552 lines
15 KiB
PHP
552 lines
15 KiB
PHP
<?php
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/**
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* Tax Functions
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*
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* These are functions used for checking if taxes are enabled, calculating taxes, etc.
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* Functions for retrieving tax amounts and such for individual payments are in
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* includes/payment-functions.php and includes/cart-functions.php
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*
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* @package EDD
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* @subpackage Functions/Taxes
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* @copyright Copyright (c) 2018, Easy Digital Downloads, LLC
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* @license http://opensource.org/licenses/gpl-2.0.php GNU Public License
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* @since 1.3.3
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*/
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// Exit if accessed directly
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defined( 'ABSPATH' ) || exit;
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/**
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* Checks if taxes are enabled by using the option set from the EDD Settings.
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* The value returned can be filtered.
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*
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* @since 1.3.3
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*
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* @return bool True if taxes are enabled, false otherwise..
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*/
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function edd_use_taxes() {
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$ret = edd_get_option( 'enable_taxes', false );
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return (bool) apply_filters( 'edd_use_taxes', $ret );
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}
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/**
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* Retrieve tax rates
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*
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* @since 1.6
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* @since 3.0 Updated to use new query class.
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* Added $output parameter to output an array of EDD\Adjustments\Adjustment objects, if set to `object`.
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* Added $args parameter.
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*
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* @param array $args Query arguments
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* @param string $output Optional. Type of data to output. Any of ARRAY_N | OBJECT.
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*
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* @return array|\EDD\Adjustments\Adjustment[] Tax rates.
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*/
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function edd_get_tax_rates( $args = array(), $output = ARRAY_N ) {
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if ( isset( $args['status'] ) && 'active' === $args['status'] ) {
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add_filter( 'edd_adjustments_query_clauses', 'edd_active_tax_rates_query_clauses' );
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}
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// Instantiate a query object
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$adjustments = new EDD\Database\Queries\Adjustment();
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// Parse args
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$r = wp_parse_args( $args, array(
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'number' => 9999,
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'type' => 'tax_rate',
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'orderby' => 'date_created',
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'order' => 'ASC',
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) );
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if ( isset( $args['status'] ) && 'active' === $args['status'] ) {
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remove_filter( 'edd_adjustments_query_clauses', 'edd_active_tax_rates_query_clauses' );
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}
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$adjustments->query( $r );
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if ( OBJECT === $output ) {
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return $adjustments->items;
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}
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$rates = array();
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if ( $adjustments->items ) {
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foreach ( $adjustments->items as $tax_rate ) {
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$rate = array(
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'id' => absint( $tax_rate->id ),
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'country' => esc_attr( $tax_rate->name ),
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'rate' => floatval( $tax_rate->amount ),
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'state' => '',
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'global' => '1',
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'status' => esc_attr( $tax_rate->status ),
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'scope' => esc_attr( $tax_rate->scope ),
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);
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if ( ! empty( $tax_rate->description ) ) {
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$rate['state'] = esc_attr( $tax_rate->description );
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}
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if ( 'region' === $tax_rate->scope ) {
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$rate['global'] = '0';
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}
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$rates[] = $rate;
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}
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}
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return (array) apply_filters( 'edd_get_tax_rates', $rates );
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}
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/**
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* Query for and return array of tax rates counts, keyed by status.
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*
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* @since 3.0
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*
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* @return array
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*/
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function edd_get_tax_rate_counts( $args = array() ) {
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// Parse arguments
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$r = wp_parse_args( $args, array(
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'count' => true,
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'groupby' => 'status',
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'type' => 'tax_rate'
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) );
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// Query for count.
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$counts = new EDD\Database\Queries\Adjustment( $r );
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// Format & return
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return edd_format_counts( $counts, $r['groupby'] );
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}
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/**
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* Add a WHERE clause to ensure only active tax rates are returned.
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*
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* @since 3.0
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*
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* @param array $clauses Query clauses.
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* @return array $clauses Updated query clauses.
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*/
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function edd_active_tax_rates_query_clauses( $clauses ) {
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$date = \Carbon\Carbon::now( edd_get_timezone_id() )->toDateTimeString();
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$clauses['where'] .= "
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AND ( start_date < '{$date}' OR start_date IS NULL )
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AND ( end_date > '{$date}' OR end_date IS NULL )
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";
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return $clauses;
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}
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/**
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* Get taxation rate.
