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https://github.com/itflow-org/itflow
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265 lines
15 KiB
PHP
265 lines
15 KiB
PHP
<?php
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/*
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* Tax Collected - the tax on sales by part of each rate (a state's and a
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* county's apart), with the sales it was charged on and the taxable, exempt
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* and non-taxable sales beside it, by month or quarter - what a sales tax,
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* GST or VAT return asks for. Then the tax paid on purchases and what is
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* left to pay, and the exempt sales by client with their certificates.
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*
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* Invoiced counts each invoice sent in the month of its date; Paid counts
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* each payment, carrying its share of its invoice (functions/tax.php:
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* taxReportSales()). Sales are net of discounts, before tax.
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*/
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require_once "includes/inc_report.php";
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reportEnforce('tax_summary');
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$basis = isset(TAX_REPORT_BASES[$_GET['basis'] ?? '']) ? $_GET['basis'] : 'paid';
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[$year, $years] = reportYear($basis === 'invoiced'
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? "SELECT YEAR(invoice_date) AS y FROM invoices WHERE invoice_status IN ('Sent', 'Viewed', 'Partial', 'Paid') UNION SELECT YEAR(expense_date) FROM expenses WHERE expense_tax_amount != 0"
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: "SELECT YEAR(payment_date) AS y FROM payments UNION SELECT YEAR(expense_date) FROM expenses WHERE expense_tax_amount != 0");
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$view = ($_GET['view'] ?? 'quarter') === 'month' ? 'month' : 'quarter';
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$current_year = $year === intval(date('Y'));
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$columns = reportYearColumns($view);
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$to = $current_year ? date('Y-m-d') : "$year-12-31";
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$sales = taxReportSales("$year-01-01", $to, $basis);
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// The tax figures are the company's, but the clients behind them are only named to agents who can open them
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$hidden_exempt = 0.0;
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foreach ($sales['exempt_clients'] as $exempt_client_id => $exempt_client) {
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if (!hasClientAccess($exempt_client_id)) {
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$hidden_exempt += $exempt_client['amount'];
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unset($sales['exempt_clients'][$exempt_client_id]);
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}
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}
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if ($hidden_exempt != 0) {
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$sales['exempt_clients'][-1] = ['name' => 'Clients you cannot open', 'number' => '', 'expires' => '', 'expired' => false, 'amount' => $hidden_exempt];
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}
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$purchases = taxReportPurchases("$year-01-01", $to);
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$prev = taxReportSales(($year - 1) . '-01-01', $current_year ? dashboardShiftMonths(date('Y-m-d'), -12) : ($year - 1) . '-12-31', $basis);
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$compare = $current_year ? 'the same time last year' : (string) ($year - 1);
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$sum = function (array $months) {
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return array_sum($months);
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};
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$tax_months = taxReportMonths();
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foreach ($sales['parts'] as $part) {
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foreach ($part['months'] as $m => $amount) {
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$tax_months[$m] += $amount;
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}
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}
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$paid_months = taxReportMonths();
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foreach ($purchases['parts'] as $part) {
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foreach ($part['months'] as $m => $amount) {
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$paid_months[$m] += $amount;
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}
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}
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$net_months = array_map(function ($collected, $paid) {
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return $collected - $paid;
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}, $tax_months, $paid_months);
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$net_months = array_combine(range(1, 12), $net_months);
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$tax_total = $sum($tax_months);
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$paid_total = $sum($paid_months);
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$prev_tax_total = array_sum(array_column($prev['parts'], 'total'));
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$has_purchases = (bool) $purchases['parts'];
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// A table row for each figure: [group, name, sub, months, emphasis]
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$grid = [];
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foreach ($sales['parts'] as $label => $part) {
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$grid[] = ['Tax collected', $label, '', $part['months'], false];
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}
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$grid[] = ['Tax collected', 'Total tax collected', '', $tax_months, true];
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$grid[] = ['Sales, before tax and net of discounts', 'Total sales', '', $sales['sales'], true];
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$grid[] = ['Sales, before tax and net of discounts', 'Taxable', 'Lines with tax on them', $sales['taxable'], false];
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$grid[] = ['Sales, before tax and net of discounts', 'Exempt', 'No tax, for clients who are tax exempt', $sales['exempt'], false];
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$grid[] = ['Sales, before tax and net of discounts', 'Non-taxable', 'No tax, for clients who are not exempt', $sales['nontaxable'], false];
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if ($has_purchases) {
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foreach ($purchases['parts'] as $label => $part) {
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$grid[] = ['Tax paid on purchases', $label, '', $part['months'], false];
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}
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$grid[] = ['Tax paid on purchases', 'Total tax paid', '', $paid_months, true];
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$grid[] = ['Tax paid on purchases', 'Purchases it was paid on', 'Before tax', $purchases['purchases'], false];
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$grid[] = ['Collected less paid', 'Net tax', 'For GST, HST and VAT returns that take off tax paid', $net_months, true];
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}
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if (reportExporting() && ($_GET['table'] ?? 'tax') === 'tax') {
