woocommerce/includes/class-wc-tax.php

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<?php
/**
* Performs tax calculations and loads tax rates.
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*
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* @class WC_Tax
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* @version 2.0.0
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* @package WooCommerce/Classes
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* @category Class
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* @author WooThemes
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*/
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class WC_Tax {
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/** @var array */
public $matched_rates;
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var $log = array();
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/**
* __construct function.
*
* @access public
* @return void
*/
public function __construct() {
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$this->precision = WC_ROUNDING_PRECISION;
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$this->dp = (int) get_option( 'woocommerce_price_num_decimals' );
$this->round_at_subtotal = get_option('woocommerce_tax_round_at_subtotal') == 'yes';
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}
/**
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* Calculate tax for a line
* @param float $price Price to calc tax on
* @param array $rates Rates to apply
* @param boolean $price_includes_tax Whether the passed price has taxes included
* @param boolean $suppress_rounding Whether to supress any rounding from taking place
* @return array Array of rates + prices after tax
*/
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public function calc_tax( $price, $rates, $price_includes_tax = false, $suppress_rounding = false ) {
// Work in pence to X precision
$price = $this->precision( $price );
if ( $price_includes_tax )
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$taxes = $this->calc_inclusive_tax( $price, $rates );
else
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$taxes = $this->calc_exclusive_tax( $price, $rates );
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// Round to precision
if ( ! $this->round_at_subtotal && ! $suppress_rounding ) {
$taxes = array_map( 'round', $taxes ); // Round to precision
}
// Remove precision
$price = $this->remove_precision( $price );
$taxes = array_map( array( $this, 'remove_precision' ), $taxes );
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return apply_filters( 'woocommerce_calc_tax', $taxes, $price, $rates, $price_includes_tax, $suppress_rounding );
}
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/**
* Calculate the shipping tax using a passed array of rates.
*
* @param float Price
* @param array Taxation Rate
* @return array
*/
public function calc_shipping_tax( $price, $rates ) {
return $this->calc_exclusive_tax( $price, $rates );
}
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/**
* Multiply cost by pow precision
* @param float $price
* @return float
*/
private function precision( $price ) {
return $price * ( pow( 10, $this->precision ) );
}
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/**
* Divide cost by pow precision
* @param float $price
* @return float
*/
private function remove_precision( $price ) {
return $price / ( pow( 10, $this->precision ) );
}
/**
* Round to precision.
*
* Filter example: to return rounding to .5 cents you'd use:
*
* public function euro_5cent_rounding( $in ) {
* return round( $in / 5, 2 ) * 5;
* }
* add_filter( 'woocommerce_tax_round', 'euro_5cent_rounding' );
*/
public function round( $in ) {
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return apply_filters( 'woocommerce_tax_round', round( $in, $this->precision ), $in );
}
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/**
* Calc tax from inclusive price
*
* @param float $price
* @param array $rates
* @return array
*/
private function calc_inclusive_tax( $price, $rates ) {
$taxes = array();
$regular_tax_rates = $compound_tax_rates = 0;
foreach ( $rates as $key => $rate )
if ( $rate['compound'] == 'yes' )
$compound_tax_rates = $compound_tax_rates + $rate['rate'];
else
$regular_tax_rates = $regular_tax_rates + $rate['rate'];
$regular_tax_rate = 1 + ( $regular_tax_rates / 100 );
$compound_tax_rate = 1 + ( $compound_tax_rates / 100 );
$non_compound_price = $price / $compound_tax_rate;
foreach ( $rates as $key => $rate ) {
if ( ! isset( $taxes[ $key ] ) )
$taxes[ $key ] = 0;
$the_rate = $rate['rate'] / 100;
if ( $rate['compound'] == 'yes' ) {
$the_price = $price;
$the_rate = $the_rate / $compound_tax_rate;
} else {
$the_price = $non_compound_price;
$the_rate = $the_rate / $regular_tax_rate;
}
$net_price = $price - ( $the_rate * $the_price );
$tax_amount = $price - $net_price;
$taxes[ $key ] += apply_filters( 'woocommerce_price_inc_tax_amount', $tax_amount, $key, $rate, $price );
}
return $taxes;
}
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/**
* Calc tax from exclusive price
*
* @param float $price
* @param array $rates
* @return array
*/
private function calc_exclusive_tax( $price, $rates ) {
$taxes = array();
// Multiple taxes
foreach ( $rates as $key => $rate ) {
