Tax types (developer)

Jurisdiction-agnostic tenant catalog under Accounting. Pakistan FBR-style sections are test data only (authority_reference), not hardcoded logic.

Data model

Table tax_types (BelongsToTenant, soft deletes):

• kind: sales_tax | withholding
• direction: add_on_sale | deduct_on_payment_in | deduct_on_payment_out
• rate, calculation_base, optional GL FKs, authority_reference, is_active

Billing lines: nullable tax_type_id on invoice, credit note, quotation, estimate, and PO line tables.

Withholding columns on customer_payments and expenses: withholding_tax_type_id, withholding_amount, withholding_authority_reference.

Counterparty defaults: contacts.default_withholding_tax_type_id, vendors.default_withholding_tax_type_id.

Services

• TaxTypeService — CRUD + assertActiveForApply() + calculateWithholdingAmount()
• TaxTypeResolver — resolves line tax_rate from active sales tax types when Accounting is entitled
• CashMovementJournalService::createAndPostLines() — multi-line auto-posted journals

GL posting

Event	Journal
Invoice send	Dr AR / Cr Revenue / Cr Tax Payable (2100)
Credit note apply	Reverse split
Payment post (with WHT)	Dr Deposit (net) / Dr WHT Receivable (1150) / Cr AR (gross)
Expense pay (with WHT)	Dr Expense (gross) / Cr Cash (net) / Cr WHT Payable (2150)

Payment amount remains gross-to-AR; withholding reduces deposit only.

API

See tenant-v1-tax-types. Routes: module:accounting + existing accounting.* permissions (no new slugs).

Catalog versions

• accounting 1.7.0 — tax types CRUD, starter WHT accounts, invoice/credit tax split
• accounting 1.7.1 — withholding on payments/expenses, counterparty defaults
• accounting 1.7.2 — list API fix: direction=asc|desc sorts; enum values filter by tax direction
• invoices 1.8.1 — tax_type_id on billing lines

List query: use sort + direction (asc/desc) for ordering; pass tax direction enum values to filter. See API.

Tests

• tests/Feature/Tenant/Accounting/TaxTypeTest.php
• tests/Feature/Tenant/Accounting/PaymentWithholdingTest.php
• tests/Feature/Tenant/Accounting/ExpenseWithholdingTest.php
• tests/Feature/Tenant/CustomerInvoice/CustomerInvoiceAccountingTest.php (tax split)

Playwright: e2e/tests/accounting/tax-types.spec.ts

Deferred

Country template imports, formula/filer engines, payroll statutory tax, WHT certificates, multi-jurisdiction per contact.