chore(single-declaration): log gəlir vergisi breakdown to browser console

Server returns a tax_debug payload (per-slip, per (employee, month), and
monthly totals) and the client logs it via console.group + console.table
when payroll data is loaded. Temporary aid for the bookkeeper review —
will be removed once formulas are signed off.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

taxes_az/taxes_az/doctype/single_declaration_related_to_salaried_and_non_salaried_work/single_declaration_related_to_salaried_and_non_salaried_work.js

@@ -87,6 +87,7 @@ function reload_hisse_1_data(frm) {
             frappe.dom.unfreeze();
 
             if (r.message && r.message.success) {
+                log_tax_debug(r.message.tax_debug);
                 populate_hisse_1(frm, r.message.hisse_1_data || []);
                 populate_child_table(frm, 'hissə_2', r.message.hisse_2_data || []);
                 populate_child_table(frm, 'hissə_3', r.message.hisse_3_data || []);
@@ -122,6 +123,35 @@ function reload_hisse_1_data(frm) {
     });
 }
 
+function log_tax_debug(dbg) {
+    if (!dbg) return;
+    console.group('%cGəlir vergisi — расчёт', 'font-weight: bold; color: #2563eb');
+    console.log('Формула: tax = bracket(gross_pay − custom_vergi_amount), per (employee, month), затем сумма');
+    console.log('Брекет: t≤2500 → t×3%; 2500<t≤8000 → 75+(t−2500)×10%; t>8000 → 625+(t−8000)×14%');
+
+    if (dbg.slips && dbg.slips.length) {
+        console.group(`Per-slip (${dbg.slips.length} слипов)`);
+        console.table(dbg.slips);
+        console.groupEnd();
+    } else {
+        console.log('Слипов нет.');
+    }
+
+    if (dbg.per_employee_per_month && dbg.per_employee_per_month.length) {
+        console.group('Per-employee × month (taxable агрегирован, брекет применён)');
+        console.table(dbg.per_employee_per_month);
+        console.groupEnd();
+    }
+
+    if (dbg.monthly_tax_totals) {
+        console.group('Итог: Bölmə 3 — Vergi məbləği');
+        console.table([dbg.monthly_tax_totals]);
+        console.groupEnd();
+    }
+
+    console.groupEnd();
+}
+
 function populate_hisse_1(frm, data) {
     populate_child_table(frm, 'hissə_1', data);
 }

taxes_az/taxes_az/doctype/single_declaration_related_to_salaried_and_non_salaried_work/single_declaration_related_to_salaried_and_non_salaried_work.py

@@ -93,7 +93,7 @@ def populate_declaration_tables(company, year, quarter):
 
 		# Fetch payroll data once, build hissə_1 and hissə_2 from it
 		payroll = fetch_payroll_data(company, from_date, to_date)
-		emp_monthly_taxable = _per_employee_monthly_taxable(payroll, quarter)
+		emp_monthly_taxable, tax_debug_slips = _per_employee_monthly_taxable(payroll, quarter)
 		hisse_1_data = build_hisse_1(payroll, emp_monthly_taxable)
 		hisse_2_data = build_hisse_2(payroll)
 		hisse_3_data = get_absence_data(company, from_date, to_date)
@@ -101,6 +101,29 @@ def populate_declaration_tables(company, year, quarter):
 		bolme_3_data = build_bolme_3(emp_monthly_taxable)
 		elave4_data = build_elave4_tables(payroll)
 
+		# Build debug breakdown for client-side console logging.
+		emp_month_summary = []
+		for (emp, mi), taxable in sorted(emp_monthly_taxable.items()):
+			emp_month_summary.append({
+				"employee": emp,
+				"month": mi,
+				"taxable_total": round(taxable, 2),
+				"tax": round(_calc_income_tax(taxable), 2),
+			})
+		monthly_totals = {1: 0.0, 2: 0.0, 3: 0.0}
+		for row in emp_month_summary:
+			monthly_totals[row["month"]] += row["tax"]
+		tax_debug = {
+			"slips": tax_debug_slips,
+			"per_employee_per_month": emp_month_summary,
+			"monthly_tax_totals": {
+				"m1": round(monthly_totals[1], 2),
+				"m2": round(monthly_totals[2], 2),
+				"m3": round(monthly_totals[3], 2),
+				"quarter": round(sum(monthly_totals.values()), 2),
+			},
+		}
+
 		return {
 			"success": True,
 			"hisse_1_data": hisse_1_data,
@@ -108,6 +131,7 @@ def populate_declaration_tables(company, year, quarter):
 			"hisse_3_data": hisse_3_data,
 			"bolme2_hisse1_data": bolme2_hisse1_data,
 			"bolme_3_data": bolme_3_data,
+			"tax_debug": tax_debug,
 			**elave4_data,
 		}
 
@@ -311,6 +335,9 @@ def _per_employee_monthly_taxable(payroll, quarter):
 	Taxable = gross_pay − custom_vergi_amount per slip. Slips fully marked as
 	income-tax-exempt (custom_vergi_indicator set, amount == gross_pay) drop to 0
 	and don't contribute to the bracket.
+
+	Returns (taxable_dict, debug_rows) — debug_rows is a per-slip breakdown for
+	client-side console logging.
 	"""
 	salary_slips = payroll["salary_slips"]
 	currency = payroll["currency"]
@@ -320,6 +347,7 @@ def _per_employee_monthly_taxable(payroll, quarter):
 	start_month = (quarter_num - 1) * 3 + 1
 
 	result = {}
+	debug_rows = []
 	for ss in salary_slips:
 		month_index = ss.start_date.month - start_month + 1
 		if month_index not in (1, 2, 3):
@@ -330,7 +358,18 @@ def _per_employee_monthly_taxable(payroll, quarter):
 		taxable = max(gp - exempt, 0.0)
 		key = (ss.employee, month_index)
 		result[key] = result.get(key, 0.0) + taxable
-	return result
+		debug_rows.append({
+			"slip": ss.name,
+			"employee": ss.employee,
+			"employee_name": ss.employee_name,
+			"month": month_index,
+			"start_date": str(ss.start_date),
+			"gross_pay": round(gp, 2),
+			"custom_vergi_amount": round(exempt, 2),
+			"taxable": round(taxable, 2),
+			"slip_tax": round(_calc_income_tax(taxable), 2),
+		})
+	return result, debug_rows
 
 
 def build_bolme_3(emp_monthly_taxable):