[IMP] account: improve usability of Cash Basis Taxes

- Replace 'Use Cash Basis' checkbox by 'Tax Due' having two radio buttons,
    - Based on Invoice (default)
    - Based on Payment
- "Tax received account" display only when we select "Based on Payment"
- Changed the field name 'use_cash_basis' into 'tax_exigibility'.

Was PR #17326

addons/account/models/account.py

@@ -662,17 +662,20 @@ class AccountTax(models.Model):
     analytic = fields.Boolean(string="Include in Analytic Cost", help="If set, the amount computed by this tax will be assigned to the same analytic account as the invoice line (if any)")
     tag_ids = fields.Many2many('account.account.tag', 'account_tax_account_tag', string='Tags', help="Optional tags you may want to assign for custom reporting")
     tax_group_id = fields.Many2one('account.tax.group', string="Tax Group", default=_default_tax_group, required=True)
-    # Technical field to make the 'use_cash_basis' field invisible if the same named field is set to false in 'res.company' model
-    hide_use_cash_basis = fields.Boolean(string='Hide Use Cash Basis Option', related='company_id.use_cash_basis')
-    use_cash_basis = fields.Boolean(
-        'Use Cash Basis',
-        help="Select this if the tax should use cash basis,"
-        "which will create an entry for this tax on a given account during reconciliation")
+    # Technical field to make the 'tax_exigibility' field invisible if the same named field is set to false in 'res.company' model
+    hide_tax_exigibility = fields.Boolean(string='Hide Use Cash Basis Option', related='company_id.tax_exigibility')
+    tax_exigibility = fields.Selection(
+        [('on_invoice', 'Based on Invoice'),
+         ('on_payment', 'Based on Payment'),
+        ], string='Tax Due', default='on_invoice',
+        oldname='use_cash_basis',
+        help="Based on Invoice: the tax is due as soon as the invoice is validated.\n"
+        "Based on Payment: the tax is due as soon as the payment of the invoice is received.")
     cash_basis_account = fields.Many2one(
         'account.account',
         string='Tax Received Account',
         domain=[('deprecated', '=', False)],
-        help='Account use when creating entry for tax cash basis')
+        help='Account used as counterpart for the journal entry, for taxes exigible based on payments.')
 
     _sql_constraints = [
         ('name_company_uniq', 'unique(name, company_id, type_tax_use)', 'Tax names must be unique !'),

addons/account/models/account_config_settings.py

@@ -60,7 +60,7 @@ class AccountConfigSettings(models.TransientModel):
     module_product_margin = fields.Boolean(string="Allow Product Margin")
     module_l10n_eu_service = fields.Boolean(string="EU Digital Goods VAT")
     module_account_taxcloud = fields.Boolean(string="Account TaxCloud")
-    use_cash_basis = fields.Boolean(string='Cash Basis', related='company_id.use_cash_basis')
+    tax_exigibility = fields.Boolean(string='Cash Basis', related='company_id.tax_exigibility')
     tax_cash_basis_journal_id = fields.Many2one('account.journal', related='company_id.tax_cash_basis_journal_id', string="Tax Cash Basis Journal")
 
     @api.model
@@ -123,14 +123,14 @@ class AccountConfigSettings(models.TransientModel):
         if self.module_account_yodlee:
             self.module_account_plaid = True
 
-    @api.onchange('use_cash_basis')
-    def _onchange_use_cash_basis(self):
+    @api.onchange('tax_exigibility')
+    def _onchange_tax_exigibility(self):
         res = {}
         tax = self.env['account.tax'].search([
-            ('company_id', '=', self.env.user.company_id.id), ('use_cash_basis', '=', True)
+            ('company_id', '=', self.env.user.company_id.id), ('tax_exigibility', '=', 'on_payment')
         ], limit=1)
-        if not self.use_cash_basis and tax:
-            self.use_cash_basis = True
+        if not self.tax_exigibility and tax:
+            self.tax_exigibility = True
             res['warning'] = {
                 'title': _('Error!'),
                 'message': _('You cannot disable this setting because some of your taxes are cash basis. '

addons/account/models/account_move.py

@@ -1204,10 +1204,10 @@ class AccountMoveLine(models.Model):
         #the 'tax_ids' is a cash based tax.
         taxes = False
         if vals.get('tax_line_id'):
-            taxes = [{'use_cash_basis': self.env['account.tax'].browse(vals['tax_line_id']).use_cash_basis}]
+            taxes = [{'tax_exigibility': self.env['account.tax'].browse(vals['tax_line_id']).tax_exigibility}]
         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'):
+        if taxes and any([tax['tax_exigibility'] == 'on_payment' for tax in taxes]) and not vals.get('tax_exigible'):
             vals['tax_exigible'] = False
 