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$csv_columns = ['group' => ['label' => 'Section'], 'name' => ['label' => 'Figure'], 'registration' => ['label' => 'Registration']];
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foreach ($columns as $i => [$label]) {
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$csv_columns["c$i"] = ['label' => $label, 'type' => 'money'];
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}
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$csv_columns['total'] = ['label' => (string) $year, 'type' => 'money'];
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$rows = [];
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foreach ($grid as [$group, $name, $sub, $months]) {
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$row = ['group' => $group, 'name' => $name, 'registration' => $group === 'Tax collected' ? ($sales['numbers'][$name] ?? '') : '', 'total' => round(array_sum($months), 2)];
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foreach (reportSumColumns($months, $columns) as $i => $value) {
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$row["c$i"] = round($value, 2);
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}
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$rows[] = $row;
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}
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reportCsv('Tax Collected ' . $year . ' ' . TAX_REPORT_BASES[$basis], $csv_columns, $rows);
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}
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if (reportExporting('exempt')) {
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$rows = [];
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foreach ($sales['exempt_clients'] as $client) {
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$rows[] = ['client' => $client['name'], 'number' => $client['number'], 'expires' => $client['expires'], 'amount' => round($client['amount'], 2)];
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}
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reportCsv("Exempt Sales $year", [
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'client' => ['label' => 'Client'], 'number' => ['label' => 'Certificate'], 'expires' => ['label' => 'Expires'], 'amount' => ['label' => 'Exempt sales', 'type' => 'money'],
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], $rows);
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}
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require_once "includes/inc_report_layout.php";
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$span = count($columns) + 2;
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$basis_note = $basis === 'invoiced'
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? 'Counted on each invoice\'s date once it is sent, paid or not. Drafts, cancelled and non-billable invoices are left out.'
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: 'Counted as payments come in: each payment carries its share of its invoice\'s tax and sales, so a part-paid invoice counts only the part paid.';
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$stats = [
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['label' => 'Tax collected', 'value' => reportMoney($tax_total), 'sub' => reportChangeHtml($tax_total, $prev_tax_total, 'up', $compare)],
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['label' => 'Taxable sales', 'value' => reportMoney($sum($sales['taxable'])), 'sub' => '<span class="text-body-tertiary">Of ' . escapeHtml(reportMoney($sum($sales['sales']))) . ' in sales</span>'],
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['label' => 'Exempt sales', 'value' => reportMoney($sum($sales['exempt'])), 'sub' => '<span class="text-body-tertiary">' . count($sales['exempt_clients']) . ' exempt client' . (count($sales['exempt_clients']) === 1 ? '' : 's') . '</span>'],
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['label' => 'Non-taxable sales', 'value' => reportMoney($sum($sales['nontaxable'])), 'sub' => '<span class="text-body-tertiary">No tax on the line</span>'],
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];
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if ($has_purchases) {
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$stats[] = ['label' => 'Tax paid on purchases', 'value' => reportMoney($paid_total), 'sub' => '<span class="text-body-tertiary">On ' . $purchases['expenses'] . ' expense' . ($purchases['expenses'] === 1 ? '' : 's') . '</span>'];
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$stats[] = ['label' => 'Net tax', 'value' => reportMoney($tax_total - $paid_total), 'sub' => '<span class="text-body-tertiary">Collected less paid</span>'];
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}
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?>
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<div class="itflow-report">
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<?php reportHeader('tax_summary', [
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'year' => [$year, $years],
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'controls' => reportSegmentControl('basis', $basis, TAX_REPORT_BASES) . reportSegmentControl('view', $view, ['quarter' => 'Quarterly', 'month' => 'Monthly']),
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'subtitle' => ($current_year ? "$year to date" : (string) $year) . ' · ' . TAX_REPORT_BASES[$basis],
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'export' => $sales['exempt_clients'] ? ['tax' => 'Tax by ' . $view, 'exempt' => 'Exempt sales by client'] : ['tax' => 'Tax by ' . $view],
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'note' => escapeHtml($basis_note) . ' Sales are before tax and net of discounts.',
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'print_meta' => TAX_REPORT_BASES[$basis] . ' basis',
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]); ?>
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<?= reportStats($stats) ?>
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<?php if (!$sales['invoices'] && !$has_purchases) { ?>
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<div class="card"><div class="card-body"><?= reportEmpty($basis === 'invoiced' ? "No invoices were sent in $year." : "No payments came in during $year.", 'fa-percent', 'secondary') ?></div></div>
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<?php } else { ?>
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<?php if ($tax_total != 0) { ?>
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<?= reportSectionOpen('Tax collected by month', escapeHtml((string) $year)) ?>
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<div class="card-body">
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<?php
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$months_shown = $current_year ? intval(date('n')) : 12;
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$series = [];
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$i = 0;
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foreach ($sales['parts'] as $label => $part) {
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if (abs($part['total']) < 0.005) {
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continue;
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}
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$series[] = ['label' => $label, 'data' => array_map(function ($m) use ($part, $months_shown) {
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return $m <= $months_shown ? round($part['months'][$m], 2) : null;
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}, range(1, 12)), 'tone' => reportPalette($i++), 'stack' => 'tax'];
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}
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echo reportChart([
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'type' => 'bar',
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'labels' => array_map(function ($m) { return date('M', mktime(0, 0, 0, $m, 1)); }, range(1, 12)),
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'series' => $series,
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'stacked' => true,
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'format' => 'money',