if ( $rate['compound'] == 'yes' )
continue;
$tax_amount = $price * ( $rate['rate'] / 100 );
// ADVANCED: Allow third parties to modify this rate
$tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price );
// Add rate
if ( ! isset( $taxes[ $key ] ) )
$taxes[ $key ] = $tax_amount;
else
$taxes[ $key ] += $tax_amount;
}
$pre_compound_total = array_sum( $taxes );
// Compound taxes
if ( $rates ) {
foreach ( $rates as $key => $rate ) {
if ( $rate['compound'] == 'no' )
continue;
$the_price_inc_tax = $price + ( $pre_compound_total * 100 );
$tax_amount = $the_price_inc_tax * ( $rate['rate'] / 100 );
// ADVANCED: Allow third parties to modifiy this rate
$tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price, $the_price_inc_tax, $pre_compound_total );
// Add rate
if ( ! isset( $taxes[ $key ] ) )
$taxes[ $key ] = $tax_amount;
else
$taxes[ $key ] += $tax_amount;
}
}
return $taxes;
}
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/**
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* Searches for all matching country/state/postcode tax rates.
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*
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* @access public
* @param string $args (default: '')
* @return array
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*/
public function find_rates( $args = array() ) {
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global $wpdb;
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$defaults = array(
'country' => '',
'state' => '',
'city' => '',
'postcode' => '',
'tax_class' => ''
);
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$args = wp_parse_args( $args, $defaults );
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extract( $args, EXTR_SKIP );
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if ( ! $country )
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return array();
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// Handle postcodes
$valid_postcodes = array( '*', strtoupper( woocommerce_clean( $postcode ) ) );
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// Work out possible valid wildcard postcodes
$postcode_length = strlen( $postcode );
$wildcard_postcode = strtoupper( woocommerce_clean( $postcode ) );
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for ( $i = 0; $i < $postcode_length; $i ++ ) {
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$wildcard_postcode = substr( $wildcard_postcode, 0, -1 );
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$valid_postcodes[] = $wildcard_postcode . '*';
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}
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// Run the query
$found_rates = $wpdb->get_results( $wpdb->prepare( "
SELECT * FROM (
SELECT tax_rates.* FROM
{$wpdb->prefix}woocommerce_tax_rates as tax_rates
LEFT OUTER JOIN
{$wpdb->prefix}woocommerce_tax_rate_locations as locations ON tax_rates.tax_rate_id = locations.tax_rate_id
LEFT OUTER JOIN
{$wpdb->prefix}woocommerce_tax_rate_locations as locations2 ON tax_rates.tax_rate_id = locations2.tax_rate_id
WHERE
tax_rate_country IN ( %s, '' )
AND tax_rate_state IN ( %s, '' )
AND tax_rate_class = %s
AND
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(
(
locations.location_type IS NULL
)
OR
(
locations.location_type = 'postcode'
AND locations.location_code IN ('" . implode( "','", $valid_postcodes ) . "')
AND locations2.location_type = 'city'
AND locations2.location_code = %s
)
OR
(
locations.location_type = 'postcode'
AND locations.location_code IN ('" . implode( "','", $valid_postcodes ) . "')
AND 0 = (
SELECT COUNT(*) FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sublocations
WHERE sublocations.location_type = 'city'
AND sublocations.tax_rate_id = tax_rates.tax_rate_id
)
)
OR
(
locations.location_type = 'city'
AND locations.location_code = %s
AND 0 = (
SELECT COUNT(*) FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sublocations
WHERE sublocations.location_type = 'postcode'
AND sublocations.tax_rate_id = tax_rates.tax_rate_id
)
)
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)
GROUP BY
tax_rate_id
ORDER BY
tax_rate_priority, tax_rate_order
) as ordered_taxes
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GROUP BY
tax_rate_priority
",
strtoupper( $country ),
strtoupper( $state ),
sanitize_title( $tax_class ),
strtoupper( $city ),
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strtoupper( $city )
) );
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// Put results into array
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$matched_tax_rates = array();
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foreach ( $found_rates as $found_rate )
$matched_tax_rates[ $found_rate->tax_rate_id ] = array(
'rate' => $found_rate->tax_rate,
'label' => $found_rate->tax_rate_name,
'shipping' => $found_rate->tax_rate_shipping ? 'yes' : 'no',
'compound' => $found_rate->tax_rate_compound ? 'yes' : 'no'
);
return apply_filters( 'woocommerce_matched_tax_rates', $matched_tax_rates, $country, $state, $postcode, $city, $tax_class );
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}
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/**
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* Get's an array of matching rates for a tax class.
