accounting modules

app/assets/utils/classes_ac/TaxReportManager.php

@@ -0,0 +1,23 @@
+<?php
+/**
+ * TaxReportManager
+ *
+ * Generates VAT and withholding tax reports from journal lines
+ * tagged to tax accounts (output VAT, input VAT, WHT).
+ * Read-only — no writes.
+ */
+class TaxReportManager
+{
+    private PDO $pdo;
+    private int $companyId;
+
+    public function __construct(PDO $pdo, int $company_id)
+    {
+        $this->pdo       = $pdo;
+        $this->companyId = $company_id;
+    }
+
+    // TODO: getOutputVAT(string $from_period, string $to_period): array
+    // TODO: getInputVAT(string $from_period, string $to_period): array
+    // TODO: getWithholdingTax(string $from_period, string $to_period): array
+}