SU-459

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java

@@ -4494,13 +4494,18 @@ public LoanRepaymentScheduleInstallmentData validateSpecialWriteOffConcepts(fina
     }
 
     public LoanTransaction writeOff(final LoanRepaymentScheduleInstallmentData loanRepaymentScheduleInstallmentData,
-            final LocalDate writtenOffOnLocalDate, final ExternalId externalId) {
+            final LocalDate writtenOffOnLocalDate, final ExternalId externalId, boolean isCreditNote) {
         final MonetaryCurrency currency = loanCurrency();
         final Money principalPortion = Money.of(currency, loanRepaymentScheduleInstallmentData.getPrincipalPortion());
         final Money interestPortion = Money.of(currency, loanRepaymentScheduleInstallmentData.getInterestPortion());
         final Money feeChargesPortion = Money.of(currency, loanRepaymentScheduleInstallmentData.getFeeChargesPortion());
         final Money penaltychargesPortion = Money.of(currency, loanRepaymentScheduleInstallmentData.getPenaltyChargesPortion());
-        final LoanTransaction loanTransaction = LoanTransaction.writeoff(this, getOffice(), writtenOffOnLocalDate, externalId);
+        LoanTransaction loanTransaction;
+        if (isCreditNote) {
+            loanTransaction = LoanTransaction.creditNote(this, getOffice(), writtenOffOnLocalDate, externalId);
+        } else {
+            loanTransaction = LoanTransaction.writeoff(this, getOffice(), writtenOffOnLocalDate, externalId);
+        }
         loanTransaction.setSpecialWriteOff(true);
         loanTransaction.updateComponentsAndTotal(principalPortion, interestPortion, feeChargesPortion, penaltychargesPortion);
         loanTransaction.updateLoan(this);

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/LoanTransaction.java

@@ -395,6 +395,16 @@ public static LoanTransaction writeoff(final Loan loan, final Office office, fin
         return new LoanTransaction(loan, office, LoanTransactionType.WRITEOFF, null, writeOffDate, externalId);
     }
 
+    public static LoanTransaction creditNote(final Loan loan, final Office office, final LocalDate writeOffDate,
+            final ExternalId externalId, final BigDecimal amount) {
+        return new LoanTransaction(loan, office, LoanTransactionType.CREDIT_NOTE, amount, writeOffDate, externalId);
+    }
+
+    public static LoanTransaction creditNote(final Loan loan, final Office office, final LocalDate writeOffDate,
+            final ExternalId externalId) {
+        return new LoanTransaction(loan, office, LoanTransactionType.CREDIT_NOTE, null, writeOffDate, externalId);
+    }
+
     public static LoanTransaction chargeOff(final Loan loan, final LocalDate chargeOffDate, final ExternalId externalId) {
         BigDecimal principalPortion = loan.getLoanSummary().getTotalPrincipalOutstanding().compareTo(BigDecimal.ZERO) != 0
                 ? loan.getLoanSummary().getTotalPrincipalOutstanding()

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/LoanTransactionType.java

@@ -60,7 +60,8 @@ public enum LoanTransactionType {
     CHARGEBACK(25, "loanTransactionType.chargeback"), //
     CHARGE_ADJUSTMENT(26, "loanTransactionType.chargeAdjustment"), //
     CHARGE_OFF(27, "loanTransactionType.chargeOff"), //
-    DOWN_PAYMENT(28, "loanTransactionType.downPayment");
+    DOWN_PAYMENT(28, "loanTransactionType.downPayment"), //
+    CREDIT_NOTE(29, "loanTransactionType.creditNote");
 
     private final Integer value;
     private final String code;
@@ -104,6 +105,7 @@ public static LoanTransactionType fromInt(final Integer transactionType) {
             case 26 -> LoanTransactionType.CHARGE_ADJUSTMENT;
             case 27 -> LoanTransactionType.CHARGE_OFF;
             case 28 -> LoanTransactionType.DOWN_PAYMENT;
+            case 29 -> LoanTransactionType.CREDIT_NOTE;
             default -> LoanTransactionType.INVALID;
         };
     }
@@ -195,4 +197,8 @@ public boolean isChargeOff() {
     public boolean isDownPayment() {
         return this.equals(LoanTransactionType.DOWN_PAYMENT);
     }
+
+    public boolean isCreditNote() {
+        return this.equals(LoanTransactionType.CREDIT_NOTE);
+    }
 }

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/transactionprocessor/AbstractLoanRepaymentScheduleTransactionProcessor.java

