merge: reconcile local fiscal corrections with delivered portal

tests/Feature/CatalogueProvinceCoverageTest.php

@@ -0,0 +1,126 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\Opportunity;
+use App\Services\InvestmentCatalogue;
+use App\Services\InvestmentGeography;
+use App\Services\CorridorAgribusinessOpportunities;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class CatalogueProvinceCoverageTest extends TestCase
+{
+    use DatabaseTransactions;
+    private const PROVINCE = 'bfde2651-2b46-5d9c-a500-733fa55a8c5c';
+    protected function setUp(): void
+    {
+        parent::setUp();\Tests\Support\ProactiveInvestmentFixture::guard();$this->withoutVite();
+    }
+
+    public function test_accepted_maputo_source_is_found_in_both_approved_provinces_without_becoming_a_district_site(): void
+    {
+        $c=app(InvestmentCatalogue::class);
+        $expected=Opportunity::published()->where('workflow_context->corridor_agribusiness->source_sha256',CorridorAgribusinessOpportunities::SOURCE_HASH)
+            ->where('workflow_context->corridor_agribusiness->corridor','Corredor de Maputo')->pluck('id')->all();
+        $this->assertCount(5,$expected);
+        foreach([self::PROVINCE,'4aa31470-997e-5c63-8fe0-ff2f62586f56']as$province){
+            foreach(['all','context']as$basis){
+                $ids=$c->query(['sector'=>'agronegocio','province_id'=>$province,'territory_basis'=>$basis])->pluck('id')->all();
+                foreach($expected as$id)$this->assertContains($id,$ids);
+            }
+        }
+        foreach($expected as$id)$this->assertNotContains($id,$c->query(['province_id'=>self::PROVINCE,'territory_basis'=>'direct'])->pluck('id')->all());
+        $district=app(InvestmentGeography::class)->publicReferences()->where('parent_id',self::PROVINCE)->where('location_type','district')->first();
+        $this->assertNotNull($district);
+        foreach($expected as$id)$this->assertNotContains($id,$c->query(['province_id'=>self::PROVINCE,'district_id'=>$district->id])->pluck('id')->all());
+        $label=$c->presentLocation(Opportunity::findOrFail($expected[0]))->territorial_summary;
+        $this->assertStringContainsString('contexto provincial do corredor',$label);
+        $this->assertStringContainsString('distrito e posto administrativo não indicados',$label);
+        foreach($expected as$id)$this->assertContains($id,$c->query(['geo_location_id'=>self::PROVINCE])->pluck('id')->all());
+        $this->assertSame([],array_intersect($expected,$c->query(['province_id'=>'059b02ca-7095-577a-8705-4d4c46896747'])->pluck('id')->all()));
+    }
+
+    public function test_province_includes_its_descendants_with_full_location_and_excludes_private_and_other_provinces(): void
+    {
+        $geo=app(InvestmentGeography::class);$c=app(InvestmentCatalogue::class);
+        $district=$geo->publicReferences()->where('parent_id',self::PROVINCE)->where('location_type','district')->first();
+        $post=$geo->publicReferences()->where('parent_id',$district->id)->where('location_type','admin_post')->first();
+        $this->assertNotNull($post);
+        $make=fn($territory,$status='published')=>Opportunity::create(['sector_id'=>1,'reference'=>'SYNTHETIC-QA-'.Str::uuid(),'slug'=>'synthetic-'.Str::uuid(),'title'=>'SYNTHETIC QA province coverage','status'=>$status,'published_at'=>now()->subMinute(),'primary_territory_id'=>$territory,'geography_scope'=>'specific']);
+        $record=$make($post->id);$private=$make($post->id,'draft');$other=$make('059b02ca-7095-577a-8705-4d4c46896747');
+        $ids=$c->query(['province_id'=>self::PROVINCE,'sector'=>'agronegocio'])->pluck('id')->all();
+        $this->assertContains($record->id,$ids);$this->assertNotContains($private->id,$ids);$this->assertNotContains($other->id,$ids);
+        $label=$c->presentLocation($record)->territorial_summary;
+        foreach(['Maputo Província',$district->name,$post->name]as$name)$this->assertStringContainsString($name,$label);
+    }
+
+    public function test_actual_territory_and_publication_decisions_override_old_corridor_context(): void
+    {
+        $c=app(InvestmentCatalogue::class);
+        $record=Opportunity::published()->where('workflow_context->corridor_agribusiness->corridor','Corredor de Maputo')->firstOrFail();
+        $record->primary_territory_id='059b02ca-7095-577a-8705-4d4c46896747';$record->save();
+        $this->assertNotContains($record->id,$c->query(['province_id'=>self::PROVINCE])->pluck('id')->all());
+        $record->primary_territory_id=null;$record->status='draft';$record->save();
+        $this->assertNotContains($record->id,$c->query(['province_id'=>self::PROVINCE])->pluck('id')->all());
+    }
+
+    public function test_public_search_and_corridor_view_agree_without_inventing_map_coordinates(): void
+    {
+        $filters=['province_id'=>self::PROVINCE,'sector'=>'agronegocio'];
+        $response=$this->getJson('/api/v1/investment/search?'.http_build_query($filters))->assertOk()->assertJsonPath('total',5);
+        foreach($response->json('data')as$row)$this->assertStringContainsString('contexto provincial do corredor',$row['territorial_summary']);
+        $groups=app(\App\Services\OpportunityCorridorExplorer::class)->groups($filters);
+        $this->assertCount(1,$groups);$this->assertSame(5,$groups[0]['count']);
+        foreach($groups[0]['opportunities']as$row){$this->assertContains('Maputo Província',$row['provinces']);$this->assertNull($row['district']);}
+        $map=app(InvestmentCatalogue::class)->map($filters);
+        $this->assertCount(5,$map['unlocated']);$this->assertSame([],$map['features']);
+    }
+
+    public function test_all_approved_corridors_are_found_in_their_provinces_and_not_in_unrelated_provinces(): void
+    {
+        $catalogue=app(InvestmentCatalogue::class);
+        $provinces=app(InvestmentGeography::class)->publicReferences()->where('location_type','province')->get();
+        $this->assertCount(11,$provinces);
+        foreach(config('investment_corridors')as$entry){
+            $records=Opportunity::published()->whereNull('primary_territory_id')
+                ->where('workflow_context->corridor_agribusiness->source_sha256',CorridorAgribusinessOpportunities::SOURCE_HASH)
+                ->where('workflow_context->corridor_agribusiness->corridor',$entry['name'])->pluck('id')->all();
+            $this->assertNotEmpty($records,$entry['name']);
+            foreach($provinces as$province){
+                $ids=$catalogue->query(['province_id'=>$province->id,'sector'=>'agronegocio'])->pluck('id')->all();
+                foreach($records as$id){
+                    if(in_array($province->source_code,$entry['provinces'],true))$this->assertContains($id,$ids);
+                    else $this->assertNotContains($id,$ids);
+                }
+            }
+        }
+    }
+
+    public function test_descendant_coverage_is_national_and_shared_by_sectors_and_location_entry_points(): void
+    {
+        $geo=app(InvestmentGeography::class);$catalogue=app(InvestmentCatalogue::class);
+        $provinces=$geo->publicReferences()->where('location_type','province')->get();
+        $sectors=DB::table('sectors')->where('is_active',true)->whereNotNull('published_at')->whereNull('deleted_at')->orderBy('id')->limit(2)->get();
+        $this->assertCount(2,$sectors);
+        foreach($provinces as$province){
+            $district=$geo->publicReferences()->where('parent_id',$province->id)->where('location_type','district')->first();
+            $this->assertNotNull($district,$province->name);
+            $post=$geo->publicReferences()->where('parent_id',$district->id)->where('location_type','admin_post')->first();
+            $leaf=$post?:$district;
+            foreach($sectors as$sector){
+                $record=Opportunity::create(['sector_id'=>$sector->id,'reference'=>'SYNTHETIC-QA-'.Str::uuid(),'slug'=>'synthetic-'.Str::uuid(),
+                    'title'=>'SYNTHETIC QA national coverage','status'=>'published','published_at'=>now()->subMinute(),'primary_territory_id'=>$leaf->id,'geography_scope'=>'specific']);
+                foreach([['province_id'=>$province->id],['geo_location_id'=>$province->id],['province_id'=>$province->id,'district_id'=>$district->id]]as$entry){
+                    $this->assertContains($record->id,$catalogue->query([...$entry,'sector'=>$sector->slug])->pluck('id')->all());
+                }
+                $other=$sectors->firstWhere('id','!=',$sector->id);
+                $this->assertNotContains($record->id,$catalogue->query(['province_id'=>$province->id,'sector'=>$other->slug])->pluck('id')->all());
+                $label=$catalogue->presentLocation($record)->territorial_summary;
+                $this->assertStringContainsString($province->name,$label);$this->assertStringContainsString($district->name,$label);
+                if($post)$this->assertStringContainsString($post->name,$label);
+            }
+        }
+    }
+}