         new_line = super(AccountMoveLine, self).create(vals)
@@ -1563,7 +1563,7 @@ class AccountPartialReconcile(models.Model):
                     rounded_amt = line.company_id.currency_id.round(amount)
                     if float_is_zero(rounded_amt, precision_rounding=line.company_id.currency_id.rounding):
                         continue
-                    if line.tax_line_id and line.tax_line_id.use_cash_basis:
+                    if line.tax_line_id and line.tax_line_id.tax_exigibility == 'on_payment':
                         if not newly_created_move:
                             newly_created_move = self._create_tax_basis_move()
                         #create cash basis entry for the tax line
@@ -1596,7 +1596,7 @@ class AccountPartialReconcile(models.Model):
                             to_clear_aml |= line
                             to_clear_aml.reconcile()
 
-                    if any([tax.use_cash_basis for tax in line.tax_ids]):
+                    if any([tax.tax_exigibility == 'on_payment' for tax in line.tax_ids]):
                         if not newly_created_move:
                             newly_created_move = self._create_tax_basis_move()
                         #create cash basis entry for the base

addons/account/models/chart_template.py

@@ -519,15 +519,18 @@ class AccountTaxTemplate(models.Model):
     analytic = fields.Boolean(string="Analytic Cost", help="If set, the amount computed by this tax will be assigned to the same analytic account as the invoice line (if any)")
     tag_ids = fields.Many2many('account.account.tag', string='Account tag', help="Optional tags you may want to assign for custom reporting")
     tax_group_id = fields.Many2one('account.tax.group', string="Tax Group")
-    use_cash_basis = fields.Boolean(
-        'Use Cash Basis',
-        help="Select this if the tax should use cash basis,"
-        "which will create an entry for this tax on a given account during reconciliation")
+    tax_exigibility = fields.Selection(
+        [('on_invoice', 'Based on Invoice'),
+         ('on_payment', 'Based on Payment'),
+        ], string='Tax Due', default='on_invoice',
+        oldname='use_cash_basis',
+        help="Based on Invoice: the tax is due as soon as the invoice is validated.\n"
+        "Based on Payment: the tax is due as soon as the payment of the invoice is received.")
     cash_basis_account = fields.Many2one(
         'account.account.template',
         string='Tax Received Account',
         domain=[('deprecated', '=', False)],
-        help='Account use when creating entry for tax cash basis')
+        help='Account used as counterpart for the journal entry, for taxes exigible based on payments.')
 
     _sql_constraints = [
         ('name_company_uniq', 'unique(name, company_id, type_tax_use)', 'Tax names must be unique !'),
@@ -566,7 +569,7 @@ class AccountTaxTemplate(models.Model):
             'tag_ids': [(6, 0, [t.id for t in self.tag_ids])],
             'children_tax_ids': [(6, 0, children_ids)],
             'tax_adjustment': self.tax_adjustment,
-            'use_cash_basis': self.use_cash_basis,
+            'tax_exigibility': self.tax_exigibility,
         }
 
         if self.tax_group_id:
@@ -596,10 +599,10 @@ class AccountTaxTemplate(models.Model):
                 'cash_basis_account': tax.cash_basis_account.id,
             }
 
-        if any([tax.use_cash_basis for tax in self]):
-            # When a CoA is being installed automatically and if it is creating account tax(es) whose field `Use Cash Basis`(use_cash_basis) is set to True by default
+        if any([tax.tax_exigibility == 'on_payment' for tax in self]):
+            # When a CoA is being installed automatically and if it is creating account tax(es) whose field `Use Cash Basis`(tax_exigibility) is set to True by default
             # (exapmple of such CoA's are l10n_fr and l10n_mx) then in the `Accounting Settings` the option `Cash Basis` should be checked by default.
-            company.use_cash_basis = True
+            company.tax_exigibility = True
 
         return {
             'tax_template_to_tax': tax_template_to_tax,

addons/account/models/company.py

@@ -44,7 +44,7 @@ If you have any queries regarding your account, Please contact us.
 