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], 'sm', 'Tax collected per month, by part');
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?>
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</div>
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</div>
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<?php } ?>
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<?= reportSectionOpen('By ' . ($view === 'quarter' ? 'quarter' : 'month'), $view === 'quarter' ? 'Calendar quarters' : '') ?>
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<div class="table-responsive">
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<table class="table table-sm table-hover align-middle mb-0 itflow-report-table itflow-report-grid">
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<thead class="table-light">
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<tr>
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<th><?= TAX_REPORT_BASES[$basis] ?> basis</th>
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<?php foreach ($columns as [$label, $first, $last]) { ?>
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<th class="text-end"<?php if ($view === 'quarter') { ?> title="<?= date('M', mktime(0, 0, 0, $first, 1)) ?> – <?= date('M', mktime(0, 0, 0, $last, 1)) ?>"<?php } ?>><?= $label ?></th>
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<?php } ?>
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<th class="text-end"><?= $year ?></th>
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</tr>
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</thead>
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<tbody>
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<?php
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$group_shown = '';
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foreach ($grid as [$group, $name, $sub, $months, $strong]) {
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if ($group !== $group_shown) {
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$group_shown = $group; ?>
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<tr class="itflow-report-group-row"><td colspan="<?= $span ?>"><?= escapeHtml($group) ?></td></tr>
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<?php }
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$cells = reportSumColumns($months, $columns);
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$registration = $group === 'Tax collected' ? ($sales['numbers'][$name] ?? '') : ''; ?>
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<tr<?= $strong ? ' class="fw-semibold"' : '' ?>>
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<td class="<?= $strong ? '' : 'itflow-report-sub' ?>">
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<?= escapeHtml($name) ?>
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<?php if ($sub !== '') { ?><div class="small text-body-secondary fw-normal"><?= escapeHtml($sub) ?></div><?php } ?>
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<?php if ($registration !== '') { ?><div class="small text-body-secondary fw-normal">No. <?= escapeHtml($registration) ?></div><?php } ?>
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</td>
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<?php foreach ($cells as $value) { ?>
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<td class="text-end<?= $strong ? '' : ' text-body-secondary' ?>"><?= abs($value) < 0.005 ? '<span class="itflow-report-zero">–</span>' : reportMoney($value) ?></td>
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<?php } ?>
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<td class="text-end fw-semibold"><?= reportMoney(array_sum($months)) ?></td>
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</tr>
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<?php } ?>
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</tbody>
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</table>
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</div>
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<div class="card-footer small text-body-secondary">
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Tax shows by part, so a rate made of a state's and a county's part counts each where it is due. A rate that changed shows its old and new percents apart.
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Exempt sales are untaxed lines for clients marked tax exempt now. Check the figures with your accountant before filing.
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</div>
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</div>
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<?php if ($sales['exempt_clients']) { ?>
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<?= reportSectionOpen('Exempt sales by client', count($sales['exempt_clients']) . ' client' . (count($sales['exempt_clients']) === 1 ? '' : 's')) ?>
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<div class="table-responsive">
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<table class="table table-sm table-hover align-middle mb-0 itflow-report-table">
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<thead class="table-light">
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<tr>
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<th>Client</th>
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<th>Certificate</th>
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<th>Expires</th>
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<th class="text-end">Exempt sales</th>
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</tr>
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</thead>
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<tbody>
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<?php foreach ($sales['exempt_clients'] as $client_id => $client) { ?>
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<tr>
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<?php if ($client_id < 0) { ?>
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<td><span class="text-body-secondary"><?= escapeHtml($client['name']) ?></span></td>
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<td><span class="text-body-secondary">–</span></td>
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<?php } else { ?>
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<td><?= reportClientLink($client_id, $client['name']) ?></td>
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<td><?= $client['number'] !== '' ? escapeHtml($client['number']) : '<span class="text-warning-emphasis">None on file</span>' ?></td>
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<?php } ?>
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<td>
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<?php if ($client['expires'] === '') { ?>
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<span class="text-body-secondary">–</span>
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<?php } else { ?>
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<?= escapeHtml(date('M j, Y', strtotime($client['expires']))) ?>
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<?php if ($client['expired']) { ?><span class="badge rounded-pill bg-warning-subtle text-warning-emphasis fw-normal ms-1">Expired</span><?php } ?>
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<?php } ?>
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</td>
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<td class="text-end"><?= reportMoney($client['amount']) ?></td>
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</tr>
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<?php } ?>
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</tbody>
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</table>
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</div>
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</div>
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<?php } ?>
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<?php } ?>
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</div>
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<?php require_once "../../includes/footer.php"; ?>
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<script src="/js/reports.js"></script>
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