- working version of reverse charge handling

app/keepers/keepers.go

@@ -394,6 +394,7 @@ func NewAppKeepers(
 		appKeepers.BankKeeper,
 		appKeepers.TreasuryKeeper,
 		appKeepers.AccountKeeper,
+		appKeepers.TaxKeeper,
 		appCodec,
 		appKeepers.TransferKeeper,
 	)

app/modules.go

@@ -79,6 +79,8 @@ import (
 	ibctm "github.com/cosmos/ibc-go/v7/modules/light-clients/07-tendermint"
 
 	taxbank "github.com/classic-terra/core/v3/x/tax/modules/bank"
+	taxmarket "github.com/classic-terra/core/v3/x/tax/modules/market"
+	taxwasm "github.com/classic-terra/core/v3/x/tax/modules/wasm"
 	taxtypes "github.com/classic-terra/core/v3/x/tax/types"
 
 	// unnamed import of statik for swagger UI support
@@ -183,10 +185,10 @@ func appModules(
 		transfer.NewAppModule(app.TransferKeeper),
 		ibcfee.NewAppModule(app.IBCFeeKeeper),
 		ica.NewAppModule(&app.ICAControllerKeeper, &app.ICAHostKeeper),
-		market.NewAppModule(appCodec, app.MarketKeeper, app.AccountKeeper, app.BankKeeper, app.OracleKeeper),
+		taxmarket.NewAppModule(appCodec, app.MarketKeeper, app.AccountKeeper, app.TreasuryKeeper, app.BankKeeper, app.OracleKeeper, app.TaxKeeper),
 		oracle.NewAppModule(appCodec, app.OracleKeeper, app.AccountKeeper, app.BankKeeper),
 		treasury.NewAppModule(appCodec, app.TreasuryKeeper),
-		wasm.NewAppModule(appCodec, &app.WasmKeeper, app.StakingKeeper, app.AccountKeeper, app.BankKeeper, app.MsgServiceRouter(), app.GetSubspace(wasmtypes.ModuleName)),
+		taxwasm.NewAppModule(appCodec, &app.WasmKeeper, app.StakingKeeper, app.AccountKeeper, app.AccountKeeper, app.TreasuryKeeper, app.TaxKeeper, app.BankKeeper, app.MsgServiceRouter(), app.GetSubspace(wasmtypes.ModuleName)),
 		dyncomm.NewAppModule(appCodec, app.DyncommKeeper, app.StakingKeeper),
 		ibchooks.NewAppModule(app.AccountKeeper),
 		consensus.NewAppModule(appCodec, app.ConsensusParamsKeeper),

custom/auth/ante/ante_test.go

@@ -52,7 +52,6 @@ func createTestApp(isCheckTx bool, tempDir string) (*terraapp.TerraApp, sdk.Cont
 	app.TreasuryKeeper.SetParams(ctx, treasurytypes.DefaultParams())
 	app.DistrKeeper.SetParams(ctx, distributiontypes.DefaultParams())
 	app.DistrKeeper.SetFeePool(ctx, distributiontypes.InitialFeePool())
-	//app.TaxKeeper.SetParams(ctx, taxtypes.DefaultParams())
 
 	return app, ctx
 }

custom/auth/ante/fee.go

@@ -236,20 +236,20 @@ func (fd FeeDecorator) checkTxFee(ctx sdk.Context, tx sdk.Tx, taxes sdk.Coins) (
 
 		requiredFees := requiredGasFees.Add(taxes...)
 
-		fmt.Println("requiredFees", requiredFees, "feeCoins", feeCoins, "requiredGasFees", requiredGasFees, "taxes", taxes, "minGasPrices", minGasPrices)
+		//		fmt.Println("requiredFees", requiredFees, "feeCoins", feeCoins, "requiredGasFees", requiredGasFees, "taxes", taxes, "minGasPrices", minGasPrices)
 
 		// Check required fees
 		if !requiredFees.IsZero() && !feeCoins.IsAnyGTE(requiredFees) {
 			// we don't have enough for tax and gas fees. But do we have enough for gas alone?
-			if !feeCoins.IsAnyGTE(requiredGasFees) {
+			if !requiredGasFees.IsZero() && !feeCoins.IsAnyGTE(requiredGasFees) {
 				return 0, false, errorsmod.Wrapf(sdkerrors.ErrInsufficientFee, "insufficient fees; got: %q, required: %q = %q(gas) + %q(stability)", feeCoins, requiredFees, requiredGasFees, taxes)
 			}
 