tests/Feature/ClusterCompetitivenessTest.php

@@ -0,0 +1,175 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\EconomicCluster;
+use App\Models\InvestmentDossier;
+use App\Models\User;
+use App\Services\ClusterCompetitiveness;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Inertia\Testing\AssertableInertia;
+use Tests\TestCase;
+
+class ClusterCompetitivenessTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->withoutVite();
+    }
+
+    private function manager(): User
+    {
+        $user = User::factory()->create();
+        config(['portal.managers' => [$user->email], 'portal.profile_access_enabled' => false]);
+        $this->actingAs($user);
+
+        return $user;
+    }
+
+    private function cluster(): EconomicCluster
+    {
+        return EconomicCluster::create(['code' => 'COMP-'.bin2hex(random_bytes(6)), 'name' => 'Cluster de teste de persistência', 'sector' => 'Energia', 'status' => 'planned']);
+    }
+
+    private function draft(EconomicCluster $cluster): array
+    {
+        $draft = ['version' => 1, 'clusterId' => $cluster->id, 'sector' => 'Energia', 'region' => 'Distrito de demonstração', 'forces' => []];
+        foreach (ClusterCompetitiveness::FORCES as $force) {
+            $draft['forces'][$force] = ['pressure' => 'medium', 'evidence' => 'Observação de teste, não publicável como facto real',
+                'source' => 'Fonte de demonstração p. 2', 'period' => '2025', 'rationale' => 'Apreciação de teste',
+                'limitations' => 'Dados sintéticos', 'opportunity' => 'Hipótese de demonstração'];
+        }
+
+        return $draft;
+    }
+
+    private function url(EconomicCluster $cluster): string
+    {
+        return '/management/clusters/'.$cluster->id.'/competitiveness';
+    }
+
+    public function test_save_recovers_from_database_across_requests_and_records_encrypted_history(): void
+    {
+        $actor = $this->manager();
+        $cluster = $this->cluster();
+        $draft = $this->draft($cluster);
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 0, 'draft' => $draft])
+            ->assertOk()->assertJsonPath('version', 1)->assertJsonPath('draft', $draft)->assertJsonPath('approved', null);
+        $this->getJson($this->url($cluster))->assertOk()->assertHeader('Cache-Control', 'no-store, private')
+            ->assertJsonPath('draft', $draft)->assertJsonPath('history.0.actor', $actor->id)->assertJsonPath('history.0.action', 'saved');
+        $this->get('/management/clusters/'.$cluster->id.'/edit')->assertInertia(fn (AssertableInertia $page) => $page
+            ->component('structures/editor')->where('competitiveness.version', 1)->where('competitiveness.draft.region', $draft['region']));
+        $event = DB::table('audit_events')->where('source_system', 'cluster-competitiveness')->where('entity_id', $cluster->id)->first();
+        $this->assertStringNotContainsString($draft['forces']['rivalry']['evidence'], $event->after_data);
+        $this->assertSame('restricted', $event->data_classification);
+        $this->assertNull(app(ClusterCompetitiveness::class)->publicData($cluster->id));
+    }
+
+    public function test_validation_conflict_and_server_error_do_not_overwrite_the_saved_version(): void
+    {
+        $this->manager();
+        $cluster = $this->cluster();
+        $draft = $this->draft($cluster);
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 0, 'draft' => $draft])->assertOk();
+        $changed = $draft;
+        $changed['region'] = 'Outra região';
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 0, 'draft' => $changed])->assertConflict();
+        $changed['forces']['buyers']['pressure'] = 'zero';
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 1, 'draft' => $changed])->assertUnprocessable();
+        $changed = $draft;
+        $changed['clusterId'] = $this->cluster()->id;
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 1, 'draft' => $changed])->assertUnprocessable();
+        $this->getJson($this->url($cluster))->assertJsonPath('version', 1)->assertJsonPath('draft', $draft)->assertJsonCount(1, 'history');
+    }
+
+    public function test_approval_pins_content_and_later_drafts_and_restoration_do_not_publish(): void
+    {
+        $this->manager();
+        $cluster = $this->cluster();
+        $draft = $this->draft($cluster);
+        $url = $this->url($cluster);
+        $this->postJson($url.'/saved', ['expected_version' => 0, 'draft' => $draft])->assertOk();
+        $this->postJson($url.'/approved', ['expected_version' => 1, 'reason' => 'Aprovação sintética em QA'])->assertOk()->assertJsonPath('version', 2);
+        $changed = $draft;
+        $changed['region'] = 'Rascunho privado posterior';
+        $this->postJson($url.'/saved', ['expected_version' => 2, 'draft' => $changed])->assertOk();
+        $public = app(ClusterCompetitiveness::class)->publicData($cluster->id);
+        $this->assertSame($draft, $public['draft']);
+        $this->assertSame(['draft', 'version', 'at'], array_keys($public));
+        $this->postJson($url.'/restored', ['expected_version' => 3, 'revision' => 1])->assertOk()
+            ->assertJsonPath('version', 4)->assertJsonPath('draft', $draft)->assertJsonPath('approved.version', 2);
+        $this->assertSame($public, app(ClusterCompetitiveness::class)->publicData($cluster->id));
+        $this->postJson($url.'/withdrawn', ['expected_version' => 4, 'reason' => 'Retirada sintética em QA'])->assertOk()->assertJsonCount(5, 'history');
+        $this->assertNull(app(ClusterCompetitiveness::class)->publicData($cluster->id));
+        $this->getJson($url)->assertJsonPath('draft', $draft);
+    }
+
+    public function test_incomplete_drafts_are_saved_but_not_approved_and_unknown_revisions_do_not_write(): void
+    {
+        $this->manager();
+        $cluster = $this->cluster();
+        $draft = $this->draft($cluster);
+        $draft['forces']['buyers']['source'] = '';
+        $draft['forces']['entrants']['pressure'] = '';
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 0, 'draft' => $draft])->assertOk();
+        $this->postJson($this->url($cluster).'/approved', ['expected_version' => 1, 'reason' => 'Pedido de aprovação QA'])->assertUnprocessable();
+        $this->postJson($this->url($cluster).'/restored', ['expected_version' => 1, 'revision' => 99])->assertNotFound();
+        $this->getJson($this->url($cluster))->assertJsonPath('version', 1)->assertJsonPath('draft.forces.buyers.source', '');
+    }
+
+    public function test_saved_data_keeps_the_portable_file_contract_and_rejects_missing_forces(): void
+    {
+        $this->manager();
+        $cluster = $this->cluster();
+        $draft = $this->draft($cluster);
+        $draft['version'] = '1';
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 0, 'draft' => $draft])
+            ->assertOk()->assertJsonPath('draft.version', 1);
+        unset($draft['forces']['suppliers']);
+        $this->postJson($this->url($cluster).'/saved', ['expected_version' => 1, 'draft' => $draft])->assertUnprocessable();
+        $this->getJson($this->url($cluster))->assertJsonPath('version', 1);
+    }
+
+    public function test_anonymous_and_unauthorised_users_cannot_read_history_or_mutate(): void
+    {
+        $cluster = $this->cluster();
+        $url = $this->url($cluster);
+        $this->getJson($url)->assertUnauthorized();
+        $this->postJson($url.'/saved', [])->assertUnauthorized();
+        $this->actingAs(User::factory()->create());
+        $this->getJson($url)->assertForbidden();
+        foreach (['saved', 'approved', 'withdrawn', 'restored'] as $action) {
+            $this->postJson($url.'/'.$action, [])->assertForbidden();
+        }
+        $this->assertSame(0, DB::table('audit_events')->where('source_system', 'cluster-competitiveness')->where('entity_id', $cluster->id)->count());
+    }
+
+    public function test_public_dossier_returns_only_the_approved_projection_and_unpublished_dossiers_remain_hidden(): void
+    {
+        $actor = $this->manager();
+        $cluster = $this->cluster();
+        $draft = $this->draft($cluster);
+        $dossier = InvestmentDossier::create(['cluster_id' => $cluster->id, 'title' => 'Ficha sintética QA', 'source' => 'Fonte sintética QA',
+            'content' => ['sector' => 'Energia'], 'publication_status' => 'published', 'approval_basis' => 'document_owner',
+            'approval_evidence' => 'Aprovação sintética só na base QA', 'published_at' => now()]);
+        $service = app(ClusterCompetitiveness::class);
+        $service->change($cluster, $actor->id, 0, 'saved', ['draft' => $draft]);
+        $this->app['auth']->forgetGuards();
+        $this->get('/carteira/'.$dossier->id)->assertInertia(fn (AssertableInertia $page) => $page->where('competitiveness', null));
+        $service->change($cluster, $actor->id, 1, 'approved', ['reason' => 'Aprovação privada de teste']);
+        $draft['region'] = 'CONTEÚDO PRIVADO NÃO APROVADO';
+        $service->change($cluster, $actor->id, 2, 'saved', ['draft' => $draft]);
+        $this->get('/carteira/'.$dossier->id)->assertInertia(fn (AssertableInertia $page) => $page
+            ->where('competitiveness.version', 2)->where('competitiveness.draft.region', 'Distrito de demonstração')
+            ->missing('competitiveness.actor')->missing('competitiveness.evidence')->missing('competitiveness.history'));
+        $dossier->update(['publication_status' => 'draft']);
+        $this->get('/carteira/'.$dossier->id)->assertNotFound();
+        $dossier->update(['publication_status' => 'published']);
+        $service->change($cluster, $actor->id, 3, 'withdrawn', ['reason' => 'Retirada privada de teste']);
+        $this->get('/carteira/'.$dossier->id)->assertInertia(fn (AssertableInertia $page) => $page->where('competitiveness', null));
+    }
+}