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*
* @param object Tax Class
* @return array
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*/
public function get_rates( $tax_class = '' ) {
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$tax_class = sanitize_title( $tax_class );
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/* Checkout uses customer location for the tax rates. Also, if shipping has been calculated, use the customers address. */
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if ( ( defined('WOOCOMMERCE_CHECKOUT') && WOOCOMMERCE_CHECKOUT ) || ( ! empty( WC()->customer ) && WC()->customer->has_calculated_shipping() ) ) {
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list( $country, $state, $postcode, $city ) = WC()->customer->get_taxable_address();
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$matched_tax_rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
'postcode' => $postcode,
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'city' => $city,
'tax_class' => $tax_class
) );
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} else {
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// Prices which include tax should always use the base rate if we don't know where the user is located
// Prices excluding tax however should just not add any taxes, as they will be added during checkout.
// The woocommerce_default_customer_address option (when set to base) is also used here.
$matched_tax_rates = get_option( 'woocommerce_prices_include_tax' ) == 'yes' || get_option( 'woocommerce_default_customer_address' ) == 'base'
? $this->get_shop_base_rate( $tax_class )
: array();
}
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return apply_filters('woocommerce_matched_rates', $matched_tax_rates, $tax_class);
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}
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/**
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* Get's an array of matching rates for the shop's base country.
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*
* @param string Tax Class
* @return array
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*/
public function get_shop_base_rate( $tax_class = '' ) {
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return $this->find_rates( array(
'country' => WC()->countries->get_base_country(),
'state' => WC()->countries->get_base_state(),
'postcode' => WC()->countries->get_base_postcode(),
'city' => WC()->countries->get_base_city(),
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'tax_class' => $tax_class
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) );
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}
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/**
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* Gets an array of matching shipping tax rates for a given class.
