[IMP] l10n_sa: overhaul accounting

nesma-neha · gawa-odoo · commit 0beb72a1c115 · 2025-09-30T21:40:45.000Z
We have made significant improvements to the accounting module in this PR. The key changes include: 1. **Chart of Accounts Update**: Revised the account types for better accuracy and compliance with the latest standards. 2. **Tax Reports Enhancement**: Overhauled the VAT Return and Withholding Report. These reports are now more readable and utilize a custom engine, moving away from the outdated single-column format. 3. **Withholding Tax Setup**: Corrected and completed the withholding tax setup to support both Gross Withholding Tax (using Cash Basis) and Deducted Withholding Tax (leveraging the new `l10n_account_withholding` with a new module auto-installed). 4. **Reverse Charge Taxes**: Fixed the setup for Reverse Charge Taxes to align with the correct accounting practices. 5. **Tax Format Update**: Updated the tax format to adhere to the latest conventions, ensuring consistency and clarity. These changes aim to modernize the module, improve accuracy, and enhance the usability of the accounting and tax reporting features. closes odoo#218469 Task-id: 4745275 Related: odoo/enterprise#90006 Signed-off-by: Wala Gauthier (gawa) <gawa@odoo.com>
diff --git a/addons/l10n_sa/__manifest__.py b/addons/l10n_sa/__manifest__.py
@@ -3,8 +3,8 @@
     'name': 'Saudi Arabia - Accounting',
     'icon': '/account/static/description/l10n.png',
     'countries': ['sa'],
-    'version': '2.0',
-    'author': 'Odoo S.A., DVIT.ME (http://www.dvit.me)',
+    'version': '2.1',
+    'author': 'Odoo S.A.',
     'category': 'Accounting/Localizations/Account Charts',
     'website': 'https://www.odoo.com/documentation/latest/applications/finance/fiscal_localizations/saudi_arabia.html',
     'description': """
@@ -16,8 +16,8 @@
 
 - Chart of Accounts
 - Taxes
-- Vat Filling Report
-- Withholding Tax Report
+- VAT Return
+- Withholding Return
 - Fiscal Positions
 """,
     'depends': [
@@ -29,6 +29,7 @@
     'data': [
         'data/account_data.xml',
         'data/account_tax_report_data.xml',
+        'data/account_tax_report_withholding_data.xml',
         'data/report_paperformat_data.xml',
         'views/account_move_views.xml',
         'views/report_invoice.xml',
diff --git a/addons/l10n_sa/data/account_tax_report_data.xml b/addons/l10n_sa/data/account_tax_report_data.xml
diff --git a/addons/l10n_sa/data/account_tax_report_withholding_data.xml b/addons/l10n_sa/data/account_tax_report_withholding_data.xml
diff --git a/addons/l10n_sa/data/template/account.account-sa.csv b/addons/l10n_sa/data/template/account.account-sa.csv
diff --git a/addons/l10n_sa/data/template/account.fiscal.position-sa.csv b/addons/l10n_sa/data/template/account.fiscal.position-sa.csv
@@ -1,4 +1,3 @@
 "id","name","auto_apply","sequence","country_id","country_group_id"
-"l10n_sa_account_fiscal_position_ksa","KSA","1","16","base.sa",""
-"l10n_sa_account_fiscal_position_gcc","GCC","1","26","","base.gulf_cooperation_council"
-"l10n_sa_account_fiscal_position_non_gcc","Non-GCC","","36","",""
+"l10n_sa_account_fiscal_position_ksa","Saudi Arabia","1","16","base.sa",""
+"l10n_sa_account_fiscal_position_gcc","Non-Saudi Arabia","1","26","",""
diff --git a/addons/l10n_sa/data/template/account.tax-sa.csv b/addons/l10n_sa/data/template/account.tax-sa.csv
diff --git a/addons/l10n_sa/data/template/account.tax.group-sa.csv b/addons/l10n_sa/data/template/account.tax.group-sa.csv
@@ -1,4 +1,6 @@
-"id","name","country_id","tax_receivable_account_id","tax_payable_account_id"
-"sa_tax_group_taxes_15","VAT Taxes","base.sa","sa_account_100103","sa_account_202003"
-"sa_tax_group_taxes_other","Other Taxes","base.sa","sa_account_100103","sa_account_202003"
-"sa_tax_group_taxes_withholding","Withholding Tax","base.sa","sa_account_100103","sa_account_202003"
+"id","name","country_id","tax_receivable_account_id","tax_payable_account_id","name@ar"
+"sa_tax_group_taxes_vat","VAT Total Amount","base.sa","sa_account_100103","sa_account_202003",""
+"sa_tax_group_taxes_withholding_5","Withholding 5%","base.sa","sa_account_100103","sa_account_202003",""
+"sa_tax_group_taxes_withholding_15","Withholding 15%","base.sa","sa_account_100103","sa_account_202003",""
+"sa_tax_group_taxes_withholding_20","Withholding 20%","base.sa","sa_account_100103","sa_account_202003",""
+"sa_tax_group_taxes_import_15","Import VAT 15%","base.sa","sa_account_100103","sa_account_202003",""
diff --git a/addons/l10n_sa/i18n_extra/ar.po b/addons/l10n_sa/i18n_extra/ar.po
@@ -306,7 +306,7 @@ msgstr "إظهار سبب توطين السعودية"
 