tests/Feature/FiscalFormEntryTest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace Tests\Feature;
+
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Inertia\Testing\AssertableInertia as Assert;
+use Tests\TestCase;
+
+final class FiscalFormEntryTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        \Tests\Support\ProactiveInvestmentFixture::guard();
+        $this->withoutVite();
+    }
+
+    public function test_both_fiscal_forms_are_public_and_do_not_redirect_to_legal_documents(): void
+    {
+        config(['portal.homologation_only' => false]);
+        foreach (['iva', 'irpc'] as $tax) {
+            $this->get('/formularios/fiscais?imposto='.$tax)
+                ->assertOk()
+                ->assertInertia(fn (Assert $page) => $page->component('portal/fiscal-forms')->where('initialTax', $tax));
+        }
+    }
+}

tests/Feature/InvestorUsabilityScopeTest.php

@@ -0,0 +1,57 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use App\Services\InvestmentGeography;
+use App\Services\InvestmentZones;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class InvestorUsabilityScopeTest extends TestCase
+{
+    use DatabaseTransactions;
+    protected function setUp():void{parent::setUp();\Tests\Support\ProactiveInvestmentFixture::guard();$this->withoutVite();}
+
+    public function test_public_sector_is_consultable_by_guest_and_accounts_without_promoter_grants():void
+    {
+        config(['portal.homologation_only'=>false,'portal.legacy_content_enabled'=>false,'portal.legacy_content_qa_enabled'=>false]);
+        $this->get('/sectores/turismo')->assertOk();
+        $actor=User::factory()->create();
+        $this->actingAs($actor)->get('/sectores/turismo')->assertOk();
+        $this->assertSame(0,DB::table('portal_role_assignments')->where('user_id',$actor->id)->count());
+        config(['portal.profile_access_enabled'=>true]);
+        $entry=app(\App\Services\SectorInvestment::class)->publicView(\App\Models\Sector::where('slug','turismo')->firstOrFail());
+        $this->assertSame('/perfil/promotor',$entry['register_href']);
+        $this->assertSame('Pedir acesso para cadastrar oportunidades',$entry['register_label']);
+    }
+
+    public function test_zones_all_equals_visible_set_and_province_and_district_never_fall_back_to_all():void
+    {
+        $zones=app(InvestmentZones::class);$geo=app(InvestmentGeography::class);
+        $province='059b02ca-7095-577a-8705-4d4c46896747';
+        $district=$geo->publicReferences()->where('parent_id',$province)->where('location_type','district')->first();
+        $template=$zones->visible()->firstOrFail();
+        $make=function($territory,$published=true)use($template){$zone=$template->replicate();$zone->id=(string)Str::uuid();$zone->code='SYNTHETIC-'.Str::random(12);$zone->name='SYNTHETIC QA zone scope';$zone->primary_territory_id=$territory;$zone->publication_status=$published?'published':'draft';$zone->save();return$zone;};
+        $inside=$make($district->id);$outside=$make('9e42dac8-fd9b-523f-bf59-71a7d3aa0fb8');$private=$make($district->id,false);
+        $all=$zones->search([])->orderBy('id')->pluck('id')->all();
+        $this->assertSame($zones->visible()->orderBy('id')->pluck('id')->all(),$all);
+        foreach([['province_id'=>$province],['province_id'=>$province,'district_id'=>$district->id]]as$selection){
+            $ids=$zones->search($selection)->pluck('id')->all();
+            $this->assertContains($inside->id,$ids);$this->assertNotContains($outside->id,$ids);$this->assertNotContains($private->id,$ids);
+        }
+    }
+
+    public function test_documented_legal_scope_covers_child_area_but_influence_does_not_become_an_installation():void
+    {
+        $zones=app(InvestmentZones::class);$geo=app(InvestmentGeography::class);$province='059b02ca-7095-577a-8705-4d4c46896747';
+        $district=$geo->publicReferences()->where('parent_id',$province)->where('location_type','district')->first();
+        $editor=User::factory()->create();$reviewer=User::factory()->create();$template=$zones->visible()->firstOrFail();$ids=[];
+        foreach(['legal_scope','influence']as$scope){
+            $zone=$template->replicate();$zone->id=(string)Str::uuid();$zone->code='SYNTHETIC-'.Str::random(12);$zone->name='SYNTHETIC QA legal coverage';$zone->primary_territory_id='9e42dac8-fd9b-523f-bf59-71a7d3aa0fb8';$zone->save();$ids[$scope]=$zone->id;
+            DB::table('investment_zone_locations')->insert(['id'=>(string)Str::uuid(),'zone_id'=>$zone->id,'geo_location_id'=>$scope==='legal_scope'?$province:$district->id,'scope_type'=>$scope,'source_reference'=>'SYNTHETIC isolated QA scope fixture','validation_status'=>'validated','editor_id'=>$editor->id,'reviewer_id'=>$reviewer->id,'valid_from'=>now()->subDay(),'version_no'=>1,'created_at'=>now(),'updated_at'=>now()]);
+        }
+        $matches=$zones->search(['province_id'=>$province,'district_id'=>$district->id])->pluck('id')->all();
+        $this->assertContains($ids['legal_scope'],$matches);$this->assertNotContains($ids['influence'],$matches);
+    }
+}