@@ -215,7 +215,7 @@ public ChangedTransactionDetail reprocessLoanTransactions(final LocalDate disbur
     public Money processLatestTransaction(final LoanTransaction loanTransaction, final TransactionCtx ctx) {
         Money transactionAmountUnprocessed = Money.zero(ctx.getCurrency());
         switch (loanTransaction.getTypeOf()) {
-            case WRITEOFF ->
+            case WRITEOFF, CREDIT_NOTE ->
                 handleWriteOff(loanTransaction, ctx.getCurrency(), ctx.getInstallments(), ctx.getCharges(), ctx.getOverpaymentHolder());
             case REFUND_FOR_ACTIVE_LOAN -> handleRefund(loanTransaction, ctx.getCurrency(), ctx.getInstallments(), ctx.getCharges());
             case CHARGEBACK -> handleChargeback(loanTransaction, ctx);

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/transactionprocessor/impl/AdvancedPaymentScheduleTransactionProcessor.java

@@ -199,7 +199,7 @@ public Money processLatestTransaction(LoanTransaction loanTransaction, Transacti
         Money unprocessed = Money.zero(ctx.getCurrency());
         switch (loanTransaction.getTypeOf()) {
             case DISBURSEMENT -> handleDisbursement(loanTransaction, ctx.getCurrency(), ctx.getInstallments(), ctx.getOverpaymentHolder());
-            case WRITEOFF ->
+            case WRITEOFF, CREDIT_NOTE ->
                 handleWriteOff(loanTransaction, ctx.getCurrency(), ctx.getInstallments(), ctx.getCharges(), ctx.getOverpaymentHolder());
             case REFUND_FOR_ACTIVE_LOAN -> handleRefund(loanTransaction, ctx.getCurrency(), ctx.getInstallments(), ctx.getCharges());
             case CHARGEBACK -> handleChargeback(loanTransaction, ctx);

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanproduct/service/LoanEnumerations.java

@@ -315,6 +315,8 @@ public static LoanTransactionEnumData transactionType(final LoanTransactionType
                     LoanTransactionType.CHARGE_OFF.getCode(), "Charge-off");
             case DOWN_PAYMENT -> new LoanTransactionEnumData(LoanTransactionType.DOWN_PAYMENT.getValue().longValue(),
                     LoanTransactionType.DOWN_PAYMENT.getCode(), "Down Payment");
+            case CREDIT_NOTE -> new LoanTransactionEnumData(LoanTransactionType.CREDIT_NOTE.getValue().longValue(),
+                    LoanTransactionType.CREDIT_NOTE.getCode(), "Credit Note");
         };
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/SpecialWriteOffPayload.java

@@ -21,4 +21,5 @@ public class SpecialWriteOffPayload {
     private BigDecimal totalWriteOffAmount;
     private String dateFormat;
     private String locale;
+    private boolean isCreditNote;
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/serialization/LoanEventApiJsonValidator.java

@@ -411,7 +411,7 @@ public void validateSpecialWriteOff(final String json) {
             throw new InvalidJsonException();
         }
         final Set<String> disbursementParameters = new HashSet<>(Arrays.asList("principalPortion", "interestPortion", "locale",
-                "dateFormat", "charges", "writeoffReasonId", "loanId", "totalWriteOffAmount", "isImportedTransaction"));
+                "dateFormat", "charges", "writeoffReasonId", "loanId", "totalWriteOffAmount", "isImportedTransaction", "isCreditNote"));
         final Type typeOfMap = new TypeToken<Map<String, Object>>() {}.getType();
         this.fromApiJsonHelper.checkForUnsupportedParameters(typeOfMap, json, disbursementParameters);
         final List<ApiParameterError> dataValidationErrors = new ArrayList<>();

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanCreditNoteWriteServiceImpl.java

@@ -3,6 +3,7 @@
 import com.google.gson.GsonBuilder;
 import com.google.gson.JsonElement;
 import java.math.BigDecimal;
+import java.math.RoundingMode;
 import java.time.LocalDate;
 import java.util.ArrayList;
 import java.util.Collection;
@@ -24,17 +25,14 @@
 import org.apache.fineract.infrastructure.documentmanagement.domain.DocumentRepository;
 import org.apache.fineract.infrastructure.event.business.domain.loan.LoanCreditNoteBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.service.BusinessEventNotifierService;
+import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
+import org.apache.fineract.organisation.monetary.domain.Money;
 import org.apache.fineract.portfolio.delinquency.service.DelinquencyReadPlatformService;
 import org.apache.fineract.portfolio.loanaccount.data.CollectionData;
 import org.apache.fineract.portfolio.loanaccount.data.LoanChargeData;
 import org.apache.fineract.portfolio.loanaccount.data.LoanTransactionData;
 import org.apache.fineract.portfolio.loanaccount.data.SpecialWriteOffPayload;
-import org.apache.fineract.portfolio.loanaccount.domain.Loan;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanCharge;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanCreditNote;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanCreditNoteRepository;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
+import org.apache.fineract.portfolio.loanaccount.domain.*;
 import org.apache.fineract.portfolio.loanaccount.exception.LoanCreditNoteAmountCannotBeZeroException;
 import org.apache.fineract.portfolio.loanaccount.exception.LoanCreditNoteDateCannotBeFutureException;
 import org.apache.fineract.portfolio.loanaccount.exception.LoanTransactionNotFoundException;
@@ -159,7 +157,8 @@ private String generateSpecialWriteOffPayload(Loan loan, LoanCreditNote creditNo
 