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*
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* @since 1.3.3
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* @since 3.0 Refactored to work with custom tables and start and end dates.
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* Renamed $state parameter to $region.
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* Added $fallback parameter to only get rate for passed Country and Region.
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*
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* @param string $country Country.
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* @param string $region Region.
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* @param boolean $fallback Fall back to (in order): server $_POST data, the current Customer's
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* address information, then your store's Business Country setting.
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* Default true.
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*
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* @return float
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*/
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function edd_get_tax_rate( $country = '', $region = '', $fallback = true ) {
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// Get the address, to try to get the tax rate
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$user_address = edd_get_customer_address();
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$address_line_1 = ! empty( $_POST['card_address'] )
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? sanitize_text_field( $_POST['card_address'] )
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: '';
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$address_line_2 = ! empty( $_POST['card_address_2'] )
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? sanitize_text_field( $_POST['card_address_2'] )
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: '';
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$city = ! empty( $_POST['card_city'] )
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? sanitize_text_field( $_POST['card_city'] )
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: '';
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$zip = ! empty( $_POST['card_zip'] )
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? sanitize_text_field( $_POST['card_zip'] )
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: '';
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// Country
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if ( empty( $country ) && true === $fallback ) {
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if ( ! empty( $_POST['billing_country'] ) ) {
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$country = $_POST['billing_country'];
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} elseif ( is_user_logged_in() && ! empty( $user_address['country'] ) ) {
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$country = $user_address['country'];
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}
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$country = empty( $country )
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? edd_get_shop_country()
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: $country;
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}
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// Region
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if ( empty( $region ) && true === $fallback ) {
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if ( ! empty( $_POST['state'] ) ) {
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$region = $_POST['state'];
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} elseif ( ! empty( $_POST['card_state'] ) ) {
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$region = $_POST['card_state'];
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} elseif ( is_user_logged_in() && ! empty( $user_address['state'] ) ) {
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$region = $user_address['state'];
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}
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$region = empty( $region )
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? edd_get_shop_state()
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: $region;
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}
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$tax_rate = edd_get_tax_rate_by_location(
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array(
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'country' => $country,
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'region' => $region,
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)
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);
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$rate = $tax_rate ? $tax_rate->amount : 0.00;
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// Convert to a number we can use
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$rate = $rate / 100;
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/**
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* Allow the tax rate to be filtered.
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*
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* @since 1.3.3
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* @since 3.0 Added entire customer address.
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*
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* @param float $rate Calculated tax rate.
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* @param string $country Country.
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* @param string $region Region.
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* @param string $address_line_1 First line of address.
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* @param string $address_line_2 Second line of address.
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* @param string $city City.
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* @param string $zip ZIP code.
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*/
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return apply_filters( 'edd_tax_rate', $rate, $country, $region, $address_line_1, $address_line_2, $city, $zip );
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}
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/**
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* Retrieve a fully formatted tax rate
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*
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* @since 1.9
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* @param string $country The country to retrieve a rate for
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* @param string $state The state to retrieve a rate for
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* @return string Formatted rate
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*/
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function edd_get_formatted_tax_rate( $country = false, $state = false ) {
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$rate = edd_get_tax_rate( $country, $state );
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$rate = round( $rate * 100, 4 );
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$formatted = $rate .= '%';
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return apply_filters( 'edd_formatted_tax_rate', $formatted, $rate, $country, $state );
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}
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/**
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* Calculate the taxed amount.
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*
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* @since 1.3.3
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* @since 3.0 Renamed $state parameter to $region.
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* Added $fallback parameter.
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* Added `$tax_rate` parameter.
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*
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* @param float $amount Amount.
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* @param string $country Country. Default base country.
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* @param string $region Region. Default base region.
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* @param boolean $fallback Fall back to (in order): server $_POST data, the current Customer's
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* address information, then your store's Business Country setting.
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* Default true.
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* @param null|float $tax_rate Tax rate to use for the calculataion. If `null`, the rate is retrieved using
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* `edd_get_tax_rate()`.
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*
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* @return float $tax Taxed amount.
