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

TaxCalculator.php in FluentCart A New Era of eCommerce – Faster, Lighter, and Simpler 1.3.28, 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	// Map territory country codes (GP→FR+state=GP) before rate lookup.
49	$resolved = TaxManager::getInstance()->resolveTaxCountryAndState(
50	(string) $this->country,
51	$this->state
52	);
53	$this->country = $resolved['country'];
54	$this->state = $resolved['state'];
55
56	$taxSettings = (new TaxModule())->getSettings();
57
58	$this->taxSettings = $taxSettings;
59
60	if (Arr::get($taxSettings, 'enable_tax') !== 'yes') {
61	return;
62	}
63
64	$this->inclusive = Arr::get($taxSettings, 'tax_inclusion') === 'included';
65
66	if ($lineItems) {
67	$this->lineItems = $lineItems;
68	$this->productIds = array_values(array_unique(array_filter(array_column($lineItems, 'post_id'))));
69
70	if ($this->productIds) {
71	$this->products = \FluentCart\App\Models\Product::query()->whereIn('id', $this->productIds)
72	->with(['detail'])
73	->get()
74	->keyBy('ID');
75	}
76	$this->setupMaps();
77	}
78
79	}
80
81	public function getTaxBahaviorValue()
82	{
83	if ($this->inclusive) {
84	return 2;
85	}
86
87	return 1;
88	}
89
90	public function setupMaps()
91	{
92	foreach ($this->productIds as $productId) {
93	// we have to check if the product has specific tax rate assigned!
94	$this->taxMaps[$productId] = $this->getRatesByProductId($productId);
95	}
96
97	$formattedLineItems = [];
98	foreach ($this->lineItems as $lineItem) {
99	$isFee = !empty($lineItem['is_fee']);
100	$productId = Arr::get($lineItem, 'post_id');
101
102	// Fee items (post_id = 0) use the first product's tax rates
103	if ($isFee) {
104	$isTaxable = Arr::get($lineItem, 'other_info.taxable', false);
105	$firstProductId = Arr::first(array_keys($this->taxMaps));
106	$rates = ($isTaxable && $firstProductId !== null)
107	? Arr::get($this->taxMaps, $firstProductId, [])
108	: [];
109	} else {
110	$rates = Arr::get($this->taxMaps, $productId, []);
111	}
112	$taxLines = [];
113	$signupFeeTaxLines = [];
114	$lineTaxTotal = 0;
115	$signupFeeTax = 0;
116	$recurringTax = 0;
117	$signupFee = 0;
118	$recurringAmount = 0;
119	$isSubscription = Arr::get($lineItem, 'other_info.payment_type') === 'subscription';
120
121	$taxableAmount = Arr::get($lineItem, 'subtotal', 0) - Arr::get($lineItem, 'discount_total', 0);
122
123
124	if ($isSubscription) {
125	$signupFee = Arr::get($lineItem, 'other_info.signup_fee', 0);
126
127	$recurringAmount = Arr::get($lineItem, 'subtotal', 0);
128	if (Arr::get($lineItem, 'recurring_discounts.amount', 0) > 0) {
129	$recurringAmount -= Arr::get($lineItem, 'recurring_discounts.amount', 0); // remove recurring_discount from recurring amount
130	}
131
132	$havePredefinedTrialDays = Arr::get($lineItem, 'other_info.trial_days', 0) > 0;
133	if ($havePredefinedTrialDays) {
134	$taxableAmount = 0;
135	}
136	}
137
138
139	if ($rates) {
140	foreach ($rates as $rate) {
141	$rateSignupFeeTax = 0;
142	$rateRecurringTax = 0;
143	// Access is_compound as object property
144	$isCompound = $rate->is_compound;
145
146	// For compound rates, calculate on subtotal + accumulated taxes
147	$currentTaxableAmount = $taxableAmount;
148	$currentRecurringAmount = $recurringAmount;
149	$currentSignupFee = $signupFee;
150
151	if ($isCompound) {
152
153	$currentTaxableAmount = $taxableAmount + $lineTaxTotal;
154	if ($recurringAmount) {
155	$currentRecurringAmount = $recurringAmount + $recurringTax;
156	}
157	if ($signupFee) {
158	$currentSignupFee = $signupFee + $signupFeeTax;
159	}
160	}
161
162	if ($this->inclusive) {
163	$taxAmount = ($currentTaxableAmount * (float) $rate->rate) / (100 + $rate->rate);