 #. module: l10n_sa
 #: model:account.report.line,name:l10n_sa.tax_report_line_net_vat_due
-msgid "Net VAT Due"
+msgid "Net VAT Due (or claim)"
 msgstr "صافي الضريبة المستحق"
 
 #. module: l10n_sa
diff --git a/addons/l10n_sa/i18n_extra/l10n_sa.pot b/addons/l10n_sa/i18n_extra/l10n_sa.pot
@@ -309,7 +309,7 @@ msgstr ""
 
 #. module: l10n_sa
 #: model:account.report.line,name:l10n_sa.tax_report_line_net_vat_due
-msgid "Net VAT Due"
+msgid "Net VAT Due (or claim)"
 msgstr ""
 
 #. module: l10n_sa
diff --git a/addons/l10n_sa/migrations/2.1/end-migrate.py b/addons/l10n_sa/migrations/2.1/end-migrate.py
@@ -0,0 +1,36 @@
+from odoo import SUPERUSER_ID, api
+
+
+def migrate(cr, version):
+    """ Remove the tags on these taxes to avoid having clearly misconfigured ones """
+    tax_xmlid_regex = "_sa_(?:local_sales_tax_0|export_sales_tax_0|exempt_sales_tax_0|purchases_tax_0|exempt_purchases_tax|rcp_tax_15)$"
+    cr.execute(
+        """
+        WITH tags_to_delete AS (
+            SELECT tag_rel.*
+                FROM account_account_tag_account_tax_repartition_line_rel AS tag_rel
+                JOIN account_tax_repartition_line AS rep_line
+                  ON rep_line.id = tag_rel.account_tax_repartition_line_id
+                JOIN account_tax AS tax
+                  ON tax.id = rep_line.tax_id
+                JOIN ir_model_data AS imd_taxes
+                  ON imd_taxes.res_id = tax.id
+                 AND imd_taxes.model = 'account.tax'
+                 AND imd_taxes.module = 'account'
+                JOIN res_company company
+                  ON company.chart_template = 'sa'
+               WHERE rep_line.repartition_type = 'tax'
+                 AND imd_taxes.name ~ ('^' || company.id || %s)
+        )
+        DELETE
+            FROM account_account_tag_account_tax_repartition_line_rel AS tag_rel
+           USING tags_to_delete t
+           WHERE tag_rel.account_tax_repartition_line_id = t.account_tax_repartition_line_id
+             AND tag_rel.account_account_tag_id = t.account_account_tag_id;
+        """,
+        [tax_xmlid_regex],
+    )
+
+    env = api.Environment(cr, SUPERUSER_ID, {})
+    for company in env["res.company"].search([("chart_template", "=", "sa")], order="parent_path"):
+        env["account.chart.template"].try_loading("sa", company)
diff --git a/addons/l10n_sa/migrations/2.1/pre-migrate.py b/addons/l10n_sa/migrations/2.1/pre-migrate.py
@@ -0,0 +1,60 @@
+from odoo.tools import SQL
+
+
+def migrate(cr, version):
+    rename_map = {
+        "1. Standard Rates 15% (Base)": "1(B)",
+        "1. Standard Rates 15% (Tax)": "1(T)",
+        "3. Local Sales Subject to 0% (Base)": "3(B)",
+        "4. Export Sales (Base)": "4(B)",
+        "5. Exempt Sales (Base)": "5(B)",
+        "7. Standard rated 15% Purchases (Base)": "7(B)",
+        "7. Standard rated 15% Purchases (Tax)": "7(T)",
+        "9. Imports subject to reverse charge mechanism (Base)": "9(B)",
+        "9. Imports subject to reverse charge mechanism (Tax)": "9(T)",
+        "8. Taxable Imports 15% Paid to Customs (Base)": "8(B)",
+        "8. Taxable Imports 15% Paid to Customs (Tax)": "8(T)",
+        "10. Zero Rated Purchases (Base)": "10(B)",
+        "11. Exempt Purchases (Base)": "11(B)",
+        "Withholding Tax 5% (Rental) (Base)": "1(B)_W_G",