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*/
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function edd_calculate_tax( $amount = 0.00, $country = '', $region = '', $fallback = true, $tax_rate = null ) {
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$rate = ( null === $tax_rate ) ? edd_get_tax_rate( $country, $region, $fallback ) : $tax_rate;
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$tax = 0.00;
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if ( edd_use_taxes() && $amount > 0 ) {
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if ( edd_prices_include_tax() ) {
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$pre_tax = ( $amount / ( 1 + $rate ) );
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$tax = $amount - $pre_tax;
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} else {
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$tax = $amount * $rate;
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}
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}
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/**
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* Filter the taxed amount.
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*
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* @since 1.5.3
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*
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* @param float $tax Taxed amount.
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* @param float $rate Tax rate applied.
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* @param string $country Country.
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* @param string $region Region.
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*/
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return apply_filters( 'edd_taxed_amount', $tax, $rate, $country, $region );
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}
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/**
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* Returns the formatted tax amount for the given year
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*
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* @since 1.3.3
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* @param $year int The year to retrieve taxes for, i.e. 2012
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* @uses edd_get_sales_tax_for_year()
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* @return void
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*/
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function edd_sales_tax_for_year( $year = null ) {
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echo edd_currency_filter( edd_format_amount( edd_get_sales_tax_for_year( $year ) ) );
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}
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/**
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* Gets the sales tax for the given year
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*
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* @since 1.3.3
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* @param $year int The year to retrieve taxes for, i.e. 2012
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* @uses edd_get_payment_tax()
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* @return float $tax Sales tax
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*/
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function edd_get_sales_tax_for_year( $year = null ) {
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global $wpdb;
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// Start at zero
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$tax = 0;
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if ( ! empty( $year ) ) {
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$year = absint( $year );
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$tax = $wpdb->get_var( $wpdb->prepare( "SELECT SUM(tax) FROM {$wpdb->edd_orders} WHERE status IN('complete', 'revoked') AND YEAR(date_created) = %d", $year ) );
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}
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if ( ! $tax || is_null( $tax ) ) {
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$tax = 0.00;
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}
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// Filter & return
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return (float) apply_filters( 'edd_get_sales_tax_for_year', $tax, $year );
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}
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/**
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* Is the cart taxed?
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*
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* This used to include a check for local tax opt-in, but that was ripped out in v1.6, so this is just a wrapper now
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*
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* @since 1.5
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* @return bool
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*/
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function edd_is_cart_taxed() {
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return edd_use_taxes();
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}
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/**
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* Check if the individual product prices include tax
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*
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* @since 1.5
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* @return bool $include_tax
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*/
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function edd_prices_include_tax() {
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$ret = ( edd_get_option( 'prices_include_tax', false ) === 'yes' && edd_use_taxes() );
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return apply_filters( 'edd_prices_include_tax', $ret );
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}
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/**
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* Checks whether the user has enabled display of taxes on the checkout
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*
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* @since 1.5
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* @return bool $include_tax
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*/
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function edd_prices_show_tax_on_checkout() {
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$ret = ( edd_get_option( 'checkout_include_tax', false ) === 'yes' && edd_use_taxes() );
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return apply_filters( 'edd_taxes_on_prices_on_checkout', $ret );
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}
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/**
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* Check to see if we should show included taxes
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*
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* Some countries (notably in the EU) require included taxes to be displayed.
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*
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* @since 1.7
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* @author Daniel J Griffiths
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* @return bool
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*/
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function edd_display_tax_rate() {
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$ret = edd_use_taxes() && edd_get_option( 'display_tax_rate', false );
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return apply_filters( 'edd_display_tax_rate', $ret );
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}
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/**
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* Should we show address fields for taxation purposes?
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*
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* @since 1.y
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* @return bool
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*/
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function edd_cart_needs_tax_address_fields() {
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if ( ! edd_is_cart_taxed() ) {
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return false;
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}
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return ! did_action( 'edd_after_cc_fields', 'edd_default_cc_address_fields' );
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}
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/**
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* Is this Download excluded from tax?
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*
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* @since 1.9
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* @return bool
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*/
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function edd_download_is_tax_exclusive( $download_id = 0 ) {
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$ret = (bool) get_post_meta( $download_id, '_edd_download_tax_exclusive', true );
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return (Bool) apply_filters( 'edd_download_is_tax_exclusive', $ret, $download_id );
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}
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/**
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* Gets the tax rate object from the database for a given country / region.
