1 <?php
  2 /**
  3  * Performs tax calculations and loads tax rates.
  4  *
  5  * @class       WC_Tax
  6  * @version     2.0.0
  7  * @package     WooCommerce/Classes
  8  * @category    Class
  9  * @author      WooThemes
 10  */
 11 class WC_Tax {
 12 
 13     /** @var array */
 14     public $matched_rates;
 15 
 16 
 17     var $log = array();
 18 
 19     /**
 20      * __construct function.
 21      *
 22      * @access public
 23      */
 24     public function __construct() {
 25         $this->precision         = WC_ROUNDING_PRECISION;
 26         $this->dp                = (int) get_option( 'woocommerce_price_num_decimals' );
 27         $this->round_at_subtotal = get_option('woocommerce_tax_round_at_subtotal') == 'yes';
 28     }
 29 
 30     /**
 31      * Calculate tax for a line
 32      * @param  float  $price              Price to calc tax on
 33      * @param  array  $rates              Rates to apply
 34      * @param  boolean $price_includes_tax Whether the passed price has taxes included
 35      * @param  boolean $suppress_rounding  Whether to suppress any rounding from taking place
 36      * @return array                      Array of rates + prices after tax
 37      */
 38     public function calc_tax( $price, $rates, $price_includes_tax = false, $suppress_rounding = false ) {
 39         // Work in pence to X precision
 40         $price = $this->precision( $price );
 41 
 42         if ( $price_includes_tax )
 43             $taxes = $this->calc_inclusive_tax( $price, $rates );
 44         else
 45             $taxes = $this->calc_exclusive_tax( $price, $rates );
 46 
 47         // Round to precision
 48         if ( ! $this->round_at_subtotal && ! $suppress_rounding ) {
 49             $taxes = array_map( 'round', $taxes ); // Round to precision
 50         }
 51 
 52         // Remove precision
 53         $price     = $this->remove_precision( $price );
 54         $taxes     = array_map( array( $this, 'remove_precision' ), $taxes );
 55 
 56         return apply_filters( 'woocommerce_calc_tax', $taxes, $price, $rates, $price_includes_tax, $suppress_rounding );
 57     }
 58 
 59     /**
 60      * Calculate the shipping tax using a passed array of rates.
 61      *
 62      * @param   float       Price
 63      * @param   array       Taxation Rate
 64      * @return  array
 65      */
 66     public function calc_shipping_tax( $price, $rates ) {
 67         return $this->calc_exclusive_tax( $price, $rates );
 68     }
 69 
 70     /**
 71      * Multiply cost by pow precision
 72      * @param  float $price
 73      * @return float
 74      */
 75     private function precision( $price ) {
 76         return $price * ( pow( 10, $this->precision ) );
 77     }
 78 
 79     /**
 80      * Divide cost by pow precision
 81      * @param  float $price
 82      * @return float
 83      */
 84     private function remove_precision( $price ) {
 85         return $price / ( pow( 10, $this->precision ) );
 86     }
 87 
 88     /**
 89      * Round to precision.
