"use client"; import { useMemo, useState } from "react"; import { Card, CardContent } from "@/components/ui/card"; import { Button } from "@/components/ui/button"; import { Badge } from "@/components/ui/badge"; import { Input } from "@/components/ui/input"; import { Kpi, KpiStrip } from "@/components/ui/kpi"; import { EmptyState } from "@/components/ui/empty-state"; import { useAlertConfirm } from "@/components/ui/alert-dialog"; import { useLocalStorage } from "@/lib/hooks/use-local-storage"; import { ALL_ORGANIZATIONS } from "@/lib/sag/entities"; import { formatCurrency } from "@/lib/utils"; import { logActivity } from "@/lib/activity/log"; // ────────────────────────────────────────────────────────────────────────── // Data model // ────────────────────────────────────────────────────────────────────────── export type NcdorFilingStatus = "Unfiled" | "Drafted" | "Submitted" | "Paid" | "Late"; export interface NcdorFiling { id: string; entitySlug: string; periodYear: number; periodMonth: number; // 1-12 grossSales?: number; taxableSales?: number; taxOwed?: number; status: NcdorFilingStatus; filedDate?: string; confirmationNumber?: string; notes?: string; createdAt: string; } // NC state sales tax 4.75% + average local 2.25% ≈ 7% combined default. const DEFAULT_TAX_RATE = 0.07; // Industries that operate retail/hospitality and owe NC E-500. const QUALIFYING_INDUSTRIES = new Set(["Hospitality", "Food & Beverage", "Recreation"]); const STATUS_TONE: Record = { Unfiled: "outline", Drafted: "warning", Submitted: "info", Paid: "success", Late: "destructive", }; const MONTH_NAMES = [ "January", "February", "March", "April", "May", "June", "July", "August", "September", "October", "November", "December", ]; // ────────────────────────────────────────────────────────────────────────── // Helpers // ────────────────────────────────────────────────────────────────────────── function getQualifyingEntities() { return ALL_ORGANIZATIONS.filter( (o) => o.status === "Active" && QUALIFYING_INDUSTRIES.has(o.industry) ); } /** * E-500 is due on the 20th of the month FOLLOWING the period. * Returns ISO YYYY-MM-DD due date for a (year, month) reporting period. */ function getDueDate(periodYear: number, periodMonth: number): string { // periodMonth is 1-12; due is 20th of next month. const due = new Date(Date.UTC(periodYear, periodMonth, 20)); // month index = periodMonth + 1 - 1 return due.toISOString().slice(0, 10); } function getCurrentPeriod(): { year: number; month: number } { const now = new Date(); return { year: now.getUTCFullYear(), month: now.getUTCMonth() + 1 }; } function getPreviousMonths(count: number): Array<{ year: number; month: number }> { const out: Array<{ year: number; month: number }> = []; const now = new Date(); for (let i = 0; i < count; i++) { const d = new Date(Date.UTC(now.getUTCFullYear(), now.getUTCMonth() - i, 1)); out.push({ year: d.getUTCFullYear(), month: d.getUTCMonth() + 1 }); } return out; } function periodKey(year: number, month: number): string { return `${year}-${String(month).padStart(2, "0")}`; } function todayIso(): string { return new Date().toISOString().slice(0, 10); } // ────────────────────────────────────────────────────────────────────────── // Main component // ────────────────────────────────────────────────────────────────────────── export function NcdorTracker() { const [filings, setFilings] = useLocalStorage("sag.compliance.ncdor", []); const [showAdd, setShowAdd] = useState(false); const [showAllEntities, setShowAllEntities] = useState(false); const [editingId, setEditingId] = useState(null); const { confirm: confirmAlert, AlertConfirmPortal } = useAlertConfirm(); const qualifyingEntities = useMemo(() => getQualifyingEntities(), []); const