brir 0.2.0

data/.gitignore

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+*.gem
+*.rbc
+.bundle
+.config
+.yardoc
+Gemfile.lock
+InstalledFiles
+_yardoc
+coverage
+doc/
+lib/bundler/man
+pkg
+rdoc
+spec/reports
+test/tmp
+test/version_tmp
+tmp

data/Gemfile

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+source 'https://rubygems.org'
+
+# Specify your gem's dependencies in brir.gemspec
+gemspec

data/LICENSE

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+Copyright (c) 2012 Brunno dos Santos
+
+MIT License
+
+Permission is hereby granted, free of charge, to any person obtaining
+a copy of this software and associated documentation files (the
+"Software"), to deal in the Software without restriction, including
+without limitation the rights to use, copy, modify, merge, publish,
+distribute, sublicense, and/or sell copies of the Software, and to
+permit persons to whom the Software is furnished to do so, subject to
+the following conditions:
+
+The above copyright notice and this permission notice shall be
+included in all copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND,
+EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF
+MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND
+NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE
+LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION
+OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION
+WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.

data/README.md

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+# Brir
+
+Brir is a interface to calculate the Brazilian Income Tax (Imposto de Renda Brasileiro - IRPF & IRPJ).  
+This gem was created to solve a unique issue that is calculate how many money the brazilians will pay to your country over your anual income.
+
+## Installation
+
+Add this line to your application's Gemfile:
+
+    gem 'brir'
+
+And then execute:
+
+    $ bundle
+
+Or install it yourself as:
+
+    $ gem install brir
+
+## Usage
+
+	require 'brir'
+	
+	# chose  the exercise year or leave blank to use actual year
+	brir = Brir.new 2012
+	
+	# call tax method passing your taxable income
+	income_tax_value = brir.tax 42000
+	
+	puts income_tax_value
+	#=> 3109.53 
+
+## Progressive Table
+
+This gem already have a progressive table with the following exercise years (Financial Year):  
+
+* 2012  
+* 2013  
+* 2014  
+* 2015
+
+If you want to use your own Progressive Table, you must to create a YAML file into your config path. (Only for Rails Applications).  
+The file must be like these:  
+
+	2012:
+	  ranges:
+	    first:
+	      from: 0
+	      to: 18799.32
+	      aliquot:
+	      portion: 0
+	    second:
+	      from: 18799.33
+	      to: 28174.20
+	      aliquot: 7.5
+	      portion: 1409.95
+	    third:
+	      from: 28174.21
+	      to: 37566.12
+	      aliquot: 15
+	      portion: 3523.01
+	    fourth:
+	      from: 37566.13
+	      to: 46939.56
+	      aliquot: 22.5
+	      portion: 6340.47
+	    fifth:
+	      from: 46939.57
+	      to:
+	      aliquot: 27.5
+	      portion: 8687.45
+
+
+## Contributing
+
+1. Fork it
+2. Create your feature branch (`git checkout -b my-new-feature`)
+3. Commit your changes (`git commit -am 'Added some feature'`)
+4. Push to the branch (`git push origin my-new-feature`)
+5. Create new Pull Request

data/Rakefile

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+#!/usr/bin/env rake
+require "bundler/gem_tasks"
+require "rspec/core/rake_task"
+
+RSpec::Core::RakeTask.new
+
+task :default => :spec
+task :test => :spec

data/brir.gemspec

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+# -*- encoding: utf-8 -*-
+require File.expand_path('../lib/brir/version', __FILE__)
+
+Gem::Specification.new do |gem|
+  gem.authors       = ["Brunno dos Santos"]
+  gem.email         = ["brunno@brunno.me"]
+  gem.description   = %q{Brir provide a interface to calculate Brazilian Icome Taxes (IRPF and IRPJ)}
+  gem.summary       = %q{Calculate Brazilian Icome Taxes}
+  gem.homepage      = "https://github.com/squiter85/brir"
+
+  gem.files         = `git ls-files`.split($\)
+  gem.executables   = gem.files.grep(%r{^bin/}).map{ |f| File.basename(f) }
+  gem.test_files    = gem.files.grep(%r{^(test|spec|features)/})
+  gem.name          = "brir"
+  gem.require_paths = ["lib"]
+  gem.version       = Brir::VERSION
+  
+  gem.add_development_dependency 'rake'
+  gem.add_development_dependency 'rspec'
+end

data/lib/brir.rb

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+require "brir/version"
+require "brir/brir_api"
+
+module Brir
+  def self.new(exercise_year = nil)
+    BrirApi.new exercise_year
+  end
+end

