fluent-cart / app / Modules / Tax / TaxCalculator.php

TaxCalculator.php in FluentCart A New Era of eCommerce – Faster, Lighter, and Simpler 1.3.26, at app/Modules/Tax/TaxCalculator.php

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1	<?php
2
3	namespace FluentCart\App\Modules\Tax;
4
5	use FluentCart\App\App;
6	use FluentCart\App\Models\TaxRate;
7	use FluentCart\App\Models\TaxClass;
8	use FluentCart\Framework\Support\Arr;
9	use FluentCart\App\Services\Tax\TaxManager;
10	use FluentCart\Framework\Support\Collection;
11	use FluentCart\App\Services\Localization\LocalizationManager;
12
13	class TaxCalculator
14	{
15
16	protected $productIds = [];
17
18	protected $taxMaps = [];
19
20	protected $country = '';
21	protected $state = '';
22	protected $city = '';
23	protected $postCode = '';
24
25	protected $lineItems = [];
26
27	protected $formattedLineItems = [];
28
29	protected $products = [];
30
31	protected $inclusive = true;
32
33	protected $cart;
34
35	protected $manualDiscounts = 0;
36
37	protected $taxSettings = [];
38
39	public function __construct($lineItems, $config = [])
40	{
41	$this->inclusive = Arr::get($config, 'inclusive', true);
42	$this->manualDiscounts = Arr::get($config, 'manual_discounts', 0);
43	$this->country = Arr::get($config, 'country');
44	$this->state = Arr::get($config, 'state');
45	$this->city = Arr::get($config, 'city');
46	$this->postCode = Arr::get($config, 'postcode');
47
48	$taxSettings = (new TaxModule())->getSettings();
49
50	$this->taxSettings = $taxSettings;
51
52	if (Arr::get($taxSettings, 'enable_tax') !== 'yes') {
53	return;
54	}
55
56	$this->inclusive = Arr::get($taxSettings, 'tax_inclusion') === 'included';
57
58	if ($lineItems) {
59	$this->lineItems = $lineItems;
60	$this->productIds = array_values(array_unique(array_filter(array_column($lineItems, 'post_id'))));
61
62	if ($this->productIds) {
63	$this->products = \FluentCart\App\Models\Product::query()->whereIn('id', $this->productIds)
64	->with(['detail'])
65	->get()
66	->keyBy('ID');
67	}
68	$this->setupMaps();
69	}
70
71	}
72
73	public function getTaxBahaviorValue()
74	{
75	if ($this->inclusive) {
76	return 2;
77	}
78
79	return 1;
80	}
81
82	public function setupMaps()
83	{
84	foreach ($this->productIds as $productId) {
85	// we have to check if the product has specific tax rate assigned!
86	$this->taxMaps[$productId] = $this->getRatesByProductId($productId);
87	}
88
89	$formattedLineItems = [];
90	foreach ($this->lineItems as $lineItem) {
91	$isFee = !empty($lineItem['is_fee']);
92	$productId = Arr::get($lineItem, 'post_id');
93
94	// Fee items (post_id = 0) use the first product's tax rates
95	if ($isFee) {
96	$isTaxable = Arr::get($lineItem, 'other_info.taxable', false);
97	$firstProductId = Arr::first(array_keys($this->taxMaps));
98	$rates = ($isTaxable && $firstProductId !== null)
99	? Arr::get($this->taxMaps, $firstProductId, [])
100	: [];
101	} else {
102	$rates = Arr::get($this->taxMaps, $productId, []);
103	}
104	$taxLines = [];
105	$signupFeeTaxLines = [];
106	$lineTaxTotal = 0;
107	$signupFeeTax = 0;
108	$recurringTax = 0;
109	$signupFee = 0;
110	$recurringAmount = 0;
111	$isSubscription = Arr::get($lineItem, 'other_info.payment_type') === 'subscription';
112
113	$taxableAmount = Arr::get($lineItem, 'subtotal', 0) - Arr::get($lineItem, 'discount_total', 0);
114
115
116	if ($isSubscription) {
117	$signupFee = Arr::get($lineItem, 'other_info.signup_fee', 0);
118
119	$recurringAmount = Arr::get($lineItem, 'subtotal', 0);
120	if (Arr::get($lineItem, 'recurring_discounts.amount', 0) > 0) {
121	$recurringAmount -= Arr::get($lineItem, 'recurring_discounts.amount', 0); // remove recurring_discount from recurring amount
122	}
123
124	$havePredefinedTrialDays = Arr::get($lineItem, 'other_info.trial_days', 0) > 0;