 			// we have enough for gas fees but not for tax fees
 			reverseCharge = true
-			ctx.Logger().Info("Insufficient fees to pay for gas and taxes (doing reverse charge)", "sentFee", feeCoins, "taxes", taxes, "requiredGasFees", requiredGasFees, "requiredFees", requiredFees, "minGasPrices", minGasPrices)
-		} else {
-			ctx.Logger().Info("Sufficient fees to pay for gas and taxes (doing normal tax charge)", "sentFee", feeCoins, "taxes", taxes, "requiredGasFees", requiredGasFees, "requiredFees", requiredFees, "minGasPrices", minGasPrices)
+			//	ctx.Logger().Info("Insufficient fees to pay for gas and taxes (doing reverse charge)", "sentFee", feeCoins, "taxes", taxes, "requiredGasFees", requiredGasFees, "requiredFees", requiredFees)
+			// } else {
+			//	ctx.Logger().Info("Sufficient fees to pay for gas and taxes (doing normal tax charge)", "sentFee", feeCoins, "taxes", taxes, "requiredGasFees", requiredGasFees, "requiredFees", requiredFees)
 		}
 	}
 

custom/auth/ante/fee_tax.go

@@ -4,7 +4,6 @@ import (
 	"regexp"
 	"strings"
 
-	wasmtypes "github.com/CosmWasm/wasmd/x/wasm/types"
 	sdk "github.com/cosmos/cosmos-sdk/types"
 	authz "github.com/cosmos/cosmos-sdk/x/authz"
 	banktypes "github.com/cosmos/cosmos-sdk/x/bank/types"
@@ -54,7 +53,9 @@ func FilterMsgAndComputeTax(ctx sdk.Context, tk TreasuryKeeper, simulate bool, m
 		case *marketexported.MsgSwapSend:
 			taxes = taxes.Add(computeTax(ctx, tk, sdk.NewCoins(msg.OfferCoin), simulate)...)
 
-		case *wasmtypes.MsgInstantiateContract:
+		// The contract messages were disabled to remove double-taxation
+		// whenever a contract sends funds to a wallet, it is taxed (deducted from sent amount)
+		/*case *wasmtypes.MsgInstantiateContract:
 			taxes = taxes.Add(computeTax(ctx, tk, msg.Funds, simulate)...)
 
 		case *wasmtypes.MsgInstantiateContract2:
@@ -64,7 +65,7 @@ func FilterMsgAndComputeTax(ctx sdk.Context, tk TreasuryKeeper, simulate bool, m
 			if !tk.HasBurnTaxExemptionContract(ctx, msg.Contract) {
 				taxes = taxes.Add(computeTax(ctx, tk, msg.Funds, simulate)...)
 			}
-
+		*/
 		case *authz.MsgExec:
 			messages, err := msg.GetMessages()
 			if err == nil {

custom/auth/ante/fee_test.go

@@ -22,6 +22,7 @@ import (
 	core "github.com/classic-terra/core/v3/types"
 	markettypes "github.com/classic-terra/core/v3/x/market/types"
 	oracletypes "github.com/classic-terra/core/v3/x/oracle/types"
+	taxtypes "github.com/classic-terra/core/v3/x/tax/types"
 )
 
 func (s *AnteTestSuite) TestDeductFeeDecorator_ZeroGas() {
@@ -326,8 +327,10 @@ func (s *AnteTestSuite) TestEnsureMempoolFeesMultiSend() {
 	s.txBuilder.SetFeeAmount(sdk.NewCoins(sdk.NewCoin(core.MicroSDRDenom, expectedTax)))
 	tx, err = s.CreateTestTx(privs, accNums, accSeqs, s.ctx.ChainID())
 	s.Require().NoError(err)
-	_, err = antehandler(s.ctx, tx, false)
-	s.Require().Error(err, "Decorator should errored on low fee for local gasPrice + tax")
+	newCtx, err := antehandler(s.ctx, tx, false)
+	s.Require().NoError(err, "Decorator should not have errored on missing tax (reverse charge)")
+	s.Require().Equal(true, newCtx.Value(taxtypes.ContextKeyTaxReverseCharge).(bool))
+	//s.Require().Error(err, "Decorator should errored on low fee for local gasPrice + tax")
 