entityOptions = showAllEntities ? ALL_ORGANIZATIONS : qualifyingEntities; const current = getCurrentPeriod(); const lookbackPeriods = useMemo(() => getPreviousMonths(4), []); // current + 3 previous const today = todayIso(); // Derive status with auto-Late for past-due unfiled filings. const derived = useMemo( () => filings.map((f) => { if (f.status === "Paid" || f.status === "Submitted") return f; const due = getDueDate(f.periodYear, f.periodMonth); if (due < today && (f.status === "Unfiled" || f.status === "Drafted")) { return { ...f, status: "Late" as NcdorFilingStatus }; } return f; }), [filings, today] ); // Build set of (entitySlug, periodKey) keys for existing filings (for next-needed default). const filedSet = useMemo(() => { const s = new Set(); for (const f of derived) { s.add(`${f.entitySlug}|${periodKey(f.periodYear, f.periodMonth)}`); } return s; }, [derived]); // Pending filings panel: current + previous 3 months × qualifying entities. type PendingRow = { entitySlug: string; periodYear: number; periodMonth: number; filing?: NcdorFiling; dueDate: string; isOverdue: boolean; }; const pendingRows = useMemo(() => { const rows: PendingRow[] = []; for (const p of lookbackPeriods) { for (const e of qualifyingEntities) { const filing = derived.find( (f) => f.entitySlug === e.slug && f.periodYear === p.year && f.periodMonth === p.month ); const dueDate = getDueDate(p.year, p.month); rows.push({ entitySlug: e.slug, periodYear: p.year, periodMonth: p.month, filing, dueDate, isOverdue: dueDate < today && (!filing || (filing.status !== "Submitted" && filing.status !== "Paid")), }); } } return rows.sort((a, b) => a.dueDate.localeCompare(b.dueDate)); }, [lookbackPeriods, qualifyingEntities, derived, today]); // KPIs const currentMonthOwed = qualifyingEntities.length; const overdueCount = pendingRows.filter((r) => r.isOverdue).length; const ytdYear = current.year; const ytdFilings = derived.filter((f) => f.periodYear === ytdYear); const ytdTaxOwed = ytdFilings.reduce((a, f) => a + (f.taxOwed ?? 0), 0); const ytdTaxPaid = ytdFilings .filter((f) => f.status === "Paid") .reduce((a, f) => a + (f.taxOwed ?? 0), 0); // Reminders: filing for current or previous month is "Unfiled" past the 20th. const reminderRows = pendingRows.filter((r) => { const isCurrentOrLast = (r.periodYear === current.year && r.periodMonth === current.month) || (r.periodYear === current.year && r.periodMonth === current.month - 1) || (current.month === 1 && r.periodYear === current.year - 1 && r.periodMonth === 12); if (!isCurrentOrLast) return false; const dayOfMonth = parseInt(today.slice(8, 10), 10); const isPastDue = dayOfMonth > 20 || r.dueDate < today; const unfiled = !r.filing || r.filing.status === "Unfiled" || r.filing.status === "Drafted" || r.filing.status === "Late"; return isPastDue && unfiled; }); function addFiling(data: Omit) { setFilings((prev) => [ ...prev, { ...data, id: `ncdor-${Date.now()}-${Math.random().toString(36).slice(2, 6)}`, createdAt: new Date().toISOString(), }, ]); try { const periodLabel = `${MONTH_NAMES[data.periodMonth - 1]} ${data.periodYear}`; logActivity({ source: "ncdor", verb: "created", title: `Added E-500 filing for ${periodLabel}`, entitySlug: data.entitySlug, amount: data.taxOwed, href: "/app/compliance/ncdor", meta: { status: data.status, periodYear: data.periodYear, periodMonth: data.periodMonth }, }); } catch { // fire-and-forget } } function updateFiling(id: string, patch: Partial) { const existing = filings.find((f) => f.id === id); setFilings((prev) => prev.map((f) => (f.id === id ? { ...f, ...patch } : f))); if (!existing) return; try { const nextStatus = patch.status ?? existing.status; const periodLabel = `${MONTH_NAMES[existing.periodMonth - 1]} ${existing.periodYear}`; const verb = patch.status === "Submitted" ? "submitted" : patch.status === "Paid" ? "marked-paid" : "updated"; const title = verb === "submitted" ? `Submitted E-500 for ${periodLabel}` : verb === "marked-paid" ? `Marked E-500 paid for ${periodLabel}` : `Updated E-500 for ${periodLabel}`; logActivity({ source: "ncdor", verb, title, entitySlug: existing.entitySlug, amount: patch.taxOwed ?? existing.taxOwed, href: "/app/compliance/ncdor", meta: { status: nextStatus }, }); } catch { // fire-and-forget } } async function deleteFiling(id: string) { const ok = await confirmAlert({ title: "Delete this filing?", description: "This permanently removes the record. Cannot be undone.", actionLabel: "Delete", destructive: true, }); if (!ok) return; const existing = filings.find((f) => f.id === id); setFilings((prev) => prev.filter((f) => f.id !== id)); try { if (existing) { const periodLabel = `${MONTH_NAMES[existing.periodMonth - 1]} ${existing.periodYear}`; logActivity({ source: "ncdor", verb: "deleted", title: `Deleted E-500 filing for ${periodLabel}`, entitySlug: existing.entitySlug, amount: existing.taxOwed, href: "/app/compliance/ncdor", }); } } catch { // fire-and-forget } } function markSubmitted(id: string) { updateFiling(id, { status: "Submitted", filedDate: todayIso() }); } function markPaid(id: string) { updateFiling(id, { status: "Paid", filedDate: todayIso() }); } // Default entity for new filing: first qualifying entity without a filing for current month. const defaultEntitySlug = useMemo(() => { const cur = periodKey(current.year, current.month); const needed = qualifyingEntities.find((e) => !filedSet.has(`${e.slug}|${cur}`)); return needed?.slug ?? qualifyingEntities[0]?.slug ?? "south-armz-global"; }, [qualifyingEntities, filedSet, current.year, current.month]); return ( <>
0 ? "rose" : "neutral"} /> {reminderRows.length > 0 && (
⚠️
{reminderRows.length} E-500 filing{reminderRows.length === 1 ? "" : "s"}{" "} past due

E-500 is due the 20th of the month following the reporting period. The following are unfiled or in draft past their due date:

    {reminderRows.map((r) => { const org = ALL_ORGANIZATIONS.find((o) => o.slug === r.entitySlug); return (
  • {r.dueDate}{" "} — {org?.emoji} {org?.name} · {MONTH_NAMES[r.periodMonth - 1]}{" "} {r.periodYear}
    • ); })}
)}
Showing {showAllEntities ? "all" : "qualifying"} entities ·{" "}
{showAdd && ( { addFiling(data); setShowAdd(false); }} onCancel={() => setShowAdd(false)} /> )}

Filings — current + last 3 months

{pendingRows.length === 0 ? ( ) : (
{pendingRows.map((r) => { const org = ALL_ORGANIZATIONS.find((o) => o.slug === r.entitySlug); const f = r.filing; const isEditing = editingId && f?.id === editingId; return ( ); })}
Entity Period Due Gross sales Tax owed Status Actions
{org?.emoji} {org?.name} {MONTH_NAMES[r.periodMonth - 1].slice(0, 3)} {r.periodYear} {r.dueDate} {f?.grossSales != null ? formatCurrency(f.grossSales) : "—"} {f?.taxOwed != null ? formatCurrency(f.taxOwed) : "—"} {f ? ( {f.status} ) : ( Unfiled )}
{f && f.status !== "Submitted" && f.status !== "Paid" && ( )} {f && f.status !== "Paid" && ( )} {f && ( )} {f && ( )} {!f && ( )}
)}
{editingId && (() => { const f = filings.find((x) => x.id === editingId); if (!f) return null; return ( { updateFiling(editingId, data); setEditingId(null); }} onCancel={() => setEditingId(null)} submitLabel="Save filing" /> ); })()}

E-500 returns are filed via the NCDOR eServices portal. Default combined sales-and-use rate of 7.00% (4.75% state + ≈2.25% local) is editable per row. Filings saved locally in this browser. Quarterly filers should still log each month's gross to keep totals accurate.

