[IMP] l10n_ke: withholding taxes, default POS and inventory accounts

Some updates to Kenya localization:
- Withholing taxes support
- Inventory Interim accounts are set by default when automatic valuation of stocks is used
- Default temporary account for POS

closes odoo/odoo#106527

Task: 3067646
X-original-commit: 8406484e6c463c5a4bc31f7febe5289fd26a9966
Signed-off-by: Florian Gilbert (flg) <flg@odoo.com>

addons/l10n_ke/data/account.account.template.csv

@@ -9,13 +9,17 @@
 "ke0080","Financial assets","0080","asset_non_current","l10n_ke.l10nke_chart_template","","False"
 "ke0090","Biological assets","0090","asset_non_current","l10n_ke.l10nke_chart_template","","False"
 "ke1001","Stock","1001","asset_current","l10n_ke.l10nke_chart_template","","True"
+"ke100110","Stock Interim (Received)","100110","asset_current","l10n_ke.l10nke_chart_template","","True"
+"ke100120","Stock Interim (Delivered)","100120","asset_current","l10n_ke.l10nke_chart_template","","True"
 "ke1002","Work in Progress","1002","asset_current","l10n_ke.l10nke_chart_template","","False"
 "ke1003","Finished Goods","1003","asset_current","l10n_ke.l10nke_chart_template","","False"
 "ke1100","Debtors Control Account","1100","asset_receivable","l10n_ke.l10nke_chart_template","","True"
+"ke110010","Debtors Control Account (POS)","110010","asset_receivable","l10n_ke.l10nke_chart_template","","True"
 "ke1101","Sundry Debtors","1101","asset_receivable","l10n_ke.l10nke_chart_template","","True"
 "ke1102","Other Debtors","1102","asset_current","l10n_ke.l10nke_chart_template","","False"
 "ke1103","Prepayments","1103","asset_prepayments","l10n_ke.l10nke_chart_template","","False"
 "ke1110","Purchase Tax Control Account","1110","asset_current","l10n_ke.l10nke_chart_template","","False"
+"ke1120","Withholding Tax Advance on Sales","1120","asset_current","l10n_ke.l10nke_chart_template","","True"
 "ke2100","Creditors Control Account","2100","liability_payable","l10n_ke.l10nke_chart_template","","True"
 "ke2101","Sundry Creditors","2101","liability_current","l10n_ke.l10nke_chart_template","","False"
 "ke2102","Other Creditors","2102","liability_current","l10n_ke.l10nke_chart_template","","False"
@@ -25,13 +29,14 @@
 "ke2200","Sales Tax Control Account","2200","liability_current","l10n_ke.l10nke_chart_template","","False"
 "ke2201","HMRC - VAT Account","2201","liability_payable","l10n_ke.l10nke_chart_template","","True"
 "ke2202","Manual Adjustments & VAT","2202","liability_current","l10n_ke.l10nke_chart_template","","False"
+"ke2203","Withholding Tax Payable","2203","liability_current","l10n_ke.l10nke_chart_template","","True"
 "ke2210","P.A.Y.E. & NI","2210","liability_payable","l10n_ke.l10nke_chart_template","","True"
 "ke2220","Net Wages","2220","liability_payable","l10n_ke.l10nke_chart_template","","True"
 "ke2230","Pension Fund","2230","liability_payable","l10n_ke.l10nke_chart_template","","True"
 "ke2240","Corporation Tax","2240","liability_payable","l10n_ke.l10nke_chart_template","","True"
 "ke2300","Loans","2300","liability_non_current","l10n_ke.l10nke_chart_template","","False"
 "ke2310","Hire Purchase","2310","liability_non_current","l10n_ke.l10nke_chart_template","","False"
-"ke2320","Mortgages","2330","liability_non_current","l10n_ke.l10nke_chart_template","","False"
+"ke2320","Mortgages","2320","liability_non_current","l10n_ke.l10nke_chart_template","","False"
 "ke3000","Called up share capital","3000","equity","l10n_ke.l10nke_chart_template","","False"
 "ke3010","Share premium account","3010","equity","l10n_ke.l10nke_chart_template","","False"
 "ke3020","Revaluation reserve","3020","equity","l10n_ke.l10nke_chart_template","","False"