         SpecialWriteOffPayload specialWriteOffPayload = SpecialWriteOffPayload.builder().loanId(loan.getId())
                 .principalPortion(creditNote.getCapital()).interestPortion(creditNote.getCurrentInterest())
-                .totalWriteOffAmount(creditNote.getTotalAmount()).dateFormat(CustomDateUtils.SPANISH_DATE_FORMAT).locale("es").build();
+                .totalWriteOffAmount(creditNote.getTotalAmount()).dateFormat(CustomDateUtils.SPANISH_DATE_FORMAT).locale("es")
+                .isCreditNote(true).build();
 
         if (!charges.isEmpty()) {
             specialWriteOffPayload.setCharges(charges);
@@ -200,8 +199,12 @@ private List<Map<String, Object>> generateChargesForSpecialWriteOff(Loan loan, L
                 LoanCharge insuranceCharge = loanCharges.stream().filter(loanCharge -> loanCharge.getCharge().isVoluntaryInsurance())
                         .findFirst().orElse(null);
                 if (insuranceCharge != null) {
+                    BigDecimal vatAmountToBePaid = BigDecimal.ZERO;
+                    vatAmountToBePaid = calculateVatAmount(loanCharges, insuranceCharge, insuranceCharge.amountOutstanding(),
+                            loan.getCurrency(), charges);
+                    BigDecimal chargeAmount = creditNote.getInsurance().subtract(vatAmountToBePaid);
                     charges.add(Map.of("chargeId", Objects.requireNonNull(insuranceCharge.getCharge().getId()), "writeOffAmount",
-                            creditNote.getInsurance()));
+                            chargeAmount));
                 } else {
                     creditNote.setInsurance(BigDecimal.ZERO);
                 }
@@ -216,8 +219,12 @@ private List<Map<String, Object>> generateChargesForSpecialWriteOff(Loan loan, L
                 log.info(" is charge present {}", insuranceCharge);
                 // check if insurance is present
                 if (insuranceCharge != null) {
+                    BigDecimal vatAmountToBePaid = BigDecimal.ZERO;
+                    vatAmountToBePaid = calculateVatAmount(loanCharges, insuranceCharge, insuranceCharge.amountOutstanding(),
+                            loan.getCurrency(), charges);
+                    BigDecimal chargeAmount = creditNote.getMandatoryInsurance().subtract(vatAmountToBePaid);
                     charges.add(Map.of("chargeId", Objects.requireNonNull(insuranceCharge.getCharge().getId()), "writeOffAmount",
-                            creditNote.getMandatoryInsurance()));
+                            chargeAmount));
                 } else {
                     creditNote.setMandatoryInsurance(BigDecimal.ZERO);
                 }
@@ -240,8 +247,11 @@ private List<Map<String, Object>> generateChargesForSpecialWriteOff(Loan loan, L
                 LoanCharge avalCharge = loanCharges.stream().filter(loanCharge -> loanCharge.getCharge().isAvalCharge()).findFirst()
                         .orElse(null);
                 if (avalCharge != null) {
-                    charges.add(Map.of("chargeId", Objects.requireNonNull(avalCharge.getCharge().getId()), "writeOffAmount",
-                            creditNote.getAval()));
+                    BigDecimal vatAmountToBePaid = BigDecimal.ZERO;
+                    vatAmountToBePaid = calculateVatAmount(loanCharges, avalCharge, avalCharge.amountOutstanding(), loan.getCurrency(),
+                            charges);
+                    BigDecimal chargeAmount = creditNote.getAval().subtract(vatAmountToBePaid);
+                    charges.add(Map.of("chargeId", Objects.requireNonNull(avalCharge.getCharge().getId()), "writeOffAmount", chargeAmount));
                 } else {
                     creditNote.setAval(BigDecimal.ZERO);
                 }
@@ -253,4 +263,50 @@ private List<Map<String, Object>> generateChargesForSpecialWriteOff(Loan loan, L
         creditNote.calculateTotalAmount();
         return charges;
     }
+
+    private BigDecimal percentageOf(BigDecimal amount, BigDecimal percentage, final RoundingMode roundingMode, MonetaryCurrency currency) {
+        final BigDecimal newAmount = amount.multiply(percentage).divide(BigDecimal.valueOf(100), roundingMode);
+        return Money.of(currency, newAmount).getAmount();
+    }
+
+    private BigDecimal calculateVatAmount(Collection<LoanCharge> loanCharges, LoanCharge parentCharge, BigDecimal amount,
+            MonetaryCurrency currency, List<Map<String, Object>> charges) {
+        BigDecimal vatAmount = BigDecimal.ZERO;
+        BigDecimal parentChargeAmount = BigDecimal.ZERO;
+        for (LoanInstallmentCharge installmentCharge : parentCharge.installmentCharges()) {
+            if (installmentCharge.isPaid()) {
+                continue;
+            } else {
+                parentChargeAmount = installmentCharge.getAmountOutstanding();
+                break;
+            }
+        }
+        for (LoanCharge vatCharge : loanCharges) {
+            if (Objects.equals(parentCharge.getCharge().getId(), vatCharge.getCharge().getParentChargeId())) {
+                BigDecimal outstandingVatAmount = BigDecimal.ZERO;
+                for (LoanInstallmentCharge installmentCharge : vatCharge.installmentCharges()) {
+                    if (installmentCharge.isPaid()) {
+                        continue;
+                    } else {
+                        outstandingVatAmount = installmentCharge.getAmountOutstanding();
+                        break;
+                    }
+                }
+                if (outstandingVatAmount.compareTo(BigDecimal.ZERO) > 0) {
+                    BigDecimal calculatedAmount = percentageOf(parentChargeAmount, vatCharge.amountOrPercentage(), RoundingMode.HALF_UP,
+                            currency);
+                    if (calculatedAmount.compareTo(outstandingVatAmount) < 0) {
+                        outstandingVatAmount = calculatedAmount;
+                    }
+                }
+                vatAmount = outstandingVatAmount;
+                if (vatAmount.compareTo(BigDecimal.ZERO) > 0) {
+                    charges.add(Map.of("chargeId", Objects.requireNonNull(vatCharge.getCharge().getId()), "writeOffAmount", vatAmount));
+                }
+                break;
+            }
+        }
+
+        return vatAmount;
+    }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java