164	if ($recurringAmount) {
165	$rateRecurringTax = ($currentRecurringAmount * (float) $rate->rate) / (100 + $rate->rate);
166	$recurringTax += $rateRecurringTax;
167	}
168	if ($signupFee) {
169	$rateSignupFeeTax += ($currentSignupFee * (float) $rate->rate) / (100 + $rate->rate);
170	}
171	} else {
172
173
174	$taxAmount = ($currentTaxableAmount * (float) $rate->rate) / 100;
175	if ($recurringAmount) {
176	$rateRecurringTax = ($currentRecurringAmount * (float) $rate->rate) / 100;
177	$recurringTax += $rateRecurringTax;
178	}
179	if ($signupFee) {
180	$rateSignupFeeTax += ($currentSignupFee * (float) $rate->rate) / 100;
181	}
182	}
183
184	$taxLines[] = [
185	'rate_id' => $rate->id,
186	'label' => $rate->name,
187	'tax_amount' => ceil($taxAmount),
188	'recurring_tax' => ceil($rateRecurringTax),
189	'rate' => $rate->rate,
190	'rate_percent' => $rate->rate,
191	'for_shipping' => $rate->for_shipping,
192	'country' => $rate->country,
193	'is_compound' => $isCompound,
194	'taxable_amount' => ceil($currentTaxableAmount),
195	];
196
197	if ($rateSignupFeeTax) {
198	$signupFeeTaxLines[] = [
199	'rate_id' => $rate->id,
200	'label' => $rate->name,
201	'tax_amount' => ceil($rateSignupFeeTax),
202	'rate' => $rate->rate,
203	'rate_percent' => $rate->rate,
204	'for_shipping' => $rate->for_shipping,
205	'country' => $rate->country,
206	'is_compound' => $isCompound,
207	'taxable_amount' => ceil($currentSignupFee),
208	];
209
210	$signupFeeTax += $rateSignupFeeTax;
211	}
212
213
214	$lineTaxTotal += $taxAmount;
215	}
216	}
217
218	if (empty($lineItem['line_meta'])) {
219	$lineItem['line_meta'] = [];
220	}
221
222	$lineItem['line_meta']['tax_config'] = [
223	'inclusive' => $this->inclusive,
224	'rates' => $taxLines,
225	];
226
227	if ($isSubscription) {
228	Arr::set($lineItem, 'other_info.recurring_tax', ceil($recurringTax));
229	if ($signupFeeTax) {
230	Arr::set($lineItem, 'other_info.signup_fee_tax', ceil($signupFeeTax));
231	$lineItem['signup_fee_tax_config'] = [
232	'inclusive' => $this->inclusive,
233	'rates' => $signupFeeTaxLines,
234	];
235	}
236
237	} else {
238	unset($lineItem['other_info']['signup_fee_tax']);
239	unset($lineItem['signup_fee_tax_lines']);
240	}
241
242	$lineItem['tax_amount'] = ceil($lineTaxTotal);
243
244	$formattedLineItems[] = $lineItem;
245	}
246
247	$this->formattedLineItems = $formattedLineItems;
248	}
249
250	public function getTaxedLines()
251	{
252	return $this->formattedLineItems;
253	}
254
255	public function getTaxLinesByRates($lineItems = [])
256	{
257	if (!$lineItems) {
258	$lineItems = $this->formattedLineItems;
259	}
260
261	$taxLines = [];
262	foreach ($lineItems as $lineItem) {
263	$lineMeta = Arr::get($lineItem, 'line_meta', []);
264	$taxConfig = Arr::get($lineMeta, 'tax_config', []);
265	$rates = Arr::get($taxConfig, 'rates', []);
266	if ($rates) {
267	foreach ($rates as $rate) {
268	$rateId = Arr::get($rate, 'rate_id');
269	if (!isset($taxLines[$rateId])) {
270	$taxLines[$rateId] = [
271	'rate_id' => $rateId,
272	'label' => Arr::get($rate, 'label'),
273	'tax_amount' => 0,
274	];
275	}
276	$taxLines[$rateId]['tax_amount'] += Arr::get($rate, 'tax_amount', 0);
277	}
278	}
279	}
280
281	return array_values($taxLines);
282	}
283
284	public function getTotalTax()
285	{
286	$taxTotal = 0;
287	foreach ($this->formattedLineItems as $lineItem) {
288	$mainTaxAmount = Arr::get($lineItem, 'tax_amount', 0);
289	$taxTotal += $mainTaxAmount;
290	$isSubscription = Arr::get($lineItem, 'other_info.payment_type') === 'subscription';
291	if ($isSubscription) {
292	$signupFeeTax = Arr::get($lineItem, 'other_info.signup_fee_tax', 0);
293	if ($signupFeeTax) {
294	$taxTotal += $signupFeeTax;
295	}
296	}
297	}
298
299	return ceil($taxTotal);
300	}