tests/Feature/IrpcAnnualSettlementDraftTest.php

@@ -0,0 +1,56 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcAnnualSettlementDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_annual_simulated_balances_round_trip_with_proofs_states_and_preserved_books(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $id=null;$etag=null;
+        foreach(['payable','recoverable','balanced','absent','missing','duplicate','pec']as$case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l8-settlement/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
+            $this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $before=json_decode($d['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$scope=$d['context_opportunity'];
+            $b=$s['irpcAnnual'][$scope];$m=$b['result']['model'];
+            foreach(['irpcNormal','irpcWithholdings','books','currencyEvents','ispcQuarters']as$map)$this->assertSame($before[$map],$s[$map]);
+            $this->assertSame('IRPC-annual-settlement/1',$m['version']);
+            $this->assertSame('123456789',$m['subjectNuit']);$this->assertSame('2026',$m['year']);
+            $this->assertSame(['numerator'=>'1408','denominator'=>'1'],$m['assessment']['colecta']);
+            $this->assertFalse($m['officialBalancesConsumed']);$this->assertFalse($m['submitted']);$this->assertFalse($m['refundReceived']);
+            $this->assertSame('known',$m['input']['credits']['state']);$this->assertSame('0',$m['input']['credits']['amount']);
+            if(in_array($case,['missing','duplicate','pec'],true)){
+                $this->assertSame('indeterminate',$m['status']);$this->assertNotEmpty($m['pending']);
+                $this->assertNull($m['arithmeticBalance']);$this->assertNull($m['payable']);$this->assertNull($m['recoverable']);
+                if($case==='missing')$this->assertSame('',$m['input']['ppc']['rows'][0]['effective']);
+                if($case==='pec')$this->assertSame('10',$m['input']['pec']['amount']);
+                if($case==='duplicate')$this->assertCount(2,$m['input']['ppc']['rows']);
+            }else{
+                $this->assertEmpty($m['pending']);
+                $this->assertSame(['payable'=>'payable','recoverable'=>'recoverable','balanced'=>'balanced','absent'=>'payable'][$case],$m['status']);
+                $this->assertSame(['numerator'=>['payable'=>'608','recoverable'=>'-192','balanced'=>'0','absent'=>'1408'][$case],'denominator'=>'1'],$m['arithmeticBalance']);
+                $this->assertSame(['numerator'=>$case==='recoverable'?'192':'0','denominator'=>'1'],$m['recoverable']);
+                if($case==='absent'){$this->assertSame('absent',$m['input']['withholdings']['state']);$this->assertSame('absent',$m['input']['ppc']['state']);}
+                else{$this->assertSame('yes',$m['input']['withholdings']['rows'][0]['incomeIncluded']);$this->assertSame('yes',$m['input']['ppc']['rows'][0]['effective']);}
+            }
+            file_put_contents(base_path('outputs/irpc-l8-settlement/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcCreditCarryDraftTest.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcCreditCarryDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_prior_credit_details_round_trip_with_frozen_history_and_preserved_records(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        $snapshot = static fn (string $table): array => collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash', 'id')->all();
+        $protected = [];
+        foreach (['opportunities', 'documents', 'opportunity_documents', 'simulation_form_drafts', 'users', 'organizations', 'audit_events'] as $table) {
+            $protected[$table] = $snapshot($table);
+        }
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::findOrFail(1021));
+        $fixture = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-carry-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $this->assertTrue($fixture['synthetic']);
+        $this->assertFalse($fixture['actualBalances']);
+        $id = null;
+        $etag = null;
+        foreach ($fixture['cases'] as $name => $draft) {
+            $personal = ['person_type' => $draft['person_type']];
+            unset($draft['person_type']);
+            $payload = ['personal_snapshot' => $personal, 'economic_snapshot' => $draft];
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, $payload, ['If-Match' => $etag])->assertOk();
+            }
+            $response = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $response->headers->get('ETag');
+            $back = $response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $original = json_decode($draft['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $recovered = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            foreach (['irpcNormal', 'irpcWithholdings', 'books', 'currencyEvents', 'ispcQuarters'] as $map) {
+                $this->assertSame($original[$map], $recovered[$map]);
+            }
+            $book = $recovered['irpcAnnual'][$draft['context_opportunity']];
+            $model = $book['result']['model'];
+            $this->assertSame($original['irpcAnnual'][$draft['context_opportunity']], $book);
+            $this->assertCount(1, $book['history']);
+            $this->assertSame('IRPC-credit-carry/1', $model['creditCarry']['version']);
+            $this->assertFalse($model['creditCarry']['carryCreated']);
+            $this->assertFalse($model['creditCarry']['officialBalancesConsumed']);
+            $this->assertFalse($model['submitted']);
+            if (in_array($name, ['expired', 'missing-use', 'overallocated'], true)) {
+                $this->assertSame('indeterminate', $model['status']);
+                $this->assertNull($model['arithmeticBalance']);
+                $this->assertNull($model['internationalCredit']['deducted']);
+                $this->assertNull($model['pecDeduction']['deducted']);
+            } else {
+                $expected = ['payable' => ['550', '1'], 'fractional' => ['1822', '3'], 'recoverable' => ['-500', '1']][$name];
+                $this->assertEmpty($model['pending']);
+                $this->assertSame(['numerator' => $expected[0], 'denominator' => $expected[1]], $model['arithmeticBalance']);
+            }
+            if (getenv('INVESTMOZ_CARRY_QA_OUTPUT') === '1') {
+                file_put_contents(base_path('outputs/irpc-l8-carry-20261028/recovered-'.$name.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+            }
+        }
+        $preserved = [];
+        foreach ($protected as $table => $before) {
+            $this->assertSame($before, array_intersect_key($snapshot($table), $before), 'Existing records changed: '.$table);
+            $preserved[$table] = ['existing_rows' => count($before), 'unchanged' => true];
+        }
+        if (getenv('INVESTMOZ_CARRY_QA_OUTPUT') === '1') {
+            file_put_contents(base_path('outputs/irpc-l8-carry-20261028/existing-records-preservation.json'), json_encode(['database' => $target->name, 'tables' => $preserved, 'transaction_rollback' => true], JSON_THROW_ON_ERROR | JSON_PRETTY_PRINT));
+        }
+    }
+}

tests/Feature/IrpcEconomicCreditDraftTest.php

@@ -0,0 +1,83 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcEconomicCreditDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_economic_credit_and_compatible_carry_round_trip_without_overwriting_accepted_history(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        $snapshot = static fn (string $table): array => collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash', 'id')->all();
+        $protected = [];
+        foreach (['opportunities', 'documents', 'opportunity_documents', 'simulation_form_drafts', 'users', 'organizations', 'audit_events'] as $table) {
+            $protected[$table] = $snapshot($table);
+        }
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::findOrFail(1021));
+        $fixture = json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-economic-preserved.json')), true, flags: JSON_THROW_ON_ERROR);
+        $this->assertTrue($fixture['synthetic']);
+        $this->assertFalse($fixture['actualTaxEvidence']);
+        $id = null;
+        $etag = null;
+        foreach ($fixture['cases'] as $name => $draft) {
+            $personal = ['person_type' => $draft['person_type']];
+            unset($draft['person_type']);
+            $payload = ['personal_snapshot' => $personal, 'economic_snapshot' => $draft];
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, $payload, ['If-Match' => $etag])->assertOk();
+            }
+            $response = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $response->headers->get('ETag');
+            $back = $response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'], $back['business_plan_snapshot']);
+            $original = json_decode($draft['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            $recovered = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+            foreach (['irpcNormal', 'irpcWithholdings', 'books', 'currencyEvents', 'ispcQuarters'] as $map) {
+                $this->assertSame($original[$map], $recovered[$map]);
+            }
+            $book = $recovered['irpcAnnual'][$draft['context_opportunity']];
+            $model = $book['result']['model'];
+            $this->assertSame($original['irpcAnnual'][$draft['context_opportunity']], $book);
+            $this->assertCount(1, $book['history']);
+            $this->assertSame('IRPC-economic-credit/1', $model['economicCredit']['version']);
+            $this->assertFalse($model['economicCredit']['carryCreated']);
+            $this->assertFalse($model['economicCredit']['officialBalancesConsumed']);
+            $this->assertFalse($model['submitted']);
+            if (in_array($name, ['duplicate', 'missing-gross-up', 'article40', 'partial-parcel'], true)) {
+                $this->assertSame('indeterminate', $model['status']);
+                $this->assertNull($model['arithmeticBalance']);
+                $this->assertNull($model['economicCredit']['deducted']);
+                $this->assertNull($model['internationalCredit']['deducted']);
+                $this->assertNull($model['pecDeduction']['deducted']);
+            } else {
+                $expected = ['payable' => ['688', '1'], 'combined' => ['538', '1'], 'quota' => ['695', '1'], 'prior-use' => ['691', '1'], 'shared-paper' => ['688', '1'], 'fractional' => ['349997', '500'], 'recoverable' => ['-500', '1']][$name];
+                $this->assertEmpty($model['pending']);
+                $this->assertSame(['numerator' => $expected[0], 'denominator' => $expected[1]], $model['arithmeticBalance']);
+            }
+            if (getenv('INVESTMOZ_ECONOMIC_QA_OUTPUT') === '1') {
+                file_put_contents(base_path('outputs/irpc-l8-economic-20261028/recovered-'.$name.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+            }
+        }
+        $preserved = [];
+        foreach ($protected as $table => $before) {
+            $this->assertSame($before, array_intersect_key($snapshot($table), $before), 'Existing records changed: '.$table);
+            $preserved[$table] = ['existing_rows' => count($before), 'unchanged' => true];
+        }
+        if (getenv('INVESTMOZ_ECONOMIC_QA_OUTPUT') === '1') {
+            file_put_contents(base_path('outputs/irpc-l8-economic-20261028/existing-records-preservation.json'), json_encode(['database' => $target->name, 'tables' => $preserved, 'transaction_rollback' => true], JSON_THROW_ON_ERROR | JSON_PRETTY_PRINT));
+        }
+    }
+}