 Thank you in advance for your cooperation.
 Best Regards,''')
-    use_cash_basis = fields.Boolean(string='Use Cash Basis')
+    tax_exigibility = fields.Boolean(string='Use Cash Basis')
 
     @api.multi
     def compute_fiscalyear_dates(self, date):

addons/account/views/account_config_settings_views.xml

@@ -114,15 +114,15 @@
                             </div>
                             <div class="col-xs-12 col-md-6 o_setting_box" title="Select this if the taxes should use cash basis, which will create an entry for such taxes on a given account during reconciliation." groups="account.group_account_user">
                                 <div class="o_setting_left_pane">
-                                    <field name="use_cash_basis"/>
+                                    <field name="tax_exigibility"/>
                                 </div>
                                 <div class="o_setting_right_pane">
-                                    <label for="use_cash_basis"/>
+                                    <label for="tax_exigibility"/>
                                     <span class="fa fa-lg fa-building-o" title="Values set here are company-specific." groups="base.group_multi_company"/>
                                     <div class="text-muted">
                                         Allow to configure taxes using cash basis
                                     </div>
-                                    <div class="content-group" attrs="{'invisible': [('use_cash_basis', '=', False)]}">
+                                    <div class="content-group" attrs="{'invisible': [('tax_exigibility', '=', False)]}">
                                         <div class="row mt16">
                                             <label for="tax_cash_basis_journal_id" class="col-md-3 o_light_label"/>
                                             <field name="tax_cash_basis_journal_id"/>

addons/account/views/account_view.xml

@@ -1040,9 +1040,9 @@
                                     <field name="price_include" attrs="{'invisible':[('amount_type','=', 'group')]}" />
                                     <field name="include_base_amount" attrs="{'invisible':[('amount_type','=', 'group')]}" />
                                     <field name="tax_adjustment" groups="account.group_account_user"/>
-                                    <field name="hide_use_cash_basis" invisible="1"/>
-                                    <field name="use_cash_basis" attrs="{'invisible':['|', ('amount_type','=', 'group'), ('hide_use_cash_basis', '=', False)]}" groups="account.group_account_user"/>
-                                    <field name="cash_basis_account" attrs="{'invisible': [('use_cash_basis', '=', False)], 'required': [('use_cash_basis', '=', True)]}" groups="account.group_account_user"/>
+                                    <field name="hide_tax_exigibility" invisible="1"/>
+                                    <field name="tax_exigibility" widget="radio" attrs="{'invisible':['|', ('amount_type','=', 'group'), ('hide_tax_exigibility', '=', False)]}" groups="account.group_account_user"/>
+                                    <field name="cash_basis_account" attrs="{'invisible': [('tax_exigibility', '=', 'on_invoice')], 'required': [('tax_exigibility', '=', 'on_payment')]}" groups="account.group_account_user"/>
                                 </group>
                             </group>
                         </page>
@@ -1794,8 +1794,8 @@
                                     <field name="tag_ids" domain="[('applicability', '!=', 'accounts')]" widget="many2many_tags" context="{'default_applicability': 'taxes'}"/>
                                     <field name="active" groups="base.group_no_one"/>
                                     <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
-                                    <field name="use_cash_basis" attrs="{'invisible':[('amount_type','=', 'group')]}"/>
-                                    <field name="cash_basis_account" attrs="{'invisible': [('use_cash_basis', '=', False)], 'required': [('use_cash_basis', '=', True)]}"/>
+                                    <field name="tax_exigibility" widget="radio" attrs="{'invisible':[('amount_type','=', 'group')]}"/>
+                                    <field name="cash_basis_account" attrs="{'invisible': [('tax_exigibility', '=', 'on_invoice')], 'required': [('tax_exigibility', '=', 'on_payment')]}"/>
                                 </group>
                             </group>
                         </page>