125	if ($havePredefinedTrialDays) {
126	$taxableAmount = 0;
127	}
128	}
129
130
131	if ($rates) {
132	foreach ($rates as $rate) {
133	$rateSignupFeeTax = 0;
134	$rateRecurringTax = 0;
135	// Access is_compound as object property
136	$isCompound = $rate->is_compound;
137
138	// For compound rates, calculate on subtotal + accumulated taxes
139	$currentTaxableAmount = $taxableAmount;
140	$currentRecurringAmount = $recurringAmount;
141	$currentSignupFee = $signupFee;
142
143	if ($isCompound) {
144
145	$currentTaxableAmount = $taxableAmount + $lineTaxTotal;
146	if ($recurringAmount) {
147	$currentRecurringAmount = $recurringAmount + $recurringTax;
148	}
149	if ($signupFee) {
150	$currentSignupFee = $signupFee + $signupFeeTax;
151	}
152	}
153
154	if ($this->inclusive) {
155	$taxAmount = ($currentTaxableAmount * (float) $rate->rate) / (100 + $rate->rate);
156	if ($recurringAmount) {
157	$rateRecurringTax = ($currentRecurringAmount * (float) $rate->rate) / (100 + $rate->rate);
158	$recurringTax += $rateRecurringTax;
159	}
160	if ($signupFee) {
161	$rateSignupFeeTax += ($currentSignupFee * (float) $rate->rate) / (100 + $rate->rate);
162	}
163	} else {
164
165
166	$taxAmount = ($currentTaxableAmount * (float) $rate->rate) / 100;
167	if ($recurringAmount) {
168	$rateRecurringTax = ($currentRecurringAmount * (float) $rate->rate) / 100;
169	$recurringTax += $rateRecurringTax;
170	}
171	if ($signupFee) {
172	$rateSignupFeeTax += ($currentSignupFee * (float) $rate->rate) / 100;
173	}
174	}
175
176	$taxLines[] = [
177	'rate_id' => $rate->id,
178	'label' => $rate->name,
179	'tax_amount' => ceil($taxAmount),
180	'recurring_tax' => ceil($rateRecurringTax),
181	'rate' => $rate->rate,
182	'rate_percent' => $rate->rate,
183	'for_shipping' => $rate->for_shipping,
184	'country' => $rate->country,
185	'is_compound' => $isCompound,
186	'taxable_amount' => ceil($currentTaxableAmount),
187	];
188
189	if ($rateSignupFeeTax) {
190	$signupFeeTaxLines[] = [
191	'rate_id' => $rate->id,
192	'label' => $rate->name,
193	'tax_amount' => ceil($rateSignupFeeTax),
194	'rate' => $rate->rate,
195	'rate_percent' => $rate->rate,
196	'for_shipping' => $rate->for_shipping,
197	'country' => $rate->country,
198	'is_compound' => $isCompound,
199	'taxable_amount' => ceil($currentSignupFee),
200	];
201
202	$signupFeeTax += $rateSignupFeeTax;
203	}
204
205
206	$lineTaxTotal += $taxAmount;
207	}
208	}
209
210	if (empty($lineItem['line_meta'])) {
211	$lineItem['line_meta'] = [];
212	}
213
214	$lineItem['line_meta']['tax_config'] = [
215	'inclusive' => $this->inclusive,
216	'rates' => $taxLines,
217	];
218
219	if ($isSubscription) {
220	Arr::set($lineItem, 'other_info.recurring_tax', ceil($recurringTax));
221	if ($signupFeeTax) {
222	Arr::set($lineItem, 'other_info.signup_fee_tax', ceil($signupFeeTax));
223	$lineItem['signup_fee_tax_config'] = [
224	'inclusive' => $this->inclusive,
225	'rates' => $signupFeeTaxLines,
226	];
227	}
228
229	} else {
230	unset($lineItem['other_info']['signup_fee_tax']);
231	unset($lineItem['signup_fee_tax_lines']);
232	}
233
234	$lineItem['tax_amount'] = ceil($lineTaxTotal);
235
236	$formattedLineItems[] = $lineItem;
237	}
238
239	$this->formattedLineItems = $formattedLineItems;
240	}
241
242	public function getTaxedLines()
243	{
244	return $this->formattedLineItems;
245	}
246
247	public function getTaxLinesByRates($lineItems = [])
248	{
249	if (!$lineItems) {
250	$lineItems = $this->formattedLineItems;
251	}
252
253	$taxLines = [];
254	foreach ($lineItems as $lineItem) {
255	$lineMeta = Arr::get($lineItem, 'line_meta', []);
256	$taxConfig = Arr::get($lineMeta, 'tax_config', []);
257	$rates = Arr::get($taxConfig, 'rates', []);
258	if ($rates) {
259	foreach ($rates as $rate) {