data/lib/brir/brir_api.rb

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+module Brir
+  class  BrirApi
+    attr_accessor :exercise_year, :calendar_year, :ranges
+  
+    def initialize(exercise_year = nil)
+      @exercise_year = (exercise_year.nil?) ? Time.new.year : exercise_year
+      @calendar_year = @exercise_year.to_i - 1
+      @ranges = table(@exercise_year)
+    end
+    
+    def tax(income)
+      
+      # prevent negative incomes
+      income = income.to_f.round 2
+      return 0.00 unless income > 0
+      
+      case income
+        when @ranges["second"]["from"]..@ranges["second"]["to"]
+          
+          # secound range
+          total = (((income.to_f - @ranges["second"]["from"])*@ranges["second"]["aliquot"])/100)
+          
+        when @ranges["third"]["from"]..@ranges["third"]["to"]
+          
+          # third range
+          total = (((@ranges["second"]["to"] - @ranges["second"]["from"])*@ranges["second"]["aliquot"])/100)
+          total = (total.round 2) + (((income.to_f - @ranges["second"]["to"])*@ranges["third"]["aliquot"])/100)
+          
+        when @ranges["fourth"]["from"]..@ranges["fourth"]["to"]
+          
+          # fourth range
+          total = (((@ranges["second"]["to"] - @ranges["second"]["from"])*@ranges["second"]["aliquot"])/100)
+          total = (total.round 2) + (((@ranges["third"]["to"] - @ranges["second"]["to"])*@ranges["third"]["aliquot"])/100)
+          total = (total.round 2) + (((income.to_f - @ranges["third"]["to"])*@ranges["fourth"]["aliquot"])/100)
+          
+        when @ranges["fifth"]["from"]..(1.0/0.0)
+          
+          #fifth range
+          total = (((@ranges["second"]["to"] - @ranges["second"]["from"])*@ranges["second"]["aliquot"])/100)
+          total = (total.round 2) + (((@ranges["third"]["to"] - @ranges["second"]["to"])*@ranges["third"]["aliquot"])/100)
+          total = (total.round 2) + (((@ranges["fourth"]["to"] - @ranges["third"]["to"])*@ranges["fourth"]["aliquot"])/100)
+          total = (total.round 2) + (((income.to_f - @ranges["fourth"]["to"])*@ranges["fifth"]["aliquot"])/100)
+          
+        else
+          total = 0.00
+      end
+      total.to_f.round 2
+    end
+    
+    private
+    def set_progressive_table()
+      require 'yaml'
+      
+      begin
+        # Trying to get brir.yml into config path, for Rails Applications
+        file = File.join(Rails.root, "config", "brir.yml")
+      rescue
+        file = File.join(File.dirname(__FILE__),"table_source/progressiveTable.yml")
+      end
+      
+      begin
+        yaml = YAML.load_file(file)
+      rescue Errno::ENOENT
+        puts "Fails"
+      end
+    end
+    
+    def table(exercise_year)
+      yaml = set_progressive_table()
+      begin
+        yaml[exercise_year]["ranges"]
+      rescue Exception => e
+        nil
+      end
+    end
+    
+  end
+end

data/lib/brir/table_source/progressiveTable.yml

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+2012:
+  ranges:
+    first:
+      from: 0
+      to: 18799.32
+      aliquot:
+      portion: 0
+    second:
+      from: 18799.33
+      to: 28174.20
+      aliquot: 7.5
+      portion: 1409.95
+    third:
+      from: 28174.21
+      to: 37566.12
+      aliquot: 15
+      portion: 3523.01
+    fourth:
+      from: 37566.13
+      to: 46939.56
+      aliquot: 22.5
+      portion: 6340.47
+    fifth:
+      from: 46939.57
+      to:
+      aliquot: 27.5
+      portion: 8687.45
+2013:
+  ranges:
+    first:
+      from: 0
+      to: 19645.32
+      aliquot:
+      portion: 0
+    second:
+      from: 19645.33
+      to: 29442.00
+      aliquot: 7.5
+      portion: 1473.40
+    third:
+      from: 29442.01
+      to: 39256.56
+      aliquot: 15
+      portion: 3681.55
+    fourth:
+      from: 39256.57
+      to: 49051.80
+      aliquot: 22.5
+      portion: 6625.79
+    fifth:
+      from: 49051.81
+      to:
+      aliquot: 27.5
+      portion: 9078.38
+2014:
+  ranges:
+    first:
+      from: 0
+      to: 20529.36
+      aliquot:
+      portion: 0
+    second:
+      from: 20529.37
+      to: 30766.92
+      aliquot: 7.5
+      portion: 1539.70
+    third:
+      from: 30766.93
+      to: 41023.08
+      aliquot: 15
+      portion: 3847.22
+    fourth:
+      from: 41023.09
+      to: 51259.08
+      aliquot: 22.5
+      portion: 6923.95
+    fifth:
+      from: 51259.08
+      to:
+      aliquot: 27.5
+      portion: 9486.91
+2015:
+  ranges:
+    first:
+      from: 0
+      to: 21453.24
+      aliquot:
+      portion: 0
+    second:
+      from: 21453.25
+      to: 32151.48
+      aliquot: 7.5
+      portion: 1608.99
+    third:
+      from: 32151.49
+      to: 42869.16
+      aliquot: 15
+      portion: 4020.35
+    fourth:
+      from: 42869.17
+      to: 53565.72
+      aliquot: 22.5
+      portion: 7235.54
+    fifth:
+      from: 53564.72
+      to:
+      aliquot: 27.5
+      portion: 9913.83