tests/Feature/IrpcGroupedDraftTest.php

@@ -0,0 +1,23 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+final class IrpcGroupedDraftTest extends TestCase
+{
+ use DatabaseTransactions;
+ public function test_grouped_irpc_rates_and_existing_fx_recover_with_originals_and_accepted_history():void
+ {
+  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+  $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-grouped-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcWithholdings'][$d['context_opportunity']];
+  $foreign=$b['result']['rows'][2];$this->assertSame('calculated',$foreign['status']);$this->assertSame(20,$foreign['rate']);$this->assertSame(['numerator'=>'64000','denominator'=>'1'],$foreign['base']);$this->assertSame(['numerator'=>'12800','denominator'=>'1'],$foreign['tax']);$this->assertSame(['numerator'=>'7800','denominator'=>'1'],$foreign['outstanding']);$this->assertSame('1000',$foreign['conversion']['originalAmount']);$this->assertSame('USD',$foreign['conversion']['originalCurrency']);$this->assertSame('2026-10-20',$foreign['conversion']['date']);$this->assertSame('2026-10-02',$foreign['eventDate']);
+  $this->assertSame(10,$b['result']['rows'][3]['rate']);$this->assertSame('on_account',$b['result']['rows'][4]['nature']);$this->assertSame(['numerator'=>'10000','denominator'=>'1'],$b['result']['rows'][4]['tax']);$this->assertSame(['numerator'=>'640','denominator'=>'1'],$b['result']['rows'][5]['settled']);$this->assertSame(['numerator'=>'640','denominator'=>'1'],$b['result']['rows'][5]['outstanding']);$this->assertSame('10',$b['result']['paymentConversions']['p4']['originalAmount']);$this->assertSame('USD',$b['result']['payments'][3]['currency']);
+  $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);foreach($prior as$k=>$v){if(in_array($k,['irpcWithholdings','currencyEvents'],true))continue;$this->assertSame($v,$s[$k],$k);}
+  $oldBook=$prior['irpcWithholdings'][$d['context_opportunity']];$this->assertSame($oldBook['result'],$b['history'][array_key_last($b['history'])]);$this->assertSame($oldBook['rows'],array_slice($b['rows'],0,count($oldBook['rows'])));$this->assertSame($oldBook['payments'],array_slice($b['payments'],0,count($oldBook['payments'])));foreach(($prior['currencyEvents']??[])as$ctx=>$value){if($ctx!==$d['context_opportunity'])$this->assertSame($value,$s['currencyEvents'][$ctx]);}
+  if(is_dir(base_path('outputs/irpc-l5-grouped-20261025')))file_put_contents(base_path('outputs/irpc-l5-grouped-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+ }
+}

tests/Feature/IrpcInterestCerDraftTest.php

@@ -0,0 +1,45 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcInterestCerDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_documented_parameter_calculation_and_segmented_cases_recover_through_private_api(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $draft=json_decode(file_get_contents(base_path('outputs/irpc-interest-cer/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
+        $personal=['person_type'=>$draft['person_type']];unset($draft['person_type']);
+        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
+        $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+        $model=$store['irpcWithholdings'][$draft['context_opportunity']]['mrftaResult']['model'];
+        $this->assertSame('7300',$model['principal']['numerator']);
+        $this->assertSame('3650',$model['paid']['numerator']);
+        $this->assertSame('15',$model['interest']['numerator']);
+        $this->assertSame('3665',$model['total']['numerator']);
+        $this->assertSame('IRPC-interest/1',$model['automatic']['version']);
+        $this->assertSame('',$model['input']['interest']['mode']);
+        $this->assertSame('automatic',$model['input']['interest']['calculation']);
+        $this->assertSame('10',$model['automatic']['rule']['annualRate']);
+        $this->assertStringContainsString('fictício',$model['automatic']['rule']['rateSource']);
+        $segments=$model['automatic']['rows'][0]['segments'];
+        $this->assertCount(2,$segments);
+        $this->assertSame(5,$segments[0]['days']);
+        $this->assertSame('7300',$segments[0]['principal']['numerator']);
+        $this->assertSame('3650',$segments[1]['principal']['numerator']);
+        $this->assertSame('999',$model['lines'][0]['cer']);
+        file_put_contents(base_path('outputs/irpc-interest-cer/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+    }
+}

tests/Feature/IrpcInternationalCreditDraftTest.php

@@ -0,0 +1,62 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcInternationalCreditDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_international_credit_delta_round_trips_with_frozen_history_and_unchanged_existing_records(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        $snapshot=static fn(string $table):array=>collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash','id')->all();
+        $protected=[];
+        foreach(['opportunities','documents','opportunity_documents','simulation_form_drafts','users','organizations','audit_events']as$table)$protected[$table]=$snapshot($table);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::findOrFail(1021)); // Existing synthetic QA actor, no new grants.
+        $base=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-assessment-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
+        $fixture=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-international-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
+        $this->assertTrue($fixture['synthetic']);$this->assertFalse($fixture['actualConventionData']);
+        $personal=['person_type'=>$base['person_type']];unset($base['person_type']);
+        $id=null;$etag=null;$previous=null;
+        foreach($fixture['cases']as$name=>$book){
+            $draft=$base;$s=json_decode($draft['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+            if($previous!==null)$book['history']=[$previous];
+            $s['irpcAnnual'][$draft['context_opportunity']]=$book;
+            $draft['modelo_a_snapshot']=json_encode($s,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE);
+            $payload=['personal_snapshot'=>$personal,'economic_snapshot'=>$draft];
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',$payload,['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,$payload,['If-Match'=>$etag])->assertOk();
+            $response=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$response->headers->get('ETag');$back=$response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($draft['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $recovered=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+            foreach(['irpcNormal','irpcWithholdings','books','currencyEvents','ispcQuarters']as$map)$this->assertSame($s[$map],$recovered[$map]);
+            $saved=$recovered['irpcAnnual'][$draft['context_opportunity']];$m=$saved['result']['model'];$credit=$m['internationalCredit'];
+            $this->assertSame($book,$saved);$this->assertSame('IRPC-international-credit/1',$credit['version']);$this->assertFalse($credit['carryCreated']);$this->assertFalse($credit['officialBalancesConsumed']);$this->assertFalse($credit['countryAllocationCreated']);$this->assertFalse($m['submitted']);
+            $this->assertSame(['numerator'=>'1408','denominator'=>'1'],$m['assessment']['colecta']);
+            if(in_array($name,['missing','duplicate'],true)){
+                $this->assertSame('indeterminate',$m['status']);$this->assertNull($m['arithmeticBalance']);$this->assertNull($credit['deducted']);$this->assertNull($m['pecDeduction']['deducted']);$this->assertNotEmpty($m['pending']);
+            }else{
+                $expected=['payable'=>['payable','700','8','1400','200'],'treaty'=>['payable','702','6','1402','200'],'limited-collecta'=>['recoverable','-500','1408','0','0'],'absent'=>['payable','708','0','1408','200'],'prior-use'=>['payable','703','5','1403','200']][$name];
+                $this->assertSame($expected[0],$m['status']);$this->assertEmpty($m['pending']);
+                $this->assertSame(['numerator'=>$expected[1],'denominator'=>'1'],$m['arithmeticBalance']);
+                $this->assertSame(['numerator'=>$expected[2],'denominator'=>'1'],$credit['deducted']);
+                $this->assertSame(['numerator'=>$expected[3],'denominator'=>'1'],$credit['afterCredit']);
+                $this->assertSame(['numerator'=>$expected[4],'denominator'=>'1'],$m['pecDeduction']['deducted']);
+                if($name==='limited-collecta'){$this->assertSame(['numerator'=>'592','denominator'=>'1'],$credit['insufficientCollecta']);$this->assertSame(['numerator'=>'200','denominator'=>'1'],$m['pecDeduction']['remaining']);}
+            }
+            if($previous!==null)$this->assertSame($previous,$saved['history'][0]);$previous=$saved['result'];
+            if(getenv('INVESTMOZ_INTERNATIONAL_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-international-20261027/recovered-'.$name.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+        $preserved=[];
+        foreach($protected as$table=>$before){$this->assertSame($before,array_intersect_key($snapshot($table),$before),'Existing records changed: '.$table);$preserved[$table]=['existing_rows'=>count($before),'unchanged'=>true];}
+        if(getenv('INVESTMOZ_INTERNATIONAL_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-international-20261027/existing-records-preservation.json'),json_encode(['database'=>$target->name,'tables'=>$preserved,'transaction_rollback'=>true],JSON_THROW_ON_ERROR|JSON_PRETTY_PRINT));
+    }
+}