260	$rateId = Arr::get($rate, 'rate_id');
261	if (!isset($taxLines[$rateId])) {
262	$taxLines[$rateId] = [
263	'rate_id' => $rateId,
264	'label' => Arr::get($rate, 'label'),
265	'tax_amount' => 0,
266	];
267	}
268	$taxLines[$rateId]['tax_amount'] += Arr::get($rate, 'tax_amount', 0);
269	}
270	}
271	}
272
273	return array_values($taxLines);
274	}
275
276	public function getTotalTax()
277	{
278	$taxTotal = 0;
279	foreach ($this->formattedLineItems as $lineItem) {
280	$mainTaxAmount = Arr::get($lineItem, 'tax_amount', 0);
281	$taxTotal += $mainTaxAmount;
282	$isSubscription = Arr::get($lineItem, 'other_info.payment_type') === 'subscription';
283	if ($isSubscription) {
284	$signupFeeTax = Arr::get($lineItem, 'other_info.signup_fee_tax', 0);
285	if ($signupFeeTax) {
286	$taxTotal += $signupFeeTax;
287	}
288	}
289	}
290
291	return ceil($taxTotal);
292	}
293
294	public function getRecurringTax()
295	{
296	$recurringTaxTotal = 0;
297	foreach ($this->formattedLineItems as $lineItem) {
298	$recurringTax = Arr::get($lineItem, 'other_info.recurring_tax', 0);
299	$recurringTaxTotal += $recurringTax;
300	}
301
302	return ceil($recurringTaxTotal);
303	}
304
305	public function getTaxCountry()
306	{
307	return $this->country;
308	}
309
310	public function getShippingTax()
311	{
312	$shippingTaxTotal = 0;
313	foreach($this->formattedLineItems as $item) {
314	$taxRates = Arr::get($item, 'line_meta.tax_config.rates', []);
315	$totalShippingCharge = Arr::get($item, 'shipping_charge', 0) + Arr::get($item, 'itemwise_shipping_charge', 0);
316
317	if (!$taxRates \|\| !$totalShippingCharge) {
318	continue;
319	}
320
321	// Track accumulated shipping tax for compound calculation
322	$accumulatedShippingTax = 0;
323
324	// Calculate shipping tax for each rate
325	foreach ($taxRates as $taxMeta) {
326	$rate = Arr::get($taxMeta, 'rate', 0);
327	$forShipping = Arr::get($taxMeta, 'for_shipping', null);
328	$isCompound = Arr::get($taxMeta, 'is_compound', false);
329
330	$effectiveRate = $forShipping !== null ? (float) $forShipping : (float) $rate;
331
332	// For compound rates, add accumulated tax to the base
333	$shippingBase = $totalShippingCharge;
334	if ($isCompound) {
335	$shippingBase = $totalShippingCharge + $accumulatedShippingTax;
336	}
337
338	if ($this->inclusive) {
339	$shippingTax = ($shippingBase * $effectiveRate) / (100 + $effectiveRate);
340	} else {
341	$shippingTax = ($shippingBase * $effectiveRate) / 100;
342	}
343
344	$accumulatedShippingTax += ceil($shippingTax);
345	$shippingTaxTotal += ceil($shippingTax);
346	}
347	}
348
349	return ceil($shippingTaxTotal);
350	}
351
352	protected function getRatesByProductId($productId)
353	{
354	$taxClasses = $this->getTaxClassByProductId($productId);
355
356	if (!$taxClasses) {
357	return [];
358	}
359
360	// check EU country
361	$euCountryCodes = LocalizationManager::getInstance()->taxContinents('EU');
362	$euCountryCodes = Arr::get($euCountryCodes, 'countries');
363	$isEuCountry = in_array($this->country, $euCountryCodes);
364
365	$allValidRates = [];
366
367	// Loop through all tax classes and get rates for each
368	foreach ($taxClasses as $taxClass) {
369	$taxClassSlug = $taxClass->slug;
370
371	if ($isEuCountry) {
372	$rates = $this->getEuTaxRates($taxClass->id, $taxClassSlug);
373	} else {
374	$rates = TaxRate::query()->where('class_id', $taxClass->id)
375	->orderBy('priority', 'asc')
376	->where('country', $this->country)
377	->get();
378	}
379
380	if ($rates->isEmpty()) {
381	continue;
382	}
383
384	// Validate rates for this tax class
385	foreach ($rates as $rate) {
386
387	if ($rate->state && $rate->state !== $this->state) {
388	continue;
389	}
390
391
392	if ($rate->city && $rate->city !== $this->city) {
393	continue;
394	}
395