addons/l10n_fr/data/account_tax_data.xml

@@ -518,7 +518,7 @@
       <field name="amount_type">percent</field>
       <field name="refund_account_id" ref="pcg_445711"/>
       <field name="account_id" ref="pcg_445800"/>
-      <field name="use_cash_basis" eval="True" />
+      <field name="tax_exigibility">on_payment</field>
       <field name="cash_basis_account" ref="pcg_445711" />
       <field name="sequence" eval="10"/>
       <field name="type_tax_use">sale</field>
@@ -572,7 +572,7 @@
       <field name="amount_type">percent</field>
       <field name="refund_account_id" ref="pcg_445713"/>
       <field name="account_id" ref="pcg_445800"/>
-      <field name="use_cash_basis" eval="True" />
+      <field name="tax_exigibility">on_payment</field>
       <field name="cash_basis_account" ref="pcg_445713" />
       <field name="sequence" eval="10"/>
       <field name="type_tax_use">sale</field>
@@ -600,7 +600,7 @@
       <field name="amount_type">percent</field>
       <field name="refund_account_id" ref="pcg_445713"/>
       <field name="account_id" ref="pcg_445800"/>
-      <field name="use_cash_basis" eval="True" />
+      <field name="tax_exigibility">on_payment</field>
       <field name="cash_basis_account" ref="pcg_445713" />
       <field name="sequence" eval="10"/>
       <field name="type_tax_use">sale</field>
@@ -632,7 +632,7 @@
       <field name="amount_type">percent</field>
       <field name="refund_account_id" ref="pcg_445711"/>
       <field name="account_id" ref="pcg_445800"/>
-      <field name="use_cash_basis" eval="True" />
+      <field name="tax_exigibility">on_payment</field>
       <field name="cash_basis_account" ref="pcg_445711" />
       <field name="sequence" eval="10"/>
       <field name="type_tax_use">sale</field>
@@ -690,7 +690,7 @@
       <field name="amount_type">percent</field>
       <field name="refund_account_id" ref="pcg_445713"/>
       <field name="account_id" ref="pcg_445800"/>
-      <field name="use_cash_basis" eval="True" />
+      <field name="tax_exigibility">on_payment</field>
       <field name="cash_basis_account" ref="pcg_445713" />
       <field name="sequence" eval="10"/>
       <field name="type_tax_use">sale</field>
@@ -720,7 +720,7 @@
       <field name="amount_type">percent</field>
       <field name="refund_account_id" ref="pcg_445713"/>
       <field name="account_id" ref="pcg_445800"/>
-      <field name="use_cash_basis" eval="True" />
+      <field name="tax_exigibility">on_payment</field>
       <field name="cash_basis_account" ref="pcg_445713" />
       <field name="sequence" eval="10"/>
       <field name="type_tax_use">sale</field>

addons/l10n_mx/data/account_tax_data.xml

@@ -26,7 +26,7 @@
         <field name="refund_account_id" ref="cuenta209_01"/>
         <field name="tag_ids" eval="[(6,0,[ref('tag_iva')])]"/>
         <field name="tax_group_id" ref="tax_group_iva"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta208_01"/>
     </record>
 
@@ -41,7 +41,7 @@
         <field name="refund_account_id" ref="cuenta209_01"/>
         <field name="tag_ids" eval="[(6,0,[ref('tag_iva')])]"/>
         <field name="tax_group_id" ref="tax_group_iva"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta208_01"/>
     </record>
 
@@ -55,7 +55,7 @@
         <field name="account_id" ref="cuenta216_10"/>
         <field name="refund_account_id" ref="cuenta216_10"/>
         <field name="tax_group_id" ref="tax_group_iva_ret"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta216_10_20"/>
     </record>
 
@@ -69,7 +69,7 @@
         <field name="account_id" ref="cuenta216_10"/>
         <field name="refund_account_id" ref="cuenta216_10"/>
         <field name="tax_group_id" ref="tax_group_iva_ret"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta216_10_20"/>
     </record>
 
@@ -107,7 +107,7 @@
         <field name="account_id" ref="cuenta216_10"/>
         <field name="refund_account_id" ref="cuenta216_10"/>
         <field name="tax_group_id" ref="tax_group_iva_ret"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta216_10_20"/>
     </record>
 
@@ -121,7 +121,7 @@
         <field name="account_id" ref="cuenta216_10"/>
         <field name="refund_account_id" ref="cuenta216_10"/>
         <field name="tax_group_id" ref="tax_group_iva_ret"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta216_10_20"/>
     </record>
 
@@ -135,7 +135,7 @@
         <field name="account_id" ref="cuenta119_01"/>
         <field name="refund_account_id" ref="cuenta119_01"/>
         <field name="tax_group_id" ref="tax_group_iva"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta118_01"/>
     </record>
 
@@ -149,7 +149,7 @@
         <field name="account_id" ref="cuenta119_01"/>
         <field name="refund_account_id" ref="cuenta119_01"/>
         <field name="tax_group_id" ref="tax_group_iva"/>
-        <field name="use_cash_basis" eval="True"/>
+        <field name="tax_exigibility">on_payment</field>
         <field name="cash_basis_account" ref="cuenta118_01"/>
     </record>
   </data>