tests/Feature/IrpcMrftaDraftTest.php

@@ -0,0 +1,41 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcMrftaDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_mrfta_and_documented_interest_recover_from_private_api_without_losing_history(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled'=>true, 'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/irpc-mrfta/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type'=>$draft['person_type']];
+        unset($draft['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot'=>$personal, 'economic_snapshot'=>$draft], ['Idempotency-Key'=>(string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $book = $store['irpcWithholdings'][$draft['context_opportunity']];
+        $model = $book['mrftaResult']['model'];
+        $this->assertSame('2026-10', $model['period']);
+        $this->assertSame('20000', $model['principal']['numerator']);
+        $this->assertSame('3000', $model['paid']['numerator']);
+        $this->assertSame('500', $model['interest']['numerator']);
+        $this->assertSame('17500', $model['total']['numerator']);
+        $this->assertSame([], $model['pending']);
+        $this->assertSame('999', $model['lines'][0]['cer']);
+        $this->assertStringContainsString('fictício', $model['input']['codes'][0]['reference']);
+        $this->assertNotEmpty($book['history']);
+        file_put_contents(base_path('outputs/irpc-mrfta/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+    }
+}

tests/Feature/IrpcNormalAssessmentDraftTest.php

@@ -0,0 +1,34 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcNormalAssessmentDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+    public function test_normal_colecta_and_missing_classification_recover_without_annual_settlement(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $id=null;$etag=null;
+        foreach(['calculated','missing'] as $case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-colecta/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/4',$m['version']);$this->assertSame('6700',$m['taxableProfit']['numerator']);$this->assertSame('4400',$m['taxableBase']['numerator']);$this->assertNull($m['tax']);
+            $this->assertSame('2026',$m['assessment']['period']['year']);$this->assertSame('2026-01-01',$m['assessment']['period']['from']);$this->assertSame('2026-12-31',$m['assessment']['period']['to']);
+            $this->assertSame('L8',$m['assessment']['finalBalance']['scope']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['assessment']['finalBalance']['recoverable']);
+            $this->assertSame('IRPC-normal-adjustments/3',$b['history'][2]['model']['version']);$this->assertArrayHasKey('irpcWithholdings',$s);
+            if($case==='calculated'){$this->assertSame('32',$m['assessment']['rate']['numerator']);$this->assertSame('1408',$m['colecta']['numerator']);$this->assertSame('general_61_1',$m['assessment']['input']['treatment']);}
+            else{$this->assertNull($m['colecta']);$this->assertNull($m['assessment']['rate']);$this->assertSame('',$m['assessment']['input']['treatment']);}
+            file_put_contents(base_path('outputs/irpc-l6-colecta/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcNormalBaseDraftTest.php

@@ -0,0 +1,37 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcNormalBaseDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+    public function test_taxable_base_and_missing_deduction_information_recover_without_consuming_loss_balances(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $id=null;$etag=null;
+        foreach(['calculated','missing'] as $case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-base/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
+            $this->assertSame('6700',$m['taxableProfit']['numerator']);$this->assertNull($m['tax']);$this->assertSame('IRPC-normal-adjustments/3',$m['version']);
+            $this->assertSame('2300',$m['base']['requestedLosses']['numerator']);$this->assertSame('2021',$m['base']['losses'][0]['year']);$this->assertSame(2026,$m['base']['losses'][0]['lastOrdinaryYear']);
+            $this->assertSame('800',$m['base']['losses'][0]['available']['numerator']);$this->assertSame('2500',$m['base']['losses'][1]['available']['numerator']);
+            $this->assertSame('200',$b['base']['losses'][0]['previouslyUsed']);$this->assertSame('500',$b['base']['losses'][1]['previouslyUsed']);
+            $this->assertArrayHasKey('irpcWithholdings',$s);$this->assertSame('IRPC-normal-adjustments/2',$b['history'][1]['model']['version']);
+            if($case==='calculated'){
+                $this->assertSame('4400',$m['taxableBase']['numerator']);$this->assertSame('2300',$m['base']['deductedLosses']['numerator']);$this->assertSame('1000',$m['base']['losses'][1]['remaining']['numerator']);
+                $this->assertSame('known',$m['base']['input']['benefits']['state']);$this->assertSame('0',$m['base']['input']['benefits']['amount']);
+            }else{$this->assertNull($m['taxableBase']);$this->assertNull($m['base']['deductedLosses']);$this->assertSame('',$m['base']['input']['benefits']['state']);}
+            file_put_contents(base_path('outputs/irpc-l6-base/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcNormalCostsDraftTest.php

@@ -0,0 +1,33 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcNormalCostsDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+    public function test_cost_limits_provisions_and_timing_recover_their_facts_results_and_original_histories(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $expected=['calculated'=>['6730','4430','7088'],'additional'=>['7050','4750','1520'],'limits'=>['7210','4910','7856'],'closing'=>['6530','4230','6768']];$id=null;$etag=null;
+        foreach(['calculated','missing','additional','limits','closing']as$case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-costs/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/6',$m['version']);$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertArrayHasKey('books',$s);
+            $this->assertContains('IRPC-normal-adjustments/5',array_column(array_column($b['history'],'model'),'version'));$this->assertSame($b['costs'],$m['costs']['input']);
+            $this->assertNull($m['tax']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['assessment']['finalBalance']['recoverable']);
+            if($case==='missing'){$this->assertNull($m['taxableProfit']);$this->assertNull($m['taxableBase']);$this->assertNull($m['colecta']);$this->assertSame('520',$m['schedules']['net']['numerator']);$this->assertSame('40',$m['costs']['rows'][1]['adjustment']['numerator']);}
+            else{[$profit,$base,$tax]=$expected[$case];$this->assertSame($profit,$m['taxableProfit']['numerator']);$this->assertSame($base,$m['taxableBase']['numerator']);$this->assertSame(['numerator'=>$tax,'denominator'=>$case==='additional'?'1':'5'],$m['colecta']);$this->assertSame([],$m['costs']['pending']);}
+            file_put_contents(base_path('outputs/irpc-l6-costs/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcNormalDepreciationDraftTest.php

@@ -0,0 +1,26 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+final class IrpcNormalDepreciationDraftTest extends TestCase
+{
+ use DatabaseTransactions;
+ public function test_depreciation_parameters_quotas_prior_balances_and_results_recover_without_rewriting_legacy_assets():void
+ {
+  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+  $expected=['months'=>['6780','4480','7168'],'declining'=>['6630','4330','6928'],'prior'=>['6730','4430','7088'],'specific'=>['13535','8935','7148']];
+  foreach(['months','declining','prior','specific','missing']as$case){
+   $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-depreciation/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
+   if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');else$this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+   $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+   $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$this->assertSame('IRPC-normal-adjustments/7',$m['version']);$this->assertSame($b['depreciation'],$m['depreciation']['input']);$this->assertSame($b['schedules']['assets'],$m['schedules']['input']['assets']);$this->assertSame([],$m['schedules']['assets']);$this->assertContains('IRPC-normal-adjustments/6',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertNull($m['tax']);$this->assertNull($m['assessment']['finalBalance']['payable']);
+   if($case==='missing'){$this->assertNull($m['depreciation']['adjustment']);$this->assertNull($m['taxableProfit']);$this->assertNull($m['colecta']);$this->assertSame('40',$m['costs']['rows'][1]['adjustment']['numerator']);}
+   else{[$profit,$base,$colecta]=$expected[$case];$this->assertSame($profit,$m['taxableProfit']['numerator']);$this->assertSame($base,$m['taxableBase']['numerator']);$this->assertSame(['numerator'=>$colecta,'denominator'=>'5'],$m['colecta']);$this->assertSame([],$m['depreciation']['pending']);if($case==='prior'){$this->assertSame('20',$m['depreciation']['assets'][0]['priorUsed']['numerator']);$this->assertSame('40',$b['depreciation']['assets'][0]['priorAvailable']);}}
+   file_put_contents(base_path('outputs/irpc-l6-depreciation/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+  }
+ }
+}