396	if ($rate->postcode) {
397	$hasRange = strpos($rate->postcode, '...') !== false;
398	$postcodes = array_map('trim', explode(',', $rate->postcode));
399
400	if ($hasRange) {
401	$rangedPostcodes = [];
402	foreach ($postcodes as $postcode) {
403	if (strpos($postcode, '...') !== false) {
404	list($start, $end) = explode('...', $postcode);
405	if($end > $start) {
406	$rangedPostcodes = array_merge($rangedPostcodes, range($start, $end));
407	}
408	} else {
409	$rangedPostcodes[] = $postcode;
410	}
411	}
412
413	$postcodes = $rangedPostcodes;
414	}
415
416	if (!in_array($this->postCode, $postcodes)) {
417	continue;
418	}
419	}
420
421	$allValidRates[] = $rate;
422	}
423	}
424
425	return $allValidRates;
426	}
427
428	protected function getEuTaxRates($taxClassId, $taxClassSlug)
429	{
430	$euVatSettings = Arr::get($this->taxSettings, 'eu_vat_settings', []);
431	$vatCollectionMethod = Arr::get($euVatSettings, 'method', '');
432	$taxManager = TaxManager::getInstance();
433
434	if ($vatCollectionMethod === 'oss' \|\| $vatCollectionMethod === 'home') {
435	if ($vatCollectionMethod === 'home') {
436	$this->country = Arr::get($euVatSettings, 'home_country', '');
437	}
438
439	$rates = TaxRate::query()->where('class_id', $taxClassId)
440	->orderBy('priority', 'asc')
441	->where('country', $this->country)
442	->get();
443
444	if ($rates->isEmpty()) {
445	$rates = $taxManager->getEuTaxRatesFromPhp($this->country, $taxClassSlug);
446	return Collection::make($rates)->map(function ($rate) {
447	$rate['country'] = $this->country;
448	return new TaxRate($rate);
449	});
450	}
451	return $rates;
452	} else if ($vatCollectionMethod === 'specific') {
453	return TaxRate::query()->where('class_id', $taxClassId)
454	->orderBy('priority', 'asc')
455	->where('country', $this->country)
456	->get();
457	} else {
458	return Collection::make([]);
459	}
460	}
461
462	protected function getTaxClassByProductId($productId)
463	{
464	$product = Arr::get($this->products, $productId);
465	if (!$product) {
466	return [];
467	}
468
469	$taxClasId = Arr::get($product->detail->other_info, 'tax_class', '');
470
471	if ($taxClasId) {
472	$class = TaxClass::query()->find($taxClasId);
473	if ($class) {
474	return [$class];
475	}
476	}
477
478	// let's get the tax class from the product category
479	return $this->getTaxClassByTermIds($this->getTermsByProductId($productId));
480	}
481
482	protected function getTaxClassByTermIds($termIds)
483	{
484	if (!$termIds) {
485	return [];
486	}
487
488	$taxClasses = null;
489
490	$formattedTaxClasses = [];
491
492	if ($taxClasses === null) {
493	$taxClasses = TaxClass::query()->whereNotNull('meta')->get();
494
495	foreach ($taxClasses as $taxClass) {
496	$categories = Arr::get($taxClass->meta, 'categories', []);
497	if (!$categories \|\| !array_intersect($termIds, $categories)) {
498	continue;
499	}
500	$priority = Arr::get($taxClass->meta, 'priority', 0);
501	$formattedTaxClasses[$priority] = $taxClass;
502	}
503	}
504
505	if (!$formattedTaxClasses) {
506	return [];
507	}
508
509	// return all tax classes sorted by priority (highest first)
510	krsort($formattedTaxClasses);
511	return array_values($formattedTaxClasses);
512	}
513
514	protected function getTermsByProductId($productId)
515	{
516	static $formattedTerms = null;
517
518	if ($formattedTerms === null) {
519	$terms = App::make('db')->table('term_relationships')
520	->whereIn('object_id', $this->productIds)
521	->get();
522
523	$formattedTerms = [];
524
525	foreach ($terms as $term) {
526	if (!isset($formattedTerms[$term->object_id])) {
527	$formattedTerms[$term->object_id] = [];
528	}
529	$formattedTerms[$term->object_id][] = $term->term_taxonomy_id;
530	}
531	}
532
533	return Arr::get($formattedTerms, $productId, []);
534	}
535
536	}
537