 90      *
 91      * Filter example: to return rounding to .5 cents you'd use:
 92      *
 93      * public function euro_5cent_rounding( $in ) {
 94      *      return round( $in / 5, 2 ) * 5;
 95      * }
 96      * add_filter( 'woocommerce_tax_round', 'euro_5cent_rounding' );
 97      */
 98     public function round( $in ) {
 99         return apply_filters( 'woocommerce_tax_round', round( $in, $this->precision ), $in );
100     }
101 
102     /**
103      * Calc tax from inclusive price
104      *
105      * @param  float $price
106      * @param  array $rates
107      * @return array
108      */
109     private function calc_inclusive_tax( $price, $rates ) {
110         $taxes = array();
111 
112         $regular_tax_rates = $compound_tax_rates = 0;
113 
114         foreach ( $rates as $key => $rate )
115             if ( $rate['compound'] == 'yes' )
116                 $compound_tax_rates = $compound_tax_rates + $rate['rate'];
117             else
118                 $regular_tax_rates  = $regular_tax_rates + $rate['rate'];
119 
120         $regular_tax_rate   = 1 + ( $regular_tax_rates / 100 );
121         $compound_tax_rate  = 1 + ( $compound_tax_rates / 100 );
122         $non_compound_price = $price / $compound_tax_rate;
123 
124         foreach ( $rates as $key => $rate ) {
125             if ( ! isset( $taxes[ $key ] ) )
126                 $taxes[ $key ] = 0;
127 
128             $the_rate      = $rate['rate'] / 100;
129 
130             if ( $rate['compound'] == 'yes' ) {
131                 $the_price = $price;
132                 $the_rate  = $the_rate / $compound_tax_rate;
133             } else {
134                 $the_price = $non_compound_price;
135                 $the_rate  = $the_rate / $regular_tax_rate;
136             }
137 
138             $net_price       = $price - ( $the_rate * $the_price );
139             $tax_amount      = $price - $net_price;
140             $taxes[ $key ]   += apply_filters( 'woocommerce_price_inc_tax_amount', $tax_amount, $key, $rate, $price );
141         }
142 
143         return $taxes;
144     }
145 
146     /**
147      * Calc tax from exclusive price
148      *
149      * @param  float $price
150      * @param  array $rates
151      * @return array
152      */
153     private function calc_exclusive_tax( $price, $rates ) {
154         $taxes = array();
155 
156         // Multiple taxes
157         foreach ( $rates as $key => $rate ) {
158 
159             if ( $rate['compound'] == 'yes' )
160                 continue;
161 
162             $tax_amount = $price * ( $rate['rate'] / 100 );
163 
164             // ADVANCED: Allow third parties to modify this rate
165             $tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price );
166 
167             // Add rate
168             if ( ! isset( $taxes[ $key ] ) )
169                 $taxes[ $key ] = $tax_amount;
170             else
171                 $taxes[ $key ] += $tax_amount;
172         }
173 
174         $pre_compound_total = array_sum( $taxes );
175 
176         // Compound taxes
177         if ( $rates ) {
178             foreach ( $rates as $key => $rate ) {
179 
180                 if ( $rate['compound'] == 'no' )
181                     continue;
182 
183                 $the_price_inc_tax = $price + ( $pre_compound_total );
184 
185                 $tax_amount = $the_price_inc_tax * ( $rate['rate'] / 100 );
186 
187                 // ADVANCED: Allow third parties to modify this rate
188                 $tax_amount = apply_filters( 'woocommerce_price_ex_tax_amount', $tax_amount, $key, $rate, $price, $the_price_inc_tax, $pre_compound_total );
189 
190                 // Add rate
191                 if ( ! isset( $taxes[ $key ] ) )
192                     $taxes[ $key ] = $tax_amount;
193                 else
194                     $taxes[ $key ] += $tax_amount;
195             }
196         }
197 
198         return $taxes;
199     }
200 
201     /**
202      * Searches for all matching country/state/postcode tax rates.
203      *
204      * @access public
205      * @param array $args
206      * @return array
207      */
208     public function find_rates( $args = array() ) {
209         global $wpdb;
210 
211         $defaults = array(
212             'country'   => '',
213             'state'     => '',
214             'city'      => '',
215             'postcode'  => '',
216             'tax_class' => ''
217         );
218 
219         $args = wp_parse_args( $args, $defaults );
220 
221         extract( $args, EXTR_SKIP );
222 
223         if ( ! $country )
224             return array();
225 
226         // Handle postcodes
227         $valid_postcodes    = array( '*', strtoupper( wc_clean( $postcode ) ) );
228 
229         // Work out possible valid wildcard postcodes
230         $postcode_length    = strlen( $postcode );
231         $wildcard_postcode  = strtoupper( wc_clean( $postcode ) );
232 
233         for ( $i = 0; $i < $postcode_length; $i ++ ) {
234 
235             $wildcard_postcode = substr( $wildcard_postcode, 0, -1 );
236 
237             $valid_postcodes[] = $wildcard_postcode . '*';
238         }
239 
240         // Build transient key and try to retrieve them from cache
241         $rates_transient_key = 'wc_tax_rates_' . md5( sprintf( '%s+%s+%s+%s+%s', $country, $state, $city, implode( ',', $valid_postcodes), $tax_class ) );
242         $matched_tax_rates = get_transient( $rates_transient_key );
243 