data/lib/brir/version.rb

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+module Brir
+  VERSION = "0.2.0"
+end

data/spec/lib/brir_spec.rb

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+require 'spec_helper'
+
+describe Brir do
+  it 'should return a calendar year for a exercise year' do
+    brir = Brir.new(2015)
+    brir.should_not be_nil
+    brir.calendar_year.should == 2014
+  end
+  
+  it 'should return a calendar year whithout a exercise year' do
+    brir = Brir.new
+    brir.should_not be_nil
+    brir.calendar_year.should == (Time.new.year.to_i - 1)
+  end
+  
+  it 'should consume the progressive table' do
+    brir = Brir.new(2012)
+    brir.ranges["first"]["from"].should == 0
+    brir.ranges["fifth"]["to"].should be_nil
+  end
+  
+  it 'should know which incomes are free for taxes' do
+    brir = Brir.new(2012)
+    brir.tax(-20).should == 0.00
+    brir.tax(10000.00).should == 0.00
+    brir.tax(15000.00).should == 0.00
+    brir.tax(17500.43).should == 0.00
+    brir.tax(18700.30).should == 0.00
+    brir.tax(18799.32).should == 0.00
+  end
+  
+  it 'should calculate all secound range incomes' do
+    brir = Brir.new(2012)
+    brir.tax(18799.32).should == 0.00 
+    brir.tax(18799.40).should == 0.01
+    brir.tax(28000).should == 690.05
+    brir.tax(19500).should == 52.55
+    brir.tax(19600.34).should == 60.08
+    brir.tax(27699.20).should == 667.49
+    brir.tax(28174.20).should == 703.12
+  end
+  
+  it 'should calculate all third range incomes' do
+    brir = Brir.new 2012
+    brir.tax(28174.21).should == 703.12
+    brir.tax(28174.40).should == 703.15
+    brir.tax(30000).should == 976.99
+    brir.tax(35500).should == 1801.99
+    brir.tax(37004.20).should == 2027.62
+    brir.tax(35666.50).should == 1826.96
+    brir.tax(37566.12).should == 2111.91
+  end
+  
+  it 'should calculate all fourth range incomes' do
+    brir = Brir.new 2012
+    brir.tax(37566.13).should == 2111.91
+    brir.tax(37566.23).should == 2111.93
+    brir.tax(38000).should == 2209.53
+    brir.tax(40000).should == 2659.53
+    brir.tax(43560.98).should == 3460.75
+    brir.tax(46830).should == 4196.28
+    brir.tax(46830).should == 4196.28
+    brir.tax(46939.56).should == 4220.93
+  end
+  
+  it 'should calculate all fifth range incomes' do
+    brir = Brir.new 2012
+    brir.tax(46939.57).should == 4220.93
+    brir.tax(46939.66).should == 4220.96
+    brir.tax(47000).should == 4237.55
+    brir.tax(49666.40).should == 4970.81
+    brir.tax(69700.00).should == 10480.05
+    brir.tax(142500.00).should == 30500.05
+    brir.tax(14250000.00).should == 3910062.55
+  end
+end

data/spec/spec_helper.rb

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+require 'brir'

metadata

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+--- !ruby/object:Gem::Specification
+name: brir
+version: !ruby/object:Gem::Version
+  version: 0.2.0
+  prerelease: 
+platform: ruby
+authors:
+- Brunno dos Santos
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2012-09-28 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: rake
+  requirement: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: rspec
+  requirement: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+description: Brir provide a interface to calculate Brazilian Icome Taxes (IRPF and
+  IRPJ)
+email:
+- brunno@brunno.me
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- .gitignore
+- Gemfile
+- LICENSE
+- README.md
+- Rakefile
+- brir.gemspec
+- lib/brir.rb
+- lib/brir/brir_api.rb
+- lib/brir/table_source/progressiveTable.yml
+- lib/brir/version.rb
+- spec/lib/brir_spec.rb
+- spec/spec_helper.rb
+homepage: https://github.com/squiter85/brir
+licenses: []
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  none: false
+  requirements:
+  - - ! '>='
+    - !ruby/object:Gem::Version
+      version: '0'
+required_rubygems_version: !ruby/object:Gem::Requirement
+  none: false
+  requirements:
+  - - ! '>='
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubyforge_project: 
+rubygems_version: 1.8.24
+signing_key: 
+specification_version: 3
+summary: Calculate Brazilian Icome Taxes
+test_files:
+- spec/lib/brir_spec.rb
+- spec/spec_helper.rb