 	// must pass with tax
 	s.txBuilder.SetFeeAmount(sdk.NewCoins(sdk.NewCoin(core.MicroSDRDenom, expectedTax.Add(expectedTax))))
@@ -527,11 +530,12 @@ func (s *AnteTestSuite) TestTaxExemption() {
 	feeAmt := int64(1000)
 
 	cases := []struct {
-		name           string
-		msgSigner      cryptotypes.PrivKey
-		msgCreator     func() []sdk.Msg
-		minFeeAmount   int64
-		expectProceeds int64
+		name                string
+		msgSigner           cryptotypes.PrivKey
+		msgCreator          func() []sdk.Msg
+		minFeeAmount        int64
+		expectProceeds      int64
+		expectReverseCharge bool
 	}{
 		{
 			name:      "MsgSend(exemption -> exemption)",
@@ -544,8 +548,9 @@ func (s *AnteTestSuite) TestTaxExemption() {
 
 				return msgs
 			},
-			minFeeAmount:   0,
-			expectProceeds: 0,
+			minFeeAmount:        0,
+			expectProceeds:      0,
+			expectReverseCharge: false,
 		}, {
 			name:      "MsgSend(normal -> normal)",
 			msgSigner: privs[2],
@@ -558,8 +563,24 @@ func (s *AnteTestSuite) TestTaxExemption() {
 				return msgs
 			},
 			// tax this one hence burn amount is fee amount
-			minFeeAmount:   feeAmt,
-			expectProceeds: feeAmt,
+			minFeeAmount:        feeAmt,
+			expectProceeds:      feeAmt,
+			expectReverseCharge: false,
+		}, {
+			name:      "MsgSend(normal -> normal, reverse charge)",
+			msgSigner: privs[2],
+			msgCreator: func() []sdk.Msg {
+				var msgs []sdk.Msg
+
+				msg1 := banktypes.NewMsgSend(addrs[2], addrs[3], sdk.NewCoins(sendCoin))
+				msgs = append(msgs, msg1)
+
+				return msgs
+			},
+			// tax this one hence burn amount is fee amount
+			minFeeAmount:        0,
+			expectProceeds:      0,
+			expectReverseCharge: true,
 		}, {
 			name:      "MsgExec(MsgSend(normal -> normal))",
 			msgSigner: privs[2],
@@ -572,8 +593,9 @@ func (s *AnteTestSuite) TestTaxExemption() {
 				return msgs
 			},
 			// tax this one hence burn amount is fee amount
-			minFeeAmount:   feeAmt,
-			expectProceeds: feeAmt,
+			minFeeAmount:        feeAmt,
+			expectProceeds:      feeAmt,
+			expectReverseCharge: false,
 		}, {
 			name:      "MsgSend(exemption -> normal), MsgSend(exemption -> exemption)",
 			msgSigner: privs[0],
@@ -588,8 +610,9 @@ func (s *AnteTestSuite) TestTaxExemption() {
 				return msgs
 			},
 			// tax this one hence burn amount is fee amount
-			minFeeAmount:   feeAmt,
-			expectProceeds: feeAmt,
+			minFeeAmount:        feeAmt,
+			expectProceeds:      feeAmt,
+			expectReverseCharge: false,
 		}, {
 			name:      "MsgSend(exemption -> exemption), MsgMultiSend(exemption -> normal, exemption -> exemption)",
 			msgSigner: privs[0],
@@ -624,8 +647,9 @@ func (s *AnteTestSuite) TestTaxExemption() {
 
 				return msgs
 			},
-			minFeeAmount:   feeAmt * 2,
-			expectProceeds: feeAmt * 2,
+			minFeeAmount:        feeAmt * 2,
+			expectProceeds:      feeAmt * 2,
+			expectReverseCharge: false,
 		}, {
 			name:      "MsgExecuteContract(exemption), MsgExecuteContract(normal)",
 			msgSigner: privs[3],
@@ -674,12 +698,14 @@ func (s *AnteTestSuite) TestTaxExemption() {
 				msgs = append(msgs, msg2)
 				return msgs
 			},
-			minFeeAmount:   feeAmt,
-			expectProceeds: feeAmt,
+			minFeeAmount:        0, // sending to contract is not taxed
+			expectProceeds:      0,
+			expectReverseCharge: false,
 		},
 	}
 
 	// there should be no coin in burn module
+	// run once with reverse charge and once without
 	for _, c := range cases {
 		s.SetupTest(true) // setup
 		require := s.Require()
@@ -719,7 +745,7 @@ func (s *AnteTestSuite) TestTaxExemption() {
 		tx, err := s.CreateTestTx(privs, accNums, accSeqs, s.ctx.ChainID())
 		require.NoError(err)
 
-		_, err = antehandler(s.ctx, tx, false)
+		newCtx, err := antehandler(s.ctx, tx, false)
 		require.NoError(err)
 
