Separated laravel app to its own folder (#540)

api/app/Exports/Tax/ArrayExport.php

@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Exports\Tax;
+
+use Maatwebsite\Excel\Concerns\Exportable;
+use Maatwebsite\Excel\Concerns\FromArray;
+use Maatwebsite\Excel\Concerns\WithHeadings;
+
+class ArrayExport implements FromArray, WithHeadings
+{
+    use Exportable;
+
+    public function __construct(public array $data)
+    {
+    }
+
+    public function array(): array
+    {
+        return $this->data;
+    }
+
+    public function headings(): array
+    {
+        return array_keys($this->data[0]);
+    }
+}