addons/l10n_ke/data/account_tax_group_data.xml

@@ -15,5 +15,10 @@
             <field name="name">TVA 0%</field>
             <field name="country_id" ref="base.ke"/>
         </record>
+
+        <record id="tax_group_withholding" model="account.tax.group">
+            <field name="name">Withholding Tax</field>
+            <field name="country_id" ref="base.ke"/>
+        </record>
     </data>
 </odoo>

addons/l10n_ke/data/account_tax_template_data.xml

@@ -80,6 +80,190 @@
                 (0,0, {'repartition_type': 'tax'}),
             ]"/>
     </record>
+    <record id="SWT3" model="account.tax.template">
+        <field name="name">3% WHT</field>
+        <field name="description">3%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-3</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT5" model="account.tax.template">
+        <field name="name">5% WHT</field>
+        <field name="description">5%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-5</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT10" model="account.tax.template">
+        <field name="name">10% WHT</field>
+        <field name="description">10%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-10</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT12" model="account.tax.template">
+        <field name="name">12% WHT</field>
+        <field name="description">12%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-12</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT15" model="account.tax.template">
+        <field name="name">15% WHT</field>
+        <field name="description">15%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-15</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT20" model="account.tax.template">
+        <field name="name">20% WHT</field>
+        <field name="description">20%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-20</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT25" model="account.tax.template">
+        <field name="name">25% WHT</field>
+        <field name="description">25%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-25</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
+    <record id="SWT30" model="account.tax.template">
+        <field name="name">30% WHT</field>
+        <field name="description">30%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">sale</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-30</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke1120'),
+            }),
+        ]"/>
+    </record>
     <record id="PT16" model="account.tax.template">
         <field name="description">Purchases VAT (16%)</field>
         <field name="chart_template_id" ref="l10nke_chart_template"/>
@@ -160,4 +344,188 @@
                 (0,0, {'repartition_type': 'tax'}),
             ]"/>
     </record>
+    <record id="PWT3" model="account.tax.template">
+        <field name="name">3% WHT</field>
+        <field name="description">3%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-3</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT5" model="account.tax.template">
+        <field name="name">5% WHT</field>
+        <field name="description">5%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-5</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT10" model="account.tax.template">
+        <field name="name">10% WHT</field>
+        <field name="description">10%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-10</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT12" model="account.tax.template">
+        <field name="name">12% WHT</field>
+        <field name="description">12%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-12</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT15" model="account.tax.template">
+        <field name="name">15% WHT</field>
+        <field name="description">15%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-15</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT20" model="account.tax.template">
+        <field name="name">20% WHT</field>
+        <field name="description">20%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-20</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT25" model="account.tax.template">
+        <field name="name">25% WHT</field>
+        <field name="description">25%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-25</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
+    <record id="PWT30" model="account.tax.template">
+        <field name="name">30% WHT</field>
+        <field name="description">30%</field>
+        <field name="chart_template_id" ref="l10nke_chart_template"/>
+        <field name="type_tax_use">purchase</field>
+        <field name="amount_type">percent</field>
+        <field name="amount">-30</field>
+        <field name="tax_group_id" ref="tax_group_withholding"/>
+        <field name="invoice_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+        <field name="refund_repartition_line_ids" eval="[(5, 0, 0),
+            (0,0, {'repartition_type': 'base'}),
+            (0,0, {
+                'repartition_type': 'tax',
+                'account_id': ref('ke2203'),
+            }),
+        ]"/>
+    </record>
 </odoo>

addons/l10n_ke/data/l10n_ke_chart_data.xml

@@ -14,6 +14,10 @@
             <field name="default_cash_difference_expense_account_id" ref="ke5146"/>
             <field name="account_journal_early_pay_discount_loss_account_id" ref="ke5147"/>
             <field name="account_journal_early_pay_discount_gain_account_id" ref="ke400710"/>
+            <field name="default_pos_receivable_account_id" ref="ke110010"/>
+            <field name="property_stock_valuation_account_id" ref="ke1001"/>
+            <field name="property_stock_account_output_categ_id" ref="ke100120"/>
+            <field name="property_stock_account_input_categ_id" ref="ke100110"/>
             <field name="use_anglo_saxon" eval="True"/>
         </record>
 </odoo>