244         if ( false === $matched_tax_rates ) {
245 
246             // Run the query
247             $found_rates = $wpdb->get_results( $wpdb->prepare( "
248                 SELECT * FROM (
249                     SELECT tax_rates.* FROM
250                         {$wpdb->prefix}woocommerce_tax_rates as tax_rates
251                     LEFT OUTER JOIN
252                         {$wpdb->prefix}woocommerce_tax_rate_locations as locations ON tax_rates.tax_rate_id = locations.tax_rate_id
253                     LEFT OUTER JOIN
254                         {$wpdb->prefix}woocommerce_tax_rate_locations as locations2 ON tax_rates.tax_rate_id = locations2.tax_rate_id
255                     WHERE
256                         tax_rate_country IN ( %s, '' )
257                         AND tax_rate_state IN ( %s, '' )
258                         AND tax_rate_class = %s
259                         AND
260                         (
261                             (
262                                 locations.location_type IS NULL
263                             )
264                             OR
265                             (
266                                 locations.location_type = 'postcode'
267                                 AND locations.location_code IN ('" . implode( "','", $valid_postcodes ) . "')
268                                 AND locations2.location_type = 'city'
269                                 AND locations2.location_code = %s
270                             )
271                             OR
272                             (
273                                 locations.location_type = 'postcode'
274                                 AND locations.location_code IN ('" . implode( "','", $valid_postcodes ) . "')
275                                 AND 0 = (
276                                     SELECT COUNT(*) FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sublocations
277                                     WHERE sublocations.location_type = 'city'
278                                     AND sublocations.tax_rate_id = tax_rates.tax_rate_id
279                                 )
280                             )
281                             OR
282                             (
283                                 locations.location_type = 'city'
284                                 AND locations.location_code = %s
285                                 AND 0 = (
286                                     SELECT COUNT(*) FROM {$wpdb->prefix}woocommerce_tax_rate_locations as sublocations
287                                     WHERE sublocations.location_type = 'postcode'
288                                     AND sublocations.tax_rate_id = tax_rates.tax_rate_id
289                                 )
290                             )
291                         )
292                     GROUP BY
293                         tax_rate_id
294                     ORDER BY
295                         tax_rate_priority, tax_rate_order
296                 ) as ordered_taxes
297                 GROUP BY
298                     tax_rate_priority
299                 ",
300                 strtoupper( $country ),
301                 strtoupper( $state ),
302                 sanitize_title( $tax_class ),
303                 strtoupper( $city ),
304                 strtoupper( $city )
305             ) );
306 
307             // Put results into array
308             $matched_tax_rates = array();
309 
310             foreach ( $found_rates as $found_rate )
311                 $matched_tax_rates[ $found_rate->tax_rate_id ] = array(
312                     'rate'     => $found_rate->tax_rate,
313                     'label'    => $found_rate->tax_rate_name,
314                     'shipping' => $found_rate->tax_rate_shipping ? 'yes' : 'no',
315                     'compound' => $found_rate->tax_rate_compound ? 'yes' : 'no'
316                 );
317 
318             $matched_tax_rates = apply_filters( 'woocommerce_matched_tax_rates', $matched_tax_rates, $country, $state, $postcode, $city, $tax_class );
319 
320             set_transient( $rates_transient_key, $matched_tax_rates, DAY_IN_SECONDS );
321         }
322 
323         return $matched_tax_rates;
324     }
325 
326     /**
327      * Get's an array of matching rates for a tax class.
328      * @param string $tax_class
329      * @return  array
330      */
331     public function get_rates( $tax_class = '' ) {
332 
333         $tax_class = sanitize_title( $tax_class );
334 
335         /* Checkout uses customer location for the tax rates. Also, if shipping has been calculated, use the customers address. */
336         if ( ( defined('WOOCOMMERCE_CHECKOUT') && WOOCOMMERCE_CHECKOUT ) || ( ! empty( WC()->customer ) && WC()->customer->has_calculated_shipping() ) ) {
337 
338             list( $country, $state, $postcode, $city ) = WC()->customer->get_taxable_address();
339 
340             $matched_tax_rates = $this->find_rates( array(
341                 'country'   => $country,
342                 'state'     => $state,
343                 'postcode'  => $postcode,
344                 'city'      => $city,
345                 'tax_class' => $tax_class
346             ) );
347 
348         } else {
349 
350             // Prices which include tax should always use the base rate if we don't know where the user is located
351             // Prices excluding tax however should just not add any taxes, as they will be added during checkout.