@@ -2039,9 +2039,16 @@ public CommandProcessingResult specialWriteOff(final Long loanId, final JsonComm
             final boolean isAccountTransfer = false;
             final HolidayDetailDTO holidayDetailDto = null;
             final boolean isHolidayValidationDone = false;
-            writeOffTransaction = this.loanAccountDomainService.makeRepayment(LoanTransactionType.WRITEOFF, loan, transactionDate,
-                    totalWriteOffAmount, paymentDetail, noteText, externalId, isRecoveryRepayment, chargeRefundChargeType,
-                    isAccountTransfer, holidayDetailDto, isHolidayValidationDone);
+            final boolean isCreditNote = command.booleanPrimitiveValueOfParameterNamed("isCreditNote");
+            LoanTransactionType transactionType = null;
+            if (isCreditNote) {
+                transactionType = LoanTransactionType.CREDIT_NOTE;
+            } else {
+                transactionType = LoanTransactionType.WRITEOFF;
+            }
+            writeOffTransaction = this.loanAccountDomainService.makeRepayment(transactionType, loan, transactionDate, totalWriteOffAmount,
+                    paymentDetail, noteText, externalId, isRecoveryRepayment, chargeRefundChargeType, isAccountTransfer, holidayDetailDto,
+                    isHolidayValidationDone);
         } else {
             final MonetaryCurrency currency = loan.getCurrency();
             final LoanRepaymentScheduleInstallment specialWriteOffInstallment = loan.fetchLoanSpecialWriteOffDetail(transactionDate);
@@ -2195,7 +2202,8 @@ public CommandProcessingResult specialWriteOff(final Long loanId, final JsonComm
                 }
                 saveAndFlushLoanWithIntegrityChecks(loan);
             }
-            writeOffTransaction = loan.writeOff(loanRepaymentScheduleInstallmentData, transactionDate, externalId);
+            final boolean isCreditNote = command.booleanPrimitiveValueOfParameterNamed("isCreditNote");
+            writeOffTransaction = loan.writeOff(loanRepaymentScheduleInstallmentData, transactionDate, externalId, isCreditNote);
             currentScheduleInstallment.updateInterestCharged(interestToBeChargedAndWrittenOff.getAmount());
             loan.updateLoanSummaryDerivedFields();
             loan.getRepaymentScheduleInstallments().forEach(rp -> rp.checkIfRepaymentPeriodObligationsAreMet(transactionDate, currency));