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* Used in `edd_get_tax_rate`, `edd_build_order`, `edd_add_manual_order`.
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* If a regional tax rate is found, it will be returned immediately,
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* so rates with a scope of `country` may be overridden by a more specific rate.
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*
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* @param array $args {
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* Country and, optionally, region to get the tax rate for.
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*
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* @type string $country Required - country to check.
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* @type string $region Optional - check a specific region within the country.
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* }
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* @return \EDD\Database\Rows\Adjustment|false
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*
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* @since 3.0
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*/
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function edd_get_tax_rate_by_location( $args ) {
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$rate = false;
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$tax_rates = array();
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// Fetch all the active country tax rates from the database.
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// The region is not passed in deliberately in order to check for country-wide tax rates.
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if ( ! empty( $args['country'] ) ) {
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$tax_rates = edd_get_tax_rates(
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array(
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'name' => $args['country'],
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'status' => 'active',
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),
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OBJECT
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);
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}
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if ( ! empty( $tax_rates ) ) {
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foreach ( $tax_rates as $tax_rate ) {
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// Regional tax rate.
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if ( ! empty( $args['region'] ) && ! empty( $tax_rate->description ) && 'region' === $tax_rate->scope ) {
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if ( strtolower( $args['region'] ) !== strtolower( $tax_rate->description ) ) {
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continue;
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}
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// A tax rate matching the region/description was found, so return it.
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return $tax_rate;
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} elseif ( 'country' === $tax_rate->scope ) {
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// Countrywide tax rate.
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$rate = $tax_rate;
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}
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}
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if ( $rate ) {
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return $rate;
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}
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}
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// No regional or country rate was found, so look for a global rate.
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$global_rates = edd_get_tax_rates(
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array(
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'name' => '',
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'scope' => 'global',
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'status' => 'active',
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),
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OBJECT
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);
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return ! empty( $global_rates ) ? reset( $global_rates ) : $rate;
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}
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/**
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* Clears the tax rate cache prior to displaying the cart.
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* This fixes potential issues with custom tax rates / rate filtering from after we added
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* tax rate caching logic.
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*
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* @link https://github.com/easydigitaldownloads/easy-digital-downloads/pull/8509#issuecomment-926576698
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*
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* @since 3.0
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*/
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add_action( 'edd_before_checkout_cart', function () {
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EDD()->cart->set_tax_rate( null );
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} );
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/**
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* Adds a tax rate to the database.
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* If an active tax rate is found, it's demoted to inactive and the new one is added.
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*
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* @since 3.0.3
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* @param array $data The array of data to create the tax rate.
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* @return int|false Returns the tax rate ID if one is added; otherwise false.
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*/
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function edd_add_tax_rate( $data = array() ) {
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$data = wp_parse_args(
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$data,
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array(
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'name' => '',
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'description' => '',
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'status' => 'active',
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)
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);
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// The type and amount type for tax rates cannot be overridden.
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$data['type'] = 'tax_rate';
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$data['amount_type'] = 'percent';
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if ( empty( $data['scope'] ) ) {
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$scope = 'country';
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if ( empty( $data['name'] ) && empty( $data['description'] ) ) {
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$scope = 'global';
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|
} elseif ( ! empty( $data['name'] ) && ! empty( $data['description'] ) ) {
|
|
$scope = 'region';
|
|
}
|
|
$data['scope'] = $scope;
|
|
}
|
|
|
|
// Check if the tax rate exists.
|
|
$data_to_check = array(
|
|
'type' => 'tax_rate',
|
|
'fields' => 'ids',
|
|
'status' => 'active',
|
|
'name' => $data['name'],
|
|
'description' => $data['description'],
|
|
'scope' => $data['scope'],
|
|
);
|
|
|
|
// Query for potentially matching active rates.
|
|
$tax_rate_exists = edd_get_adjustments( $data_to_check );
|
|
$tax_rate_id = edd_add_adjustment( $data );
|
|
|
|
// If the new tax rate was successfully added, set the old one to inactive.
|
|
if ( $tax_rate_id && ! empty( $tax_rate_exists ) ) {
|
|
edd_update_adjustment( $tax_rate_exists[0], array( 'status' => 'inactive' ) );
|
|
}
|
|
|
|
return $tax_rate_id;
|
|
}
|