352             // The woocommerce_default_customer_address option (when set to base) is also used here.
353             $matched_tax_rates = get_option( 'woocommerce_prices_include_tax' ) == 'yes' || get_option( 'woocommerce_default_customer_address' ) == 'base'
354                 ? $this->get_shop_base_rate( $tax_class )
355                 : array();
356 
357         }
358 
359         return apply_filters('woocommerce_matched_rates', $matched_tax_rates, $tax_class);
360     }
361 
362     /**
363      * Get's an array of matching rates for the shop's base country.
364      *
365      * @param   string  Tax Class
366      * @return  array
367      */
368     public function get_shop_base_rate( $tax_class = '' ) {
369         return $this->find_rates( array(
370             'country'   => WC()->countries->get_base_country(),
371             'state'     => WC()->countries->get_base_state(),
372             'postcode'  => WC()->countries->get_base_postcode(),
373             'city'      => WC()->countries->get_base_city(),
374             'tax_class' => $tax_class
375         ) );
376     }
377 
378     /**
379      * Gets an array of matching shipping tax rates for a given class.
380      *
381      * @param   string  Tax Class
382      * @return  mixed
383      */
384     public function get_shipping_tax_rates( $tax_class = null ) {
385 
386         // See if we have an explicitly set shipping tax class
387         if ( $shipping_tax_class = get_option( 'woocommerce_shipping_tax_class' ) ) {
388             $tax_class = $shipping_tax_class == 'standard' ? '' : $shipping_tax_class;
389         }
390 
391         if ( ( defined('WOOCOMMERCE_CHECKOUT') && WOOCOMMERCE_CHECKOUT ) || ( ! empty( WC()->customer ) && WC()->customer->has_calculated_shipping() ) ) {
392 
393             list( $country, $state, $postcode, $city ) = WC()->customer->get_taxable_address();
394 
395         } else {
396 
397             // Prices which include tax should always use the base rate if we don't know where the user is located
398             // Prices excluding tax however should just not add any taxes, as they will be added during checkout
399             if ( get_option( 'woocommerce_prices_include_tax' ) == 'yes' || get_option( 'woocommerce_default_customer_address' ) == 'base' ) {
400                 $country    = WC()->countries->get_base_country();
401                 $state      = WC()->countries->get_base_state();
402                 $postcode   = '';
403                 $city       = '';
404             } else {
405                 return array();
406             }
407 
408         }
409 
410         // If we are here then shipping is taxable - work it out
411         if ( ! is_null( $tax_class ) ) {
412 
413             $matched_tax_rates = array();
414 
415             // This will be per item shipping
416             $rates = $this->find_rates( array(
417                 'country'   => $country,
418                 'state'     => $state,
419                 'postcode'  => $postcode,
420                 'city'      => $city,
421                 'tax_class' => $tax_class
422             ) );
423 
424             if ( $rates )
425                 foreach ( $rates as $key => $rate )
426                     if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
427                         $matched_tax_rates[ $key ] = $rate;
428 
429             if ( sizeof( $matched_tax_rates ) == 0 ) {
430                 // Get standard rate
431                 $rates = $this->find_rates( array(
432                     'country'   => $country,
433                     'state'     => $state,
434                     'city'      => $city,
435                     'postcode'  => $postcode,
436                 ) );
437 
438                 if ( $rates )
439                     foreach ( $rates as $key => $rate )
440                         if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
441                             $matched_tax_rates[ $key ] = $rate;
442             }
443 
444             return $matched_tax_rates;
445 
446         } else {
447 
448             // This will be per order shipping - loop through the order and find the highest tax class rate
449             $found_tax_classes = array();
450             $matched_tax_rates = array();
451             $rates = false;
452 
453             // Loop cart and find the highest tax band
454             if ( sizeof( WC()->cart->get_cart() ) > 0 )
455                 foreach ( WC()->cart->get_cart() as $item )
456                     $found_tax_classes[] = $item['data']->get_tax_class();
457 
458             $found_tax_classes = array_unique( $found_tax_classes );
459 
460             // If multiple classes are found, use highest
