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[Core]: The user shall be able to produce a report with total Taxes amount that is due by the company according to the net profit #74
Description
Context
The user shall be able to produce a report with total Taxes amount that is due by the company according to the net profit
Specific:
As a finance user, I want to generate a report showing the total tax amount due based on net profit so that I can accurately determine the company's tax obligations.
Measurable:
The tax report will accurately calculate and display the total tax amount due to within a precision of two decimal places.
Achievable:
The system has access to the required net profit data and tax calculation formulas, making report generation feasible.
Relevant:
This feature directly supports compliance with tax regulations and accurate financial reporting.
Time-bound:
The tax report generation feature will be fully implemented and tested within the next sprint, ending in two weeks.
### Arrange:
// 1. Create a mock NetProfitRepository that returns a fixed net profit amount.
// 2. Define a TaxCalculator class (or interface) and create a mock TaxCalculator that returns a specific tax amount based on the mocked net profit.
// 3. Instantiate the TaxReportGenerator class (the class responsible for generating the report) with the mocked NetProfitRepository and TaxCalculator.
### Act:
// 1. Call the `generate()` method on the TaxReportGenerator instance. This method should use the mocked NetProfitRepository to retrieve the net profit, the mocked TaxCalculator to calculate the tax, and format the output.
### Assert:
// 1. Assert that the `generate()` method returns a string.
// 2. Assert that the returned string contains the correct formatted net profit amount, formatted to two decimal places.
// 3. Assert that the returned string contains the correct formatted tax amount, formatted to two decimal places.
// 4. Assert that the returned string contains the expected labels for "Net Profit" and "Tax Amount Due".
Activity
nielsdrost7 commentedon Jul 16, 2026
SMART Plan — Tax due on net profit report
Specific
Let a company generate a report showing tax due, calculated from net profit (income minus expenses) over a period, using a configurable tax rate. Current state: the issue body's Arrange/Act/Assert block references a
NetProfitRepository, aTaxCalculator, and aTaxReportGenerator— none of these classes exist in the codebase, so that part of the body is boilerplate and is disregarded. What does exist:Modules\Core\Models\TaxRateandModules\Core\Enums\TaxRateType(exclusive/inclusive/zero/exempt) — but these model sales tax (VAT) behaviour on invoice line items, not a corporate/income tax rate applied to net profit. There is currently no concept anywhere of a company-level income tax rate. Income data is available viaPayment(payment_amount,paid_at) andInvoice(invoice_total); expense data viaModules\Expenses\Models\Expense(expense_amount,expensed_at). This is a distinct feature from #73 (VAT report) even though both are tax reports — #73 sums existing per-invoice VAT, this one needs a net-profit calculation plus a tax-rate concept that doesn't exist yet.Measurable
income_tax_rate(percentage) setting — there's no equivalent field onCompanyorSettingtoday.it_saves_the_configured_income_tax_rate_on_the_company()#[Test] public function it_saves_the_configured_income_tax_rate_on_the_company(): void { /* Arrange */ $this->company->update(['income_tax_rate' => null]); /* Act */ $this->company->update(['income_tax_rate' => 21.5]); /* Assert */ $this->assertSame(21.5, $this->company->fresh()->income_tax_rate); }NetProfitTaxReportService::generate($company, $from, $to)computes net profit as income (payment_amountsum) minus expenses (expense_amountsum) within the period.it_computes_net_profit_as_income_minus_expenses()#[Test] public function it_computes_net_profit_as_income_minus_expenses(): void { /* Arrange */ Payment::factory()->for($this->company)->create(['payment_amount' => 1000, 'paid_at' => now()->subDays(5)]); Expense::factory()->for($this->company)->create(['expense_amount' => 300, 'expensed_at' => now()->subDays(3)]); /* Act */ $report = app(NetProfitTaxReportService::class)->generate($this->company, now()->subMonth(), now()); /* Assert */ $this->assertSame(700.0, $report->netProfit); }income_tax_rateto net profit to compute tax due.it_applies_the_configured_tax_rate_to_net_profit()#[Test] public function it_applies_the_configured_tax_rate_to_net_profit(): void { /* Arrange */ $this->company->update(['income_tax_rate' => 20]); Payment::factory()->for($this->company)->create(['payment_amount' => 1000, 'paid_at' => now()]); /* Act */ $report = app(NetProfitTaxReportService::class)->generate($this->company, now()->subMonth(), now()); /* Assert */ $this->assertSame(200.0, $report->taxDue); }it_reports_zero_tax_due_when_net_profit_is_negative()#[Test] public function it_reports_zero_tax_due_when_net_profit_is_negative(): void { /* Arrange */ $this->company->update(['income_tax_rate' => 20]); Expense::factory()->for($this->company)->create(['expense_amount' => 500, 'expensed_at' => now()]); /* Act */ $report = app(NetProfitTaxReportService::class)->generate($this->company, now()->subMonth(), now()); /* Assert */ $this->assertSame(0.0, $report->taxDue); }it_formats_the_report_totals_to_two_decimal_places()#[Test] public function it_formats_the_report_totals_to_two_decimal_places(): void { /* Arrange */ $this->company->update(['income_tax_rate' => 33.333]); Payment::factory()->for($this->company)->create(['payment_amount' => 100, 'paid_at' => now()]); /* Act */ $report = app(NetProfitTaxReportService::class)->generate($this->company, now()->subMonth(), now()); /* Assert */ $this->assertSame('33.33', number_format($report->taxDue, 2)); }Achievable
income_tax_ratedecimal column tocompanies(there is no existing field for this — it's distinct fromTaxRate, which is per-line-item VAT).Modules/Core/Services/NetProfitTaxReportService.phpsummingPayment::whereBetween('paid_at', [...])->sum('payment_amount')minusExpense::whereBetween('expensed_at', [...])->sum('expense_amount'), both already company-scoped viaBelongsToCompany.invoice_total) — these differ for unpaid/overdue invoices, and the issue doesn't specify which; confirm with the reporter before implementing.Modules/Core/Tests/Feature/.Relevant
Net-profit-based tax (corporate/income tax) is a distinct legal obligation from VAT and currently has zero support in the system — not even a place to configure the rate.
Time-bound
Sprint 7 (income definition — cash received vs. invoiced — needs confirming with the reporter before implementation starts).