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[ADD] accounting: How to manage cash basis taxes
https://docs.google.com/document/d/196GaaOFSL__OG3BQFteUGjuSqXcl_-95YonVLPXtmJc/edit
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‎accounting/others/taxes.rst

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taxes/tax_included
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taxes/retention
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taxes/B2B_B2C
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taxes/cash_basis_taxes

‎accounting/others/taxes/cash_basis_taxes.rst

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==============================
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How to manage cash basis taxes
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==============================
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The cash basis taxes are due when the payment has been done and not at
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the validation of the invoice (as it is the case with standard taxes).
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Reporting your income and expenses to the administration based on the
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cash basis method is legal in some countries and under some conditions.
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Example : You sell a product in the 1st quarter of your fiscal year and
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receive the payment the 2nd quarter of your fiscal year. Based on the
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cash basis method, the tax you have to pay to the administration is due
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for the 2nd quarter.
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How to configure cash basis taxes ?
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------------------------------------
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You first have to activate the setting in
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:menuselection:`Accounting --> Configuration --> Settings --> Allow Tax Cash Basis`.
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You will be asked to define the Tax Cash Basis Journal.
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.. image:: media/cash_basis_taxes01.png
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:width: 5.04688in
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:height: 0.79688in
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:align: center
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Once this is done, you can configure your taxes in
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:menuselection:`Accounting --> Configuration --> Taxes`.
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You can open a tax and in the *Advanced Options*
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tab you will see the checkbox *Use Cash Basis*. You will then have to
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define the *Tax Received Account*.
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.. image:: media/cash_basis_taxes02.png
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:width: 6.50000in
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:height: 1.81944in
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:align: center
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What is the impact of cash basis taxes in my accounting ?
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----------------------------------------------------------
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Let’s take an example. You make a sale of $100 with a 15% cash basis
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tax. When you validate the customer invoice, the following entry is
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created in your accounting:
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+-----------------------------+-----------------------+
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| Customer Invoices Journal | |
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+=============================+=======================+
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| **Debit** | **Credit** |
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+-----------------------------+-----------------------+
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| Receivables $115 | |
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+-----------------------------+-----------------------+
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| | Tax Account $15 |
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+-----------------------------+-----------------------+
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| | Income Account $100 |
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+-----------------------------+-----------------------+
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A few days later, you receive the payment:
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+----------------+--------------------+
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| Bank Journal | |
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+================+====================+
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| **Debit** | **Credit** |
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+----------------+--------------------+
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| Bank $115 | |
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+----------------+--------------------+
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| | Receivables $115 |
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+----------------+--------------------+
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When you reconcile the invoice and the payment, this entry is generated:
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+--------------------------+----------------------------+
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| Tax Cash Basis Journal |
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+==========================+============================+
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| **Debit** | **Credit** |
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+--------------------------+----------------------------+
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| Tax Account $15 | |
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+--------------------------+----------------------------+
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| | Tax Received Account $15 |
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+--------------------------+----------------------------+
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| Income Account $100 | |
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+--------------------------+----------------------------+
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| | Income Account $100 |
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+--------------------------+----------------------------+
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.. tip::
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The two journal items created in the Income Account are neutral but
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they are needed to insure correct tax reports in Odoo.

‎accounting/others/taxes/media/cash_basis_taxes01.png

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‎accounting/others/taxes/media/cash_basis_taxes02.png

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