301
302	public function getRecurringTax()
303	{
304	$recurringTaxTotal = 0;
305	foreach ($this->formattedLineItems as $lineItem) {
306	$recurringTax = Arr::get($lineItem, 'other_info.recurring_tax', 0);
307	$recurringTaxTotal += $recurringTax;
308	}
309
310	return ceil($recurringTaxTotal);
311	}
312
313	public function getTaxCountry()
314	{
315	return $this->country;
316	}
317
318	public function getShippingTax()
319	{
320	$shippingTaxTotal = 0;
321	foreach($this->formattedLineItems as $item) {
322	$taxRates = Arr::get($item, 'line_meta.tax_config.rates', []);
323	$totalShippingCharge = Arr::get($item, 'shipping_charge', 0) + Arr::get($item, 'itemwise_shipping_charge', 0);
324
325	if (!$taxRates \|\| !$totalShippingCharge) {
326	continue;
327	}
328
329	// Track accumulated shipping tax for compound calculation
330	$accumulatedShippingTax = 0;
331
332	// Calculate shipping tax for each rate
333	foreach ($taxRates as $taxMeta) {
334	$rate = Arr::get($taxMeta, 'rate', 0);
335	$forShipping = Arr::get($taxMeta, 'for_shipping', null);
336	$isCompound = Arr::get($taxMeta, 'is_compound', false);
337
338	$effectiveRate = $forShipping !== null ? (float) $forShipping : (float) $rate;
339
340	// For compound rates, add accumulated tax to the base
341	$shippingBase = $totalShippingCharge;
342	if ($isCompound) {
343	$shippingBase = $totalShippingCharge + $accumulatedShippingTax;
344	}
345
346	if ($this->inclusive) {
347	$shippingTax = ($shippingBase * $effectiveRate) / (100 + $effectiveRate);
348	} else {
349	$shippingTax = ($shippingBase * $effectiveRate) / 100;
350	}
351
352	$accumulatedShippingTax += ceil($shippingTax);
353	$shippingTaxTotal += ceil($shippingTax);
354	}
355	}
356
357	return ceil($shippingTaxTotal);
358	}
359
360	protected function getRatesByProductId($productId)
361	{
362	$taxClasses = $this->getTaxClassByProductId($productId);
363
364	if (!$taxClasses) {
365	return [];
366	}
367
368	// check EU country
369	$euCountryCodes = LocalizationManager::getInstance()->taxContinents('EU');
370	$euCountryCodes = Arr::get($euCountryCodes, 'countries');
371	$isEuCountry = in_array($this->country, $euCountryCodes);
372
373	$allValidRates = [];
374
375	// Loop through all tax classes and get rates for each
376	foreach ($taxClasses as $taxClass) {
377	$taxClassSlug = $taxClass->slug;
378
379	if ($isEuCountry) {
380	$rates = $this->getEuTaxRates($taxClass->id, $taxClassSlug);
381	} else {
382	$rates = TaxRate::query()->where('class_id', $taxClass->id)
383	->orderBy('priority', 'asc')
384	->where('country', $this->country)
385	->get();
386	}
387
388	if ($rates->isEmpty()) {
389	continue;
390	}
391
392	// Validate rates for this tax class
393	$matchedRates = [];
394	foreach ($rates as $rate) {
395
396	if ($rate->state && $rate->state !== $this->state) {
397	continue;
398	}
399
400
401	if ($rate->city && $rate->city !== $this->city) {
402	continue;
403	}
404
405	if ($rate->postcode) {
406	$hasRange = strpos($rate->postcode, '...') !== false;
407	$postcodes = array_map('trim', explode(',', $rate->postcode));
408
409	if ($hasRange) {
410	$rangedPostcodes = [];
411	foreach ($postcodes as $postcode) {
412	if (strpos($postcode, '...') !== false) {
413	list($start, $end) = explode('...', $postcode);
414	if($end > $start) {
415	$rangedPostcodes = array_merge($rangedPostcodes, range($start, $end));
416	}
417	} else {
418	$rangedPostcodes[] = $postcode;
419	}
420	}
421
422	$postcodes = $rangedPostcodes;
423	}
424
425	if (!in_array($this->postCode, $postcodes)) {
426	continue;
427	}
428	}
429
430	$matchedRates[] = $rate;
431	}
432
433	if (!$matchedRates) {
434	continue;
435	}
436
437	// State-specific rates override country-level ones (e.g. GP 8.5% over FR 20%).