+        "Withholding Tax 5% (Rental) (Tax)": "1(T)_W_G",
+        "Withholding Tax 5% (Tickets or Air Freight) (Base)": "2(B)_W_G",
+        "Withholding Tax 5% (Tickets or Air Freight) (Tax)": "2(T)_W_G",
+        "Withholding Tax 5% (International Telecommunication)(Base)": "3(B)_W_G",
+        "Withholding Tax 5% (International Telecommunication)(Tax)": "3(T)_W_G",
+        "Withholding Tax 5% (Distributed Profits) (Base)": "4(B)_W_G",
+        "Withholding Tax 5% (Distributed Profits) (Tax)": "4(T)_W_G",
+        "Withholding Tax 5% (Insurance & Reinsurance) (Base)": "5(B)_W_G",
+        "Withholding Tax 5% (Insurance & Reinsurance) (Tax)": "5(T)_W_G",
+        "Withholding Tax 15% (Royalties)(Base)": "6(B)_W_G",
+        "Withholding Tax 15% (Royalties)(Tax)": "6(T)_W_G",
+        "Withholding Tax 15% (Others)(Base)": "7(B)_W_G",
+        "Withholding Tax 15% (Others)(Tax)": "7(T)_W_G",
+        "Withholding Tax 20% (Managerial)(Base)": "8(B)_W_G",
+        "Withholding Tax 20% (Managerial)(Tax)": "8(T)_W_G",
+    }
+
+    sql_name_mappings_list = []
+    for old_name, new_name in rename_map.items():
+        sql_name_mappings_list.append(
+            SQL(
+                "WHEN %s THEN jsonb_build_object('en_US', %s)",
+                old_name,
+                new_name,
+            )
+        )
+
+    cr.execute(
+        SQL(
+            """
+            UPDATE account_account_tag
+                SET name = CASE name->>'en_US'
+                %s
+                ELSE name
+                END
+                WHERE applicability = 'taxes'
+                AND country_id = (SELECT id FROM res_country WHERE code = 'SA')
+            """,
+            SQL("\n").join(sql_name_mappings_list),
+        ),
+    )
diff --git a/addons/l10n_sa/models/__init__.py b/addons/l10n_sa/models/__init__.py
@@ -1,4 +1,4 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from . import template_sa
 from . import account_move
 from . import ir_attachment
+from . import template_sa
diff --git a/addons/l10n_sa/models/template_sa.py b/addons/l10n_sa/models/template_sa.py
@@ -31,6 +31,7 @@ def _get_sa_res_company(self):
                 'income_account_id': 'sa_account_500001',
                 'deferred_expense_account_id': 'sa_account_104020',
                 'deferred_revenue_account_id': 'sa_account_201018',
+                'account_cash_basis_base_account_id': 'sa_account_201030',
             },
         }
 
diff --git a/addons/l10n_sa_withholding_tax/__init__.py b/addons/l10n_sa_withholding_tax/__init__.py
diff --git a/addons/l10n_sa_withholding_tax/__manifest__.py b/addons/l10n_sa_withholding_tax/__manifest__.py
@@ -0,0 +1,16 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+{
+    'name': 'Saudi Arabia - Withholding Tax',
+    'icon': '/account/static/description/l10n.png',
+    'author': 'Odoo S.A.',
+    'category': 'Accounting/Localizations/Account Charts',
+    'website': 'https://www.odoo.com/documentation/master/applications/finance/fiscal_localizations/saudi_arabia.html',
+    'description': """
+Saudi Arabia Withholding Tax Module
+
+Force the installation of the Withholding Tax on Payment module
+""",
+    'depends': ['l10n_account_withholding_tax', 'l10n_sa'],
+    'auto_install': ['l10n_sa'],
+    'license': 'LGPL-3',
+}
