS RST 16%'),
    ('itbis_withholding_insurance_100', 'Retención ITBIS seguros 100%'),
    ('itbis_withholding_airline_100', 'ITBIS retenido aerolíneas 100%'),
    ('itbis_withholding_society_30_suffered', 'ITBIS retenido sociedades 30%'),
    ('itbis_withholding_hotel_100', 'ITBIS retenido hoteles 100%'),
    ('itbis_withholding_state_100', 'ITBIS retenido Estado 100%'),
    ('itbis_withholding_acquirer_2', 'Retención ITBIS adquirencia 2%'),
    ('isr_legal_entity_services_5', 'ISR servicios personas jurídicas 5%'),
    ('isr_individual_services_10', 'ISR servicios personas físicas 10%'),
    ('isr_dividends_10', 'ISR dividendos 10%'),
    ('isr_interest_individual_10', 'ISR intereses personas físicas 10%'),
    ('isr_interest_legal_entity_1', 'ISR intereses personas jurídicas 1%'),
    ('isr_rent_10', 'ISR alquileres 10%'),
    ('isr_state_1_5', 'ISR pagos del Estado 1.5%'),
    ('isr_state_5', 'ISR pagos del Estado 5%'),
    ('isr_bovine_meat_1', 'ISR ganadería/carne bovina 1%'),
    ('isr_exporter_sales_2_5', 'ISR exportadores ventas mercado local 2.5%'),
    ('isr_prizes_10', 'ISR premios 10%'),
    ('isr_prizes_15', 'ISR premios 15%'),
    ('isr_prizes_25', 'ISR premios 25%'),
    ('isr_slot_machine_prizes_10', 'ISR premios máquinas tragamonedas 10%'),
    ('isr_other_income_10', 'ISR otras rentas 10%'),
    ('isr_foreign_services_27', 'ISR exterior servicios/regalías 27%'),
    ('isr_foreign_interest_10', 'ISR exterior intereses/asistencia 10%'),
    ('isc_alcohol_10', 'ISC bebidas alcohólicas 10%'),
    ('isc_tobacco_20', 'ISC tabaco 20%'),
    ('isc_telecom_10', 'ISC telecomunicaciones 10%'),
    ('isc_fossil_fuel_16', 'ISC combustibles fósiles 16%'),
    ('isc_avtur_6_5', 'ISC Avtur 6.5%'),
    ('isc_fuel_rd2_gallon', 'ISC adicional combustibles RD$2 por galón'),
    ('isc_insurance_withholding_100', 'Retención ISC seguros 100%'),
    ('isc_vehicle_17', 'ISC vehículos 17% referencial'),
    ('cdt_indotel_2', 'CDT INDOTEL 2%'),
    ('legal_tip_10', 'Propina legal 10%'),
    ('check_transfer_tax_015', 'Impuesto cheques/transferencias 0.15%'),
    ('check_transfer_tax_020', 'Impuesto cheques/transferencias 0.20%'),
    ('asset_tax_1', 'Impuesto a los activos 1%'),
    ('real_estate_transfer_3', 'Transferencia inmobiliaria 3%'),
]

TAX_APPLICATION = [
    ('', ''),
    ('sale_invoice', 'Factura de venta'),
    ('purchase_invoice', 'Factura de compra'),
    ('payment_withholding', 'Retención en pago/cobro'),
    ('bank_charge', 'Cargo bancario'),
    ('annual_declaration', 'Declaración anual'),
    ('asset_transfer', 'Transferencia de activos'),
]

DGII_FISCAL_STATUS = [
    ('', ''),
    ('current', 'Vigente'),
    ('special', 'Especial'),
    ('historical', 'Histórico'),
    ('future', 'Futuro'),
    ('deprecated', 'Derogado'),
]

MODEL_DATA_RENAMES = {
    'do_tax_group_otros': 'do_tax_group_others',
    'do_tc_otros': 'do_tc_others',
    'do_tc_otros_propina': 'do_tc_others_tip',
    'do_tc_otros_cheques': 'do_tc_others_checks',
    'do_tc_otros_activos': 'do_tc_others_assets',
    'do_tc_otros_iti': 'do_tc_others_iti',
}

