From cecb6c255c186e4a1014afda4fe2d774a38607af Mon Sep 17 00:00:00 2001
From: Ali <010109ali@gmail.com>
Date: Tue, 5 May 2026 18:16:12 +0000
Subject: [PATCH] fix(single-declaration): exclude income-tax-exempt amount
 before bracket
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Apply gəlir vergisi brackets to (gross_pay − custom_vergi_amount), not raw
gross. Slips marked azadolma drop to 0 contribution, matching how the
formula editor fills the tax-base column. Affects bölmə 3 hissə 1 and
əlavə 1 hissə 1 vergi məbləği.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
---
 ...lated_to_salaried_and_non_salaried_work.py | 36 +++++++++++--------
 1 file changed, 21 insertions(+), 15 deletions(-)

diff --git a/taxes_az/taxes_az/doctype/single_declaration_related_to_salaried_and_non_salaried_work/single_declaration_related_to_salaried_and_non_salaried_work.py b/taxes_az/taxes_az/doctype/single_declaration_related_to_salaried_and_non_salaried_work/single_declaration_related_to_salaried_and_non_salaried_work.py
index 8f10ddf..3dcfc04 100644
--- a/taxes_az/taxes_az/doctype/single_declaration_related_to_salaried_and_non_salaried_work/single_declaration_related_to_salaried_and_non_salaried_work.py
+++ b/taxes_az/taxes_az/doctype/single_declaration_related_to_salaried_and_non_salaried_work/single_declaration_related_to_salaried_and_non_salaried_work.py
@@ -93,12 +93,12 @@ 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_gross = _per_employee_monthly_gross(payroll, quarter)
-		hisse_1_data = build_hisse_1(payroll, emp_monthly_gross)
+		emp_monthly_taxable = _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)
 		bolme2_hisse1_data = get_bolme2_hisse1_data(company, year, quarter)
-		bolme_3_data = build_bolme_3(emp_monthly_gross)
+		bolme_3_data = build_bolme_3(emp_monthly_taxable)
 		elave4_data = build_elave4_tables(payroll)
 
 		return {
@@ -202,14 +202,14 @@ def fetch_payroll_data(company, from_date, to_date):
 	}
 
 
-def build_hisse_1(payroll, emp_monthly_gross):
+def build_hisse_1(payroll, emp_monthly_taxable):
 	"""Build hissə_1 rows from aggregated payroll data."""
 	employee_map = payroll["employee_map"]
 	fin_map = payroll["fin_map"]
 
 	emp_quarterly_tax = {}
-	for (emp, _mi), gross in emp_monthly_gross.items():
-		emp_quarterly_tax[emp] = emp_quarterly_tax.get(emp, 0.0) + _calc_income_tax(gross)
+	for (emp, _mi), taxable in emp_monthly_taxable.items():
+		emp_quarterly_tax[emp] = emp_quarterly_tax.get(emp, 0.0) + _calc_income_tax(taxable)
 
 	result = []
 	for agg in employee_map.values():
@@ -305,8 +305,13 @@ def _calc_income_tax(gross):
 	return 625 + (gross - 8000) * 0.14
 
 
-def _per_employee_monthly_gross(payroll, quarter):
-	"""Group salary slips into {(employee, month_index_1to3): gross_pay_sum}."""
+def _per_employee_monthly_taxable(payroll, quarter):
+	"""Group salary slips into {(employee, month_index_1to3): taxable_income_sum}.
+
+	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.
+	"""
 	salary_slips = payroll["salary_slips"]
 	currency = payroll["currency"]
 	company_currency = payroll["company_currency"]
@@ -319,19 +324,20 @@ def _per_employee_monthly_gross(payroll, quarter):
 		month_index = ss.start_date.month - start_month + 1
 		if month_index not in (1, 2, 3):
 			continue
-		gp = flt(ss.gross_pay)
-		if currency == company_currency:
-			gp *= flt(ss.exchange_rate)
+		rate = flt(ss.exchange_rate) if currency == company_currency else 1.0
+		gp = flt(ss.gross_pay) * rate
+		exempt = flt(ss.get("custom_vergi_amount") or 0) * rate
+		taxable = max(gp - exempt, 0.0)
 		key = (ss.employee, month_index)
-		result[key] = result.get(key, 0.0) + gp
+		result[key] = result.get(key, 0.0) + taxable
 	return result
 
 
-def build_bolme_3(emp_monthly_gross):
+def build_bolme_3(emp_monthly_taxable):
 	"""Income tax (gəlir vergisi) per month, computed per-employee then summed."""
 	monthly_tax = {1: 0.0, 2: 0.0, 3: 0.0}
-	for (_emp, mi), gross in emp_monthly_gross.items():
-		monthly_tax[mi] += _calc_income_tax(gross)
+	for (_emp, mi), taxable in emp_monthly_taxable.items():
+		monthly_tax[mi] += _calc_income_tax(taxable)
 
 	return {
 		"Muzdlu işlə əlaqədar hesablamalar": {