[IMP] l10n_vn: add VAT exemption tax

This commit add a new tax call VAT exemption for VN accounting
-Exempt goods and services
There are stipulated categories of VAT exemptions, including certain
agricultural products; goods/services provided by individuals having
annual revenue of 100 million Vietnamese dong (VND) or below; imported
or leased drilling rigs, airplanes and ships of a type that cannot be
produced in Vietnam; transfer of land use rights (LUR) (detailed
guidance is provided to specific cases); various financial services;
various securities activities including fund management; capital
assignments; foreign currency trading; debt factoring; certain types of
insurance; medical services and elderly/disabled people care service;
postal and telecommunications provided by the Government; education,
printing/publishing, public transportation, export of unprocessed
natural resources, etc.
read more at
https://taxsummaries.pwc.com/vietnam/corporate/other-taxes
https://www.sumup.com/en-gb/invoices/dictionary/vat-exemption/

Part-of: odoo/odoo#161457

addons/l10n_vn/__manifest__.py

@@ -3,7 +3,7 @@
     'name': 'Vietnam - Accounting',
     'icon': '/account/static/description/l10n.png',
     'countries': ['vn'],
-    'version': '2.0.2',
+    'version': '2.0.3',
     'author': 'General Solutions',
     'website': 'https://www.odoo.com/documentation/17.0/applications/finance/fiscal_localizations/vietnam.html',
     'category': 'Accounting/Localizations/Account Charts',

addons/l10n_vn/data/account_tax_report_data.xml

@@ -61,7 +61,7 @@
                     <record id="account_tax_report_line_02_01_vn" model="account.report.line">
                         <field name="name">Untaxed Purchase of Goods and Services</field>
                         <field name="code">UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES</field>
-                        <field name="aggregation_formula">UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_0.balance + UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_5.balance + UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_10.balance</field>
+                        <field name="aggregation_formula">UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_0.balance + UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_5.balance + UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_10.balance + UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_VAT_EXEMPTION.balance</field>
                         <field name="children_ids">
                             <record id="account_tax_report_line_01_02_01_vn" model="account.report.line">
                                 <field name="name">Untaxed Purchase of Goods and Services taxed 0%</field>
@@ -96,6 +96,17 @@
                                     </record>
                                 </field>
                             </record>
+                            <record id="account_tax_report_line_04_02_01_vn" model="account.report.line">
+                                <field name="name">Untaxed Purchase of Goods and Services taxed VAT Exemption</field>
+                                <field name="code">UNTAXED_PURCHASE_OF_GOODS_AND_SERVICES_TAXED_VAT_EXEMPTION</field>
+                                <field name="expression_ids">
+                                    <record id="account_tax_report_line_04_02_01_vn_tag" model="account.report.expression">
+                                        <field name="label">balance</field>
+                                        <field name="engine">tax_tags</field>
+                                        <field name="formula">Untaxed Purchase of Goods and Services taxed VAT Exemption</field>
+                                    </record>
+                                </field>
+                            </record>
                         </field>
                     </record>
                 </field>
@@ -148,7 +159,7 @@
                     <record id="account_tax_report_line_02_02_vn" model="account.report.line">
                         <field name="name">Untaxed Sales of Goods and Services</field>
                         <field name="code">UNTAXED_SALES_OF_GOODS_AND_SERVICES</field>
-                        <field name="aggregation_formula">UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_0.balance + UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_5.balance + UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_10.balance</field>
+                        <field name="aggregation_formula">UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_0.balance + UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_5.balance + UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_10.balance + UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_VAT_EXEMPTION.balance</field>
                         <field name="children_ids">
                             <record id="account_tax_report_line_01_02_02_vn" model="account.report.line">
                                 <field name="name">Untaxed sales of goods and services taxed 0%</field>
@@ -183,6 +194,17 @@
                                     </record>
                                 </field>
                             </record>
+                            <record id="account_tax_report_line_04_02_02_vn" model="account.report.line">
+                                <field name="name">Untaxed sales of goods and services taxed VAT Exemption</field>
+                                <field name="code">UNTAXED_SALES_OF_GOODS_AND_SERVICES_TAXED_VAT_EXEMPTION</field>
+                                <field name="expression_ids">
+                                    <record id="account_tax_report_line_04_02_02_vn_tag" model="account.report.expression">
+                                        <field name="label">balance</field>
+                                        <field name="engine">tax_tags</field>
+                                        <field name="formula">Untaxed sales of goods and services taxed VAT Exemption</field>
+                                    </record>
+                                </field>
+                            </record>
                         </field>
                     </record>
                 </field>

addons/l10n_vn/data/template/account.tax-vn.csv

@@ -11,6 +11,10 @@
 "","","","","","","","","tax","invoice","","",""
 "","","","","","","","","base","refund","-Untaxed Purchase of Goods and Services taxed 0%","",""
 "","","","","","","","","tax","refund","","",""
+"tax_purchase_vat_exemption","VAT EXEMPTION","VAT Exemption","VAT EXEMPTION","0.0","percent","purchase","tax_group_exemption","base","invoice","+Untaxed Purchase of Goods and Services taxed VAT Exemption","","Không thuộc đối tượng chịu thuế GTGT"
+"","","","","","","","","tax","invoice","","",""
+"","","","","","","","","base","refund","-Untaxed Purchase of Goods and Services taxed VAT Exemption","",""
+"","","","","","","","","tax","refund","","",""
 "tax_sale_vat10","10%","Value Added Tax (VAT) 10%","Value Added Tax (VAT) 10%","10.0","percent","sale","tax_group_10","base","invoice","+Untaxed sales of goods and services taxed 10%","","Thuế GTGT phải nộp 10%"
 "","","","","","","","","tax","invoice","+VAT on sales of goods and services 10%","chart33311",""
 "","","","","","","","","base","refund","-Untaxed sales of goods and services taxed 10%","",""
@@ -23,3 +27,7 @@
 "","","","","","","","","tax","invoice","","",""
 "","","","","","","","","base","refund","-Untaxed sales of goods and services taxed 0%","",""
 "","","","","","","","","tax","refund","","",""
+"tax_sale_vat_exemption","VAT EXEMPTION","VAT Exemption","VAT EXEMPTION","0.0","percent","sale","tax_group_exemption","base","invoice","+Untaxed sales of goods and services taxed VAT Exemption","","Không thuộc đối tượng chịu thuế GTGT"
+"","","","","","","","","tax","invoice","","",""
+"","","","","","","","","base","refund","-Untaxed sales of goods and services taxed VAT Exemption","",""
+"","","","","","","","","tax","refund","","",""

addons/l10n_vn/data/template/account.tax.group-vn.csv

@@ -2,3 +2,4 @@
 "tax_group_0","VAT 0%","base.vn","Thuế GTGT 0%"
 "tax_group_5","VAT 5%","base.vn","Thuế GTGT 5%"
 "tax_group_10","VAT 10%","base.vn","Thuế GTGT 10%"
+"tax_group_exemption","VAT EXEMPTION","base.vn","Không thuộc đối tượng chịu thuế GTGT"

addons/l10n_vn/migrations/2.0.3/post-migrate_update_taxes.py

@@ -0,0 +1,7 @@
+from odoo import api, SUPERUSER_ID
+
+
+def migrate(cr, version):
+    env = api.Environment(cr, SUPERUSER_ID, {})
+    for company in env['res.company'].search([('chart_template', '=', 'vn')]):
+        env['account.chart.template'].try_loading('vn', company)