461             if ( sizeof( $found_tax_classes ) > 1 ) {
462 
463                 if ( in_array( '', $found_tax_classes ) ) {
464                     $rates = $this->find_rates( array(
465                         'country'   => $country,
466                         'state'     => $state,
467                         'city'      => $city,
468                         'postcode'  => $postcode,
469                     ) );
470                 } else {
471                     $tax_classes = array_filter( array_map( 'trim', explode( "\n", get_option( 'woocommerce_tax_classes' ) ) ) );
472 
473                     foreach ( $tax_classes as $tax_class ) {
474                         if ( in_array( $tax_class, $found_tax_classes ) ) {
475                             $rates = $this->find_rates( array(
476                                 'country'   => $country,
477                                 'state'     => $state,
478                                 'postcode'  => $postcode,
479                                 'city'      => $city,
480                                 'tax_class' => $tax_class
481                             ) );
482                             break;
483                         }
484                     }
485                 }
486 
487             // If a single tax class is found, use it
488             } elseif ( sizeof( $found_tax_classes ) == 1 ) {
489 
490                 $rates = $this->find_rates( array(
491                     'country'   => $country,
492                     'state'     => $state,
493                     'postcode'  => $postcode,
494                     'city'      => $city,
495                     'tax_class' => $found_tax_classes[0]
496                 ) );
497 
498             }
499 
500             // If no class rate are found, use standard rates
501             if ( ! $rates )
502                 $rates = $this->find_rates( array(
503                     'country'   => $country,
504                     'state'     => $state,
505                     'postcode'  => $postcode,
506                     'city'      => $city,
507                 ) );
508 
509             if ( $rates )
510                 foreach ( $rates as $key => $rate )
511                     if ( isset( $rate['shipping'] ) && $rate['shipping'] == 'yes' )
512                         $matched_tax_rates[ $key ] = $rate;
513 
514             return $matched_tax_rates;
515         }
516 
517         return array(); // return false
518     }
519 
520     /**
521      * Return true/false depending on if a rate is a compound rate.
522      *
523      * @param   int     key
524      * @return  bool
525      */
526     public function is_compound( $key ) {
527         global $wpdb;
528         return $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_compound FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) ) ? true : false;
529     }
530 
531     /**
532      * Return a given rates label.
533      *
534      * @param   int     key
535      * @return  string
536      */
537     public function get_rate_label( $key ) {
538         global $wpdb;
539 
540         $rate_name = $wpdb->get_var( $wpdb->prepare( "SELECT tax_rate_name FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
541 
542         if ( ! $rate_name )
543             $rate_name = WC()->countries->tax_or_vat();
544 
545         return apply_filters( 'woocommerce_rate_label', $rate_name, $key, $this );
546     }
547 
548     /**
549      * Get a rates code. Code is made up of COUNTRY-STATE-NAME-Priority. E.g GB-VAT-1, US-AL-TAX-1
550      *
551      * @access public
552      * @param mixed $key
553      * @return string
554      */
555     public function get_rate_code( $key ) {
556         global $wpdb;
557 
558         $rate = $wpdb->get_row( $wpdb->prepare( "SELECT * FROM {$wpdb->prefix}woocommerce_tax_rates WHERE tax_rate_id = %s", $key ) );
559 
560         if ( ! $rate ) {
561             return '';
562         }
563 
564         $code = array();
565 
566         $code[] = $rate->tax_rate_country;
567         $code[] = $rate->tax_rate_state;
568         $code[] = $rate->tax_rate_name ? $rate->tax_rate_name : 'TAX';
569         $code[] = absint( $rate->tax_rate_priority );
570 
571         return apply_filters( 'woocommerce_rate_code', strtoupper( implode( '-', array_filter( $code ) ) ), $key, $this );
572     }
573 
574     /**
575      * Round tax lines and return the sum.
576      *
577      * @param   array
578      * @return  float
579      */
580     public function get_tax_total( $taxes ) {
581         return array_sum( array_map( array( $this, 'round' ), $taxes ) );
582     }
583 }
584 

WooCommerce API documentation generated by ApiGen 2.8.0