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*
* @param string Tax Class
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* @return mixed
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*/
public function get_shipping_tax_rates( $tax_class = null ) {
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// See if we have an explicitly set shipping tax class
if ( $shipping_tax_class = get_option( 'woocommerce_shipping_tax_class' ) ) {
$tax_class = $shipping_tax_class == 'standard' ? '' : $shipping_tax_class;
}
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if ( ( defined('WOOCOMMERCE_CHECKOUT') && WOOCOMMERCE_CHECKOUT ) || ( ! empty( WC()->customer ) && WC()->customer->has_calculated_shipping() ) ) {
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list( $country, $state, $postcode, $city ) = WC()->customer->get_taxable_address();
} else {
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// Prices which include tax should always use the base rate if we don't know where the user is located
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// Prices excluding tax however should just not add any taxes, as they will be added during checkout
if ( get_option( 'woocommerce_prices_include_tax' ) == 'yes' || get_option( 'woocommerce_default_customer_address' ) == 'base' ) {
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$country = WC()->countries->get_base_country();
$state = WC()->countries->get_base_state();
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$postcode = '';
$city = '';
} else {
return array();
}
}
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// If we are here then shipping is taxable - work it out
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if ( ! is_null( $tax_class ) ) {
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$matched_tax_rates = array();
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// This will be per item shipping
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$rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
'postcode' => $postcode,
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'city' => $city,
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'tax_class' => $tax_class
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) );
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if ( $rates )
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foreach ( $rates as $key => $rate )
if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
$matched_tax_rates[ $key ] = $rate;
if ( sizeof( $matched_tax_rates ) == 0 ) {
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// Get standard rate
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$rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
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'city' => $city,
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'postcode' => $postcode,
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) );
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if ( $rates )
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foreach ( $rates as $key => $rate )
if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
$matched_tax_rates[ $key ] = $rate;
}
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return $matched_tax_rates;
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} else {
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// This will be per order shipping - loop through the order and find the highest tax class rate
$found_tax_classes = array();
$matched_tax_rates = array();
$rates = false;
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// Loop cart and find the highest tax band
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if ( sizeof( WC()->cart->get_cart() ) > 0 )
foreach ( WC()->cart->get_cart() as $item )
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$found_tax_classes[] = $item['data']->get_tax_class();
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$found_tax_classes = array_unique( $found_tax_classes );
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// If multiple classes are found, use highest
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if ( sizeof( $found_tax_classes ) > 1 ) {
if ( in_array( '', $found_tax_classes ) ) {
$rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
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'city' => $city,
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'postcode' => $postcode,
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) );
} else {
$tax_classes = array_filter( array_map( 'trim', explode( "\n", get_option( 'woocommerce_tax_classes' ) ) ) );
foreach ( $tax_classes as $tax_class ) {
if ( in_array( $tax_class, $found_tax_classes ) ) {
$rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
'postcode' => $postcode,
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'city' => $city,
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'tax_class' => $tax_class
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) );
break;
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}
}
}
// If a single tax class is found, use it
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} elseif ( sizeof( $found_tax_classes ) == 1 ) {
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$rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
'postcode' => $postcode,
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'city' => $city,
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'tax_class' => $found_tax_classes[0]
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) );
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}
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// If no class rate are found, use standard rates
if ( ! $rates )
$rates = $this->find_rates( array(
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'country' => $country,
'state' => $state,
'postcode' => $postcode,
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'city' => $city,
) );
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if ( $rates )
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foreach ( $rates as $key => $rate )
if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
$matched_tax_rates[ $key ] = $rate;
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return $matched_tax_rates;
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}
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return array(); // return false
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}
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/**
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* Return true/false depending on if a rate is a compound rate.
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*
* @param int key
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* @return bool
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*/
public function is_compound( $key ) {
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global $wpdb;
return $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_compound FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) ) ? true : false;
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}
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/**
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* Return a given rates label.
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*
* @param int key
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* @return string
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*/
public function get_rate_label( $key ) {
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global $wpdb;
$rate_name = $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_name FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
if ( ! $rate_name )
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$rate_name = WC()->countries->tax_or_vat();
return apply_filters( 'woocommerce_rate_label', $rate_name, $key, $this );
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}
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/**
* Get a rates code. Code is made up of COUNTRY-STATE-NAME-Priority. E.g GB-VAT-1, US-AL-TAX-1
*
* @access public
* @param mixed $key
* @return void
*/
public function get_rate_code( $key ) {
global $wpdb;
$rate = $wpdb->get_row( $wpdb->prepare( "SELECT * FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
$code = array();
$code[] = $rate->tax_rate_country;
$code[] = $rate->tax_rate_state;
$code[] = $rate->tax_rate_name ? $rate->tax_rate_name : 'TAX';
$code[] = absint( $rate->tax_rate_priority );
return apply_filters( 'woocommerce_rate_code', strtoupper( implode( '-', array_filter( $code ) ) ), $key, $this );
}
/**
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* Round tax lines and return the sum.
*
* @param array
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* @return float
*/
public function get_tax_total( $taxes ) {
return array_sum( array_map( array( $this, 'round' ), $taxes ) );
}
}