tests/Feature/IrpcNormalDraftTest.php

@@ -0,0 +1,44 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcNormalDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_partial_normal_irpc_adjustments_recover_without_overwriting_withholdings(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $draft=json_decode(file_get_contents(base_path('outputs/irpc-l6/calculated.json')),true,flags:JSON_THROW_ON_ERROR);
+        $personal=['person_type'=>$draft['person_type']];unset($draft['person_type']);
+        $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+        $recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
+        $this->assertSame($draft['business_plan_snapshot'],$recovered['business_plan_snapshot']);
+        $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+        $book=$store['irpcNormal'][$draft['context_opportunity']];$model=$book['result']['model'];
+        $this->assertSame('6480',$model['accountingProfit']['numerator']);
+        $this->assertSame('120',$model['additions']['numerator']);
+        $this->assertSame('6600',$model['partialAdjustedResult']['numerator']);
+        $this->assertNull($model['taxableProfit']);
+        $this->assertNull($model['taxableBase']);
+        $this->assertNull($model['tax']);
+        $this->assertSame('projected',$model['origin']);
+        $this->assertSame('IRPC-normal-adjustments/1',$model['version']);
+        $this->assertSame('2026',$model['year']);
+        $this->assertCount(2,$model['rows']);
+        $this->assertSame('compensatory_interest',$model['rows'][1]['rule']);
+        $this->assertStringContainsString('L6 parcial',implode(' ',$model['pending']));
+        $this->assertArrayHasKey('irpcWithholdings',$store);
+        file_put_contents(base_path('outputs/irpc-l6/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+    }
+}

tests/Feature/IrpcNormalFormPreparationDraftTest.php

@@ -0,0 +1,28 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+final class IrpcNormalFormPreparationDraftTest extends TestCase
+{
+ use DatabaseTransactions;
+ public function test_form_classification_exact_values_and_unmapped_fields_recover_without_changing_calculation_or_history():void
+ {
+  $db=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$db->name);$this->assertSame(55441,(int)$db->port);
+  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+  foreach(['mapped','fractional','missing','unmapped','booktax']as$case){
+   $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-values-forms/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+   if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');else$this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+   $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);$this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
+   $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$f=$m['formPreparation'];$fields=array_column($f['fields'],null,'code');$this->assertSame('IRPC-normal-adjustments/9',$m['version']);$this->assertSame($b['forms'],$f['input']);$this->assertContains('IRPC-normal-adjustments/8',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertSame($m['taxableProfit'],$m['taxableBase']);$this->assertSame(['numerator'=>'5008','denominator'=>'5'],$m['colecta']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($fields['309–316']['value']);$this->assertFalse($f['transport']['ready']);$this->assertSame($m['colecta'],$fields['300']['value']);
+   if($case==='missing'){$this->assertNull($f['netResult']);$this->assertNull($fields['200']['value']);$this->assertSame($m['taxableProfit'],$fields['260']['value']);}
+   elseif($case==='unmapped'||$case==='booktax'){$this->assertNull($fields['258']['value']);$this->assertNotEmpty($f['unmapped']);$this->assertFalse($f['reconciliation']['matches']);}
+   else{$this->assertSame('3120',$f['netResult']['numerator']);$this->assertTrue($f['reconciliation']['matches']);$this->assertSame('0',$fields['213']['value']['numerator']);}
+   if($case==='booktax'){$this->assertSame('2800',$f['netResult']['numerator']);$this->assertSame('0',$fields['213']['value']['numerator']);}
+   if($case==='fractional'){$parts=array_column($f['m20'],null,'account');$this->assertSame(['numerator'=>'601','denominator'=>'2'],$parts['6.3']['value']);$this->assertFalse($parts['6.3']['representation']['ready']);$this->assertNull($parts['6.3']['representation']['represented']);}
+   file_put_contents(base_path('outputs/irpc-l6-values-forms/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+  }
+ }
+}

tests/Feature/IrpcNormalPeriodFxDraftTest.php

@@ -0,0 +1,25 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+final class IrpcNormalPeriodFxDraftTest extends TestCase
+{
+ use DatabaseTransactions;
+ public function test_period_and_currency_source_evidence_recover_with_original_plan_and_histories():void
+ {
+  $db=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$db->name);$this->assertSame(55441,(int)$db->port);
+  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+  foreach(['short','fx','missing','loss']as$case){
+   $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-periods-fx/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+   if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');else$this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+   $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);$this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
+   $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$this->assertSame('IRPC-normal-adjustments/8',$m['version']);$this->assertSame($b['periodsFx'],$m['periodsFx']['input']);$this->assertContains('IRPC-normal-adjustments/7',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('irpcWithholdings',$s);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['tax']);
+   if($case==='short'||$case==='fx'){$this->assertSame($case==='short'?'3130':'200320',$m['taxableProfit']['numerator']);$this->assertSame($m['taxableProfit'],$m['taxableBase']);$this->assertSame(['numerator'=>$case==='short'?'5008':'320512','denominator'=>'5'],$m['colecta']);$this->assertSame(6,$m['periodsFx']['months']);$this->assertSame([],$m['periodsFx']['pending']);}
+   else{$this->assertNull($m['colecta']);if($case==='loss'){$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertNull($m['taxableBase']);}else{$this->assertNull($m['accountingProfit']);$this->assertNotEmpty($m['periodsFx']['pending']);}}
+   file_put_contents(base_path('outputs/irpc-l6-periods-fx/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+  }
+ }
+}

tests/Feature/IrpcNormalProfitDraftTest.php

@@ -0,0 +1,48 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcNormalProfitDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_scoped_taxable_profit_and_missing_information_recover_with_all_prior_books(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $id=null;$etag=null;
+        foreach(['calculated','missing'] as $case){
+            $draft=json_decode(file_get_contents(base_path('outputs/irpc-l6-profit/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$draft['person_type']];unset($draft['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$draft],['If-Match'=>$etag])->assertOk();
+            $response=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$response->headers->get('ETag');$recovered=$response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'],$recovered['business_plan_snapshot']);
+            $store=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+            $book=$store['irpcNormal'][$draft['context_opportunity']];$m=$book['result']['model'];
+            $this->assertSame('6480',$m['accountingProfit']['numerator']);
+            $this->assertSame('220',$m['additions']['numerator']);
+            $this->assertNull($m['taxableBase']);$this->assertNull($m['tax']);
+            $this->assertSame('IRPC-normal-adjustments/2',$m['version']);
+            $this->assertSame('projected',$m['origin']);
+            $this->assertSame('absent',$m['profit']['input']['topics']['positivePatrimonial']['state']);
+            $this->assertCount(6,$m['profit']['lines']);
+            $this->assertSame('known',$m['profit']['input']['topics']['incomeCorrections']['state']);
+            $this->assertSame('0',$m['profit']['input']['topics']['incomeCorrections']['amount']);
+            $this->assertArrayHasKey('irpcWithholdings',$store);
+            $this->assertSame('IRPC-normal-adjustments/1',$book['history'][0]['model']['version']);
+            if($case==='calculated'){$this->assertSame('6700',$m['taxableProfit']['numerator']);$this->assertCount(0,$m['profit']['pending']);}
+            else{$this->assertNull($m['taxableProfit']);$this->assertSame('',$m['profit']['input']['topics']['negativePatrimonial']['state']);}
+            file_put_contents(base_path('outputs/irpc-l6-profit/recovered-'.$case.'.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcNormalSchedulesDraftTest.php

@@ -0,0 +1,35 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcNormalSchedulesDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+    public function test_complementary_rules_recover_calculated_missing_and_current_loss_without_settlement(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $id=null;$etag=null;
+        foreach(['calculated','missing','loss','ep'] as $case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l6-sets/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);$p=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$p,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$p,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];
+            $this->assertSame('IRPC-normal-adjustments/5',$m['version']);$this->assertNull($m['tax']);
+            $this->assertSame('2026',$m['assessment']['period']['year']);$this->assertSame($case==='ep'?'2025-07-01':'2026-01-01',$m['assessment']['period']['from']);$this->assertSame($case==='ep'?'2026-06-30':'2026-12-31',$m['assessment']['period']['to']);
+            $this->assertSame('L8',$m['assessment']['finalBalance']['scope']);$this->assertNull($m['assessment']['finalBalance']['payable']);$this->assertNull($m['assessment']['finalBalance']['recoverable']);
+            $this->assertContains('IRPC-normal-adjustments/4',array_column(array_column($b['history'],'model'),'version'));$this->assertArrayHasKey('schedules',$m);$this->assertArrayHasKey('irpcWithholdings',$s);
+            if(in_array($case,['calculated','ep'],true)){$this->assertSame('6980',$m['taxableProfit']['numerator']);$this->assertSame('4680',$m['taxableBase']['numerator']);$this->assertSame(['numerator'=>'7488','denominator'=>'5'],$m['colecta']);$this->assertSame('120',$m['schedules']['interest']['numerator']);}
+            elseif($case==='missing'){$this->assertNull($m['taxableProfit']);$this->assertNull($m['colecta']);$this->assertNull($m['schedules']['interest']);$this->assertSame('520',$m['schedules']['net']['numerator']);}
+            else{$this->assertSame('3820',$m['currentLoss']['numerator']);$this->assertSame('0',$m['taxableBase']['numerator']);$this->assertSame('0',$m['colecta']['numerator']);$this->assertSame([],$b['base']['losses']);}
+            file_put_contents(base_path('outputs/irpc-l6-sets/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcPecDraftTest.php