 		// check fee collector
@@ -730,6 +756,8 @@ func (s *AnteTestSuite) TestTaxExemption() {
 		// check tax proceeds
 		taxProceeds := s.app.TreasuryKeeper.PeekEpochTaxProceeds(s.ctx)
 		require.Equal(taxProceeds, sdk.NewCoins(sdk.NewCoin(core.MicroSDRDenom, sdk.NewInt(c.expectProceeds))))
+
+		require.Equal(newCtx.Value(taxtypes.ContextKeyTaxReverseCharge), c.expectReverseCharge)
 	}
 }
 
@@ -774,7 +802,7 @@ func (s *AnteTestSuite) runBurnSplitTaxTest(burnSplitRate sdk.Dec, oracleSplitRa
 	// Set burn split tax
 	tk.SetBurnSplitRate(s.ctx, burnSplitRate)
 	tk.SetOracleSplitRate(s.ctx, oracleSplitRate)
-	taxRate := tk.GetTaxRate(s.ctx)
+	//taxRate := tk.GetTaxRate(s.ctx)
 
 	// Set community tax
 	dkParams := dk.GetParams(s.ctx)
@@ -812,17 +840,17 @@ func (s *AnteTestSuite) runBurnSplitTaxTest(burnSplitRate sdk.Dec, oracleSplitRa
 	// Set IsCheckTx to true
 	s.ctx = s.ctx.WithIsCheckTx(true)
 
-	feeCollector := ak.GetModuleAccount(s.ctx, authtypes.FeeCollectorName)
+	// feeCollector := ak.GetModuleAccount(s.ctx, authtypes.FeeCollectorName)
 
-	amountFeeBefore := bk.GetAllBalances(s.ctx, feeCollector.GetAddress())
+	//amountFeeBefore := bk.GetAllBalances(s.ctx, feeCollector.GetAddress())
 
 	totalSupplyBefore, _, err := bk.GetPaginatedTotalSupply(s.ctx, &query.PageRequest{})
 	require.NoError(err)
-	fmt.Printf(
+	/*fmt.Printf(
 		"Before: TotalSupply %v, FeeCollector %v\n",
 		totalSupplyBefore,
 		amountFeeBefore,
-	)
+	)*/
 
 	// send tx to BurnTaxFeeDecorator antehandler
 	_, err = antehandler(s.ctx, tx, false)
@@ -855,7 +883,7 @@ func (s *AnteTestSuite) runBurnSplitTaxTest(burnSplitRate sdk.Dec, oracleSplitRa
 		expectedDistrCoins := distributionDeltaCoins.Sub(expectedOracleCoins)
 
 		// expected: community pool 50%
-		fmt.Printf("-- sendCoins %+v, BurnTax %+v, BurnSplitRate %+v, OracleSplitRate %+v, CommunityTax %+v, CTaxApplied %+v, OracleCoins %+v, DistrCoins %+v\n", sendCoins.AmountOf(core.MicroSDRDenom), taxRate, burnSplitRate, oracleSplitRate, communityTax, applyCommunityTax, expectedOracleCoins, expectedDistrCoins)
+		// fmt.Printf("-- sendCoins %+v, BurnTax %+v, BurnSplitRate %+v, OracleSplitRate %+v, CommunityTax %+v, CTaxApplied %+v, OracleCoins %+v, DistrCoins %+v\n", sendCoins.AmountOf(core.MicroSDRDenom), taxRate, burnSplitRate, oracleSplitRate, communityTax, applyCommunityTax, expectedOracleCoins, expectedDistrCoins)
 		require.Equal(feeCollectorAfter, sdk.NewCoins(sdk.NewCoin(core.MicroSDRDenom, expectedDistrCoins)))
 		require.Equal(oracleAfter, sdk.NewCoins(sdk.NewCoin(core.MicroSDRDenom, expectedOracleCoins)))
 		require.Equal(communityPoolAfter, sdk.NewCoins(sdk.NewCoin(core.MicroSDRDenom, expectedCommunityCoins)))
@@ -890,11 +918,11 @@ func (s *AnteTestSuite) runBurnSplitTaxTest(burnSplitRate sdk.Dec, oracleSplitRa
 		)
 	}
 
-	fmt.Printf(
+	/*fmt.Printf(
 		"After: TotalSupply %v, FeeCollector %v\n",
 		totalSupplyAfter,
 		feeCollectorAfter,
-	)
+	)*/
 }
 
 // go test -v -run ^TestAnteTestSuite/TestEnsureIBCUntaxed$ github.com/classic-terra/core/v3/custom/auth/ante