); } // ────────────────────────────────────────────────────────────────────────── // Add / Edit Filing form // ────────────────────────────────────────────────────────────────────────── function FilingForm({ entities, defaultEntitySlug, defaultYear, defaultMonth, initial, onSubmit, onCancel, submitLabel = "Add filing", }: { entities: typeof ALL_ORGANIZATIONS; defaultEntitySlug: string; defaultYear: number; defaultMonth: number; initial?: NcdorFiling; onSubmit: (data: Omit) => void; onCancel: () => void; submitLabel?: string; }) { const [entitySlug, setEntitySlug] = useState(initial?.entitySlug ?? defaultEntitySlug); const [periodYear, setPeriodYear] = useState(initial?.periodYear ?? defaultYear); const [periodMonth, setPeriodMonth] = useState(initial?.periodMonth ?? defaultMonth); const [grossSales, setGrossSales] = useState( initial?.grossSales != null ? String(initial.grossSales) : "" ); const [taxableSales, setTaxableSales] = useState( initial?.taxableSales != null ? String(initial.taxableSales) : "" ); const [taxRate, setTaxRate] = useState( initial?.grossSales && initial.taxOwed ? String(((initial.taxOwed / (initial.taxableSales ?? initial.grossSales)) * 100).toFixed(3)) : String((DEFAULT_TAX_RATE * 100).toFixed(2)) ); const [taxOwed, setTaxOwed] = useState( initial?.taxOwed != null ? String(initial.taxOwed) : "" ); const [status, setStatus] = useState(initial?.status ?? "Drafted"); const [filedDate, setFiledDate] = useState(initial?.filedDate ?? ""); const [confirmationNumber, setConfirmationNumber] = useState(initial?.confirmationNumber ?? ""); const [notes, setNotes] = useState(initial?.notes ?? ""); const [taxAutoCalc, setTaxAutoCalc] = useState(!initial?.taxOwed); // Auto-calc taxOwed from taxableSales × rate (or grossSales × rate if taxable unset). function recomputeTax(g: string, t: string, r: string) { if (!taxAutoCalc) return; const gn = parseFloat(g); const tn = parseFloat(t); const rn = parseFloat(r); const base = Number.isFinite(tn) ? tn : Number.isFinite(gn) ? gn : NaN; if (Number.isFinite(base) && Number.isFinite(rn)) { setTaxOwed((base * (rn / 100)).toFixed(2)); } } function submit(e: React.FormEvent) { e.preventDefault(); const gross = grossSales.trim() === "" ? undefined : parseFloat(grossSales); const taxable = taxableSales.trim() === "" ? gross : parseFloat(taxableSales); const owed = taxOwed.trim() === "" ? undefined : parseFloat(taxOwed); onSubmit({ entitySlug, periodYear, periodMonth, grossSales: gross, taxableSales: taxable, taxOwed: owed, status, filedDate: filedDate.trim() || undefined, confirmationNumber: confirmationNumber.trim() || undefined, notes: notes.trim() || undefined, }); } // Year options: current year + 2 prior. const now = new Date(); const yearOptions = [now.getUTCFullYear(), now.getUTCFullYear() - 1, now.getUTCFullYear() - 2]; return (
{ setGrossSales(e.target.value); recomputeTax(e.target.value, taxableSales, taxRate); }} placeholder="0.00" /> { setTaxableSales(e.target.value); recomputeTax(grossSales, e.target.value, taxRate); }} placeholder="0.00" /> { setTaxRate(e.target.value); recomputeTax(grossSales, taxableSales, e.target.value); }} placeholder="7.00" />
{ setTaxAutoCalc(false); setTaxOwed(e.target.value); }} placeholder="0.00" /> {!taxAutoCalc && ( )}
setFiledDate(e.target.value)} /> setConfirmationNumber(e.target.value)} placeholder="NCDOR portal confirmation #" />