438	if ($this->state) {
439	$stateSpecific = array_values(array_filter($matchedRates, function ($r) {
440	return !empty($r->state);
441	}));
442	if ($stateSpecific) {
443	$matchedRates = $stateSpecific;
444	}
445	}
446
447	foreach ($matchedRates as $matchedRate) {
448	$allValidRates[] = $matchedRate;
449	}
450	}
451
452	return $allValidRates;
453	}
454
455	protected function getEuTaxRates($taxClassId, $taxClassSlug)
456	{
457	$euVatSettings = Arr::get($this->taxSettings, 'eu_vat_settings', []);
458	$vatCollectionMethod = Arr::get($euVatSettings, 'method', '');
459	$taxManager = TaxManager::getInstance();
460
461	if ($vatCollectionMethod === 'oss' \|\| $vatCollectionMethod === 'home') {
462	if ($vatCollectionMethod === 'home') {
463	$this->country = Arr::get($euVatSettings, 'home_country', '');
464	}
465
466	$rates = TaxRate::query()->where('class_id', $taxClassId)
467	->orderBy('priority', 'asc')
468	->where('country', $this->country)
469	->get();
470
471	if ($rates->isEmpty()) {
472	$rates = $taxManager->getEuTaxRatesFromPhp($this->country, $taxClassSlug);
473	return Collection::make($rates)->map(function ($rate) {
474	$rate['country'] = $this->country;
475	return new TaxRate($rate);
476	});
477	}
478	return $rates;
479	} else if ($vatCollectionMethod === 'specific') {
480	return TaxRate::query()->where('class_id', $taxClassId)
481	->orderBy('priority', 'asc')
482	->where('country', $this->country)
483	->get();
484	} else {
485	return Collection::make([]);
486	}
487	}
488
489	protected function getTaxClassByProductId($productId)
490	{
491	$product = Arr::get($this->products, $productId);
492	if (!$product) {
493	return [];
494	}
495
496	$taxClasId = Arr::get($product->detail->other_info, 'tax_class', '');
497
498	if ($taxClasId) {
499	$class = TaxClass::query()->find($taxClasId);
500	if ($class) {
501	return [$class];
502	}
503	}
504
505	// let's get the tax class from the product category
506	return $this->getTaxClassByTermIds($this->getTermsByProductId($productId));
507	}
508
509	protected function getTaxClassByTermIds($termIds)
510	{
511	if (!$termIds) {
512	return [];
513	}
514
515	$taxClasses = null;
516
517	$formattedTaxClasses = [];
518
519	if ($taxClasses === null) {
520	$taxClasses = TaxClass::query()->whereNotNull('meta')->get();
521
522	foreach ($taxClasses as $taxClass) {
523	$categories = Arr::get($taxClass->meta, 'categories', []);
524	if (!$categories \|\| !array_intersect($termIds, $categories)) {
525	continue;
526	}
527	$priority = Arr::get($taxClass->meta, 'priority', 0);
528	$formattedTaxClasses[$priority] = $taxClass;
529	}
530	}
531
532	if (!$formattedTaxClasses) {
533	return [];
534	}
535
536	// return all tax classes sorted by priority (highest first)
537	krsort($formattedTaxClasses);
538	return array_values($formattedTaxClasses);
539	}
540
541	protected function getTermsByProductId($productId)
542	{
543	static $formattedTerms = null;
544
545	if ($formattedTerms === null) {
546	$terms = App::make('db')->table('term_relationships')
547	->whereIn('object_id', $this->productIds)
548	->get();
549
550	$formattedTerms = [];
551
552	foreach ($terms as $term) {
553	if (!isset($formattedTerms[$term->object_id])) {
554	$formattedTerms[$term->object_id] = [];
555	}
556	$formattedTerms[$term->object_id][] = $term->term_taxonomy_id;
557	}
558	}
559
560	return Arr::get($formattedTerms, $productId, []);
561	}
562
563	}
564