ROOT_TAX_CODE_CHILDREN = [
    'ITBIS — Balance Neto (Débito − Crédito)',
    'ISR - Retenciones',
    'ISR - Retenciones en la Fuente',
    'ISC - Impuesto Selectivo al Consumo',
    'CDT INDOTEL 2% (Ley 153-98)',
    'Otros Impuestos y Contribuciones',
]


def migrate_model_data_names(cursor, module_name):
    if module_name != 'account_do':
        return
    model_data = Table('ir_model_data')
    for old, new in MODEL_DATA_RENAMES.items():
        cursor.execute(*model_data.update(
                [model_data.fs_id], [new],
                where=(model_data.module == module_name)
                & (model_data.fs_id == old)))


class TaxTemplate(metaclass=PoolMeta):
    __name__ = 'account.tax.template'

    tax_kind = fields.Selection(TAX_KIND, 'Tax Kind', sort=False)
    tax_fiscal_type = fields.Selection(
        TAX_FISCAL_TYPE, 'Fiscal Tax Type', sort=False)
    tax_application = fields.Selection(
        TAX_APPLICATION, 'Tax Application', sort=False)
    dgii_legal_reference = fields.Char('DGII Legal Reference')
    dgii_legal_article = fields.Char('DGII Legal Article')
    dgii_form_hint = fields.Char('DGII Form Hint')
    dgii_fiscal_status = fields.Selection(
        DGII_FISCAL_STATUS, 'DGII Fiscal Status', sort=False)

    @classmethod
    def __register__(cls, module_name):
        cursor = Transaction().connection.cursor()
        table = cls.__table__()

        super().__register__(module_name)

        migrate_model_data_names(cursor, module_name)
        cursor.execute(*table.update(
                [table.tax_kind], ['others'],
                where=table.tax_kind == 'otros'))

    def _get_tax_value(self, tax=None):
        values = super()._get_tax_value(tax=tax)
        for field in [
                'tax_kind', 'tax_fiscal_type', 'tax_application',
                'dgii_legal_reference', 'dgii_legal_article',
                'dgii_form_hint', 'dgii_fiscal_status']:
            if not tax or getattr(tax, field) != getattr(self, field):
                values[field] = getattr(self, field)
        return values


class Tax(metaclass=PoolMeta):
    __name__ = 'account.tax'

    tax_kind = fields.Selection(TAX_KIND, 'Tax Kind', sort=False)
    tax_fiscal_type = fields.Selection(
        TAX_FISCAL_TYPE, 'Fiscal Tax Type', sort=False)
    tax_application = fields.Selection(
        TAX_APPLICATION, 'Tax Application', sort=False)
    dgii_legal_reference = fields.Char('DGII Legal Reference')
    dgii_legal_article = fields.Char('DGII Legal Article')
    dgii_form_hint = fields.Char('DGII Form Hint')
    dgii_fiscal_status = fields.Selection(
        DGII_FISCAL_STATUS, 'DGII Fiscal Status', sort=False)

    @classmethod
    def __register__(cls, module_name):
        cursor = Transaction().connection.cursor()
        table = cls.__table__()

        super().__register__(module_name)

        cursor.execute(*table.update(
                [table.tax_kind], ['others'],
                where=table.tax_kind == 'otros'))


class TaxCode(metaclass=PoolMeta):
    __name__ = 'account.tax.code'

    @classmethod
    def __register__(cls, module_name):
        cursor = Transaction().connection.cursor()

        super().__register__(module_name)

        if module_name != 'account_do':
            return
        table = cls.__table__()
        cursor.execute(*table.update(
                [table.name], ['ISR - Retenciones'],
                where=table.name == 'ISR - Retenciones en la Fuente'))
        cursor.execute(*table.update(
                [table.parent], [None],
                where=table.name.in_(ROOT_TAX_CODE_CHILDREN)
                & table.parent.in_(table.select(table.id,
                        where=table.name == 'Impuestos República Dominicana'))))


class TaxCodeLine(metaclass=PoolMeta):
    __name__ = 'account.tax.code.line'

    @classmethod
    def __register__(cls, module_name):
        cursor = Transaction().connection.cursor()

        super().__register__(module_name)

        if module_name != 'account_do':
            return
        line = cls.__table__()
        code = Table('account_tax_code')
        tax = Table('account_tax')
        cursor.execute(*line.delete(
                where=(line.template == Null)
                & line.code.in_(code.select(code.id,
                        where=code.name == (
                            'Retención ISR Intereses 1% '
                            '(Personas Jurídicas, NG 07-19)')))
                & line.tax.in_(tax.select(tax.id,
                        where=tax.description == (
                            'Retención ISR Intereses Persona Física 10%')))))