[IMP] localizations: Philippines (SLSP and 2550Q)

content/applications/finance/fiscal_localizations/philippines.rst

@@ -11,30 +11,32 @@ localization, such as a chart of accounts, taxes, and the BIR 2307 report. These
 template to get started with using Philippine accounting.
 
 .. note::
-   - When creating a new database and `Philippines` is selected as a country, the fiscal
+   - When creating a new database and selecting the `Philippines` as a country, the fiscal
      localization module **Philippines - Accounting** is automatically installed.
-   - If installing the module in an existing company, the **chart of accounts** and **taxes** will
+   - If the module is installed in an existing company, the **chart of accounts** and **taxes** will
      *not* be replaced if there are already posted journal entries.
    - The BIR 2307 report is installed, but the withholding taxes may need to be manually created.
 
 Chart of accounts and taxes
 ---------------------------
 
 A minimum configuration default chart of accounts is installed, and the following types of taxes are
-installed and also linked to the relevant account:
+installed and linked to the relevant account:
 
-- VAT 12%
-- VAT Exempt
-- Withholding taxes
+- Sales and Purchase VAT 12%
+- Sales and Purchase VAT Exempt
+- Sales and Purchase VAT Zero-Rated
+- Purchase Withholding
 
-For the withholding taxes, there is an additional :guilabel:`Philippines ATC` field under the
-:guilabel:`Philippines` tab.
+For the withholding taxes (:menuselection:`Configuration --> Taxes`), there is an additional
+:guilabel:`Philippines ATC` field under the :guilabel:`Philippines` tab.
 
 .. image:: philippines/philippines-atc-code.png
    :alt: Philippines ATC code field set on taxes.
 
-Taxes' ATC codes are used for the BIR 2307 report. If a tax is created manually, its ATC code must
-be added.
+.. note::
+   Taxes' ATC codes are used for the BIR 2307 report. If a tax is created manually, its ATC code
+   must be added.
 
 Contacts
 --------
@@ -59,16 +61,18 @@ For individuals not belonging to a company, identify them by using the following
 BIR 2307 report
 ===============
 
-**BIR 2307** report data, also known as *Certificate of Creditable Tax Withheld at Source*,
-can be generated for purchase orders and vendor payments with the applicable withholding taxes.
+**BIR 2307** report data, also known as `Certificate of Creditable Tax Withheld at Source
+<https://www.bir.gov.ph/index.php/bir-forms/certificates.html>`_, can be generated for purchase
+orders and vendor payments with the applicable withholding taxes.
 
 To generate a BIR 2307 report, select one or multiple vendor bills from the list view, and click
 :menuselection:`Action --> Download BIR 2307 XLS`.
 
 .. image:: philippines/philippines-multi-bill.png
    :alt: Multiple vendor bills selected with action to "Download BIR 2307 XLS".
 
-The same action can be performed on a vendor bill from the form view.
+.. tip::
+   The same action can be performed on a vendor bill from the form view.
 
 A pop-up appears to review the selection, then click on :guilabel:`Generate`.
 
@@ -78,18 +82,67 @@ A pop-up appears to review the selection, then click on :guilabel:`Generate`.
 This generates the `Form_2307.xls` file that lists all the vendor bill lines with the applicable
 withholding tax.
 
-The same process above can also be done for a *single* vendor :doc:`payment
-<../accounting/payments>` if they were linked to one or more :doc:`vendor bills
-<../accounting/payments>` with applied withholding taxes.
+The process above can also be used for a *single* vendor :doc:`payment <../accounting/payments>` if
+it is linked to one or more :doc:`vendor bills <../accounting/payments>` with applied withholding
+taxes.
 
 .. note::
-   - If there is no withholding tax applied, then the XLS file will not generate records for those
-     vendor bill lines.
+   - If no withholding tax is applied, then the XLS file will not generate records for those vendor
+     bill lines.
    - When grouping payments for multiple bills, Odoo splits the payments based on the contact. From
-     a payment, clicking :menuselection:`Action --> Download BIR 2307 XLS`, generates a report that
+     a payment, clicking :menuselection:`Action --> Download BIR 2307 XLS` generates a report that
      only includes vendor bills related to that contact.
 
 .. important::
-   Odoo cannot generate the BIR 2307 PDF report or DAT files directly.
-   The generated `Form_2307.xls` file can be exported to an *external* tool to convert it to BIR DAT
-   or PDF format.
+   Odoo cannot generate the BIR 2307 PDF report or DAT files directly. The generated
+   :file:`Form_2307.xls` file can be exported to an *external* tool to convert it to BIR DAT or PDF
+   format.
+
+SLSP Report
+===========
+
+The **SLSP** report, also known as the *Summary List of Sales and Purchases*, can be viewed and
+exported (in XLSX format). The report can be viewed from :menuselection:`Reporting --> Partner
+Reports --> Summary List of Sales and Purchases`.
+
+The report is split into two sections, which can be accessed from their respective buttons at the
+top:
+
+- | :guilabel:`Sales` for :abbr:`SLS (Summary List of Sales)` report
+  | All customer invoices with the associated sales taxes applied are shown in this report.
+- | :guilabel:`Purchases` for :abbr:`SLP (Summary List of Purchases)` report
+  | All vendor bills with the associated purchase taxes applied are shown in this report.
+
+.. image:: philippines/slsp.png
+   :alt: SLSP Report
+
+By default, both reports exclude journal entries containing partners without a TIN number set and
+those with importation taxes set. To view or hide them, the :guilabel:`Options:` button gives
+additional filters to include these, among others:
+
+- `Including Partners Without TIN`
+- `Including Importations`
+
+.. important::
+   Odoo cannot generate the DAT files directly. The :guilabel:`Export SLSP` and :guilabel:`XLSX`
+   buttons export an XLSX file, which can be processed using an *external* tool to convert to the
+   DAT format.
+
+2550Q Tax report
+================
+
+The tax report report is accessible by navigating to :menuselection:`Reporting --> Statement Reports
+--> Tax Report --> 2550Q(PH)`. The form is based on the latest *2550Q (Quarterly Value-Added Tax
+Return)* Jan. 2023 version.
+
+.. image:: philippines/2550Q.png
+   :alt: 2550Q Tax Report
+
+.. tip::
+   Most lines in the tax report are automatically computed based on the taxes. For more accurate
+   reporting and filing of the tax report, manual journal entries can also be mapped to the tax
+   report through preconfigured **Tax Grids** for each tax report line.
+
+.. important::
+   Odoo cannot generate the 2550Q BIR formatted PDF report directly. It should be used as a
+   reference when externally filing the form manually or online.