@@ -0,0 +1,65 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcPecDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_pec_delta_round_trips_without_consuming_balances_or_changing_existing_records(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        $snapshot=static function(string $table): array {
+            return collect(DB::select('select id::text as id,md5(row_to_json(t)::text) as hash from public."'.$table.'" t order by id'))->pluck('hash','id')->all();
+        };
+        $protected=[];
+        foreach(['opportunities','documents','opportunity_documents','simulation_form_drafts','users','organizations','audit_events']as$table)$protected[$table]=$snapshot($table);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::findOrFail(1021)); // Existing synthetic QA operator; no new grants.
+        $base=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-assessment-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
+        $fixture=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-pec-preserved.json')),true,flags:JSON_THROW_ON_ERROR);
+        $personal=['person_type'=>$base['person_type']];unset($base['person_type']);
+        $id=null;$etag=null;$previous=null;
+        foreach($fixture['cases']as$name=>$book){
+            $draft=$base;$store=json_decode($draft['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+            if($previous!==null)$book['history']=[$previous];
+            $store['irpcAnnual'][$draft['context_opportunity']]=$book;
+            $draft['modelo_a_snapshot']=json_encode($store,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE);
+            $payload=['personal_snapshot'=>$personal,'economic_snapshot'=>$draft];
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',$payload,['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,$payload,['If-Match'=>$etag])->assertOk();
+            $response=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$response->headers->get('ETag');$back=$response->json('data.economic_snapshot');
+            $this->assertSame($draft['modelo_a_snapshot'],$back['modelo_a_snapshot']);
+            $this->assertSame($draft['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $recovered=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+            foreach(['irpcNormal','irpcWithholdings','books','currencyEvents','ispcQuarters']as$map)$this->assertSame($store[$map],$recovered[$map]);
+            $saved=$recovered['irpcAnnual'][$draft['context_opportunity']];$m=$saved['result']['model'];
+            $this->assertSame($book,$saved);$this->assertSame('IRPC-PEC/1',$m['pecDeduction']['version']);
+            $this->assertFalse($m['officialBalancesConsumed']);$this->assertFalse($m['pecDeduction']['carryCreated']);
+            $this->assertSame(['numerator'=>'1408','denominator'=>'1'],$m['assessment']['colecta']);
+            if($name==='missing'){$this->assertSame('indeterminate',$m['status']);$this->assertNull($m['arithmeticBalance']);$this->assertNull($m['pecDeduction']['deducted']);}
+            else{
+                $expected=['payable'=>['payable','708','200','0'],'capped'=>['balanced','0','1408','592'],'recoverable'=>['recoverable','-500','1408','592'],'prior-use'=>['payable','1208','200','0']][$name];
+                $this->assertSame($expected[0],$m['status']);
+                foreach(['arithmeticBalance'=>1,'deducted'=>2,'remaining'=>3]as$field=>$index)$this->assertSame(['numerator'=>$expected[$index],'denominator'=>'1'],$field==='arithmeticBalance'?$m[$field]:$m['pecDeduction'][$field]);
+            }
+            if($previous!==null)$this->assertSame($previous,$saved['history'][0]);
+            $previous=$saved['result'];
+            if(getenv('INVESTMOZ_PEC_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-pec-20261027/recovered-'.$name.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+        $preserved=[];
+        foreach($protected as$table=>$before){
+            $after=$snapshot($table);
+            $this->assertSame($before,array_intersect_key($after,$before),'Existing records changed: '.$table);
+            $preserved[$table]=['existing_rows'=>count($before),'unchanged'=>true];
+        }
+        if(getenv('INVESTMOZ_PEC_QA_OUTPUT')==='1')file_put_contents(base_path('outputs/irpc-l8-pec-20261027/existing-records-preservation.json'),json_encode(['database'=>$target->name,'tables'=>$preserved,'transaction_rollback'=>true],JSON_THROW_ON_ERROR|JSON_PRETTY_PRINT));
+    }
+}

tests/Feature/IrpcReliefsDraftTest.php

@@ -0,0 +1,44 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcReliefsDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_demonstrated_reliefs_and_insufficient_information_recover_through_private_api(): void
+    {
+        $target = DB::selectOne('select current_database() as name, inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled'=>true, 'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $draft = json_decode(file_get_contents(base_path('outputs/irpc-reliefs/calculated.json')), true, flags: JSON_THROW_ON_ERROR);
+        $personal = ['person_type'=>$draft['person_type']];
+        unset($draft['person_type']);
+        $id = $this->postJson('/api/v1/simulation-drafts', ['personal_snapshot'=>$personal, 'economic_snapshot'=>$draft], ['Idempotency-Key'=>(string) Str::uuid()])->assertCreated()->json('data.id');
+        $recovered = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');
+        $this->assertSame($draft['modelo_a_snapshot'], $recovered['modelo_a_snapshot']);
+        $store = json_decode($recovered['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR);
+        $book = $store['irpcWithholdings'][$draft['context_opportunity']];
+        [$dispensed, $rent, $treaty, $missing] = array_slice($book['result']['rows'], -4);
+        $this->assertSame('dispensed', $dispensed['treatment']);
+        $this->assertSame(['numerator'=>'0','denominator'=>'1'], $dispensed['tax']);
+        $this->assertSame('dispensed', $rent['treatment']);
+        $this->assertSame('cirpc68f', $rent['reliefRule']);
+        $this->assertSame(['numerator'=>'0','denominator'=>'1'], $rent['tax']);
+        $this->assertSame('treaty', $treaty['treatment']);
+        $this->assertSame(10, $treaty['rate']);
+        $this->assertSame(['numerator'=>'10000','denominator'=>'1'], $treaty['tax']);
+        $this->assertSame('indeterminate', $missing['status']);
+        $this->assertNull($missing['tax']);
+        $this->assertSame('QA certificado fiscal Portugal 2026', $book['result']['inputs'][count($book['result']['inputs'])-2]['reliefPreparation']['residenceDocument']);
+        $this->assertNotEmpty($book['history']);
+        file_put_contents(base_path('outputs/irpc-reliefs/recovered.json'), json_encode($recovered, JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+    }
+}

tests/Feature/IrpcSpecialCessationPriorDraftTest.php

@@ -0,0 +1,54 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcSpecialCessationPriorDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_cbf16_cessation_and_prior_quotas_recover_without_consuming_declared_balances(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+        foreach(['cessation','prior','annual','exit','missing','negative','absent']as$case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-cessation-prior/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$a=$m['special']['acceleration'];
+            $this->assertSame('IRPC-normal-adjustments/13',$m['version']);$this->assertSame($b['special']['acceleration']['monthly'],$a['monthly']['input']);
+            $this->assertContains('IRPC-normal-adjustments/12',array_column(array_column($b['history'],'model'),'version'));
+            $this->assertContains('IRPC-normal-adjustments/11',array_column(array_column($b['history'],'model'),'version'));
+            $this->assertSame($b['depreciation'],$a['normal']['input']);$this->assertSame(['scope'=>'L8','payable'=>null,'recoverable'=>null],$m['special']['finalBalance']);
+            $this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
+            if($case==='cessation'){
+                $v=$a['monthly']['assets'][0];$this->assertSame(6,$v['months']);$this->assertSame('absent',$v['exit']['state']);$this->assertSame('10',$a['additionalDeduction']['numerator']);
+                $this->assertSame('3120',$m['special']['taxableProfit']['numerator']);$this->assertSame(['numerator'=>'4992','denominator'=>'5'],$m['special']['colecta']);
+            }elseif($case==='prior'||$case==='annual'){
+                $v=$a['monthly']['assets'][0];$this->assertSame('150',$b['depreciation']['assets'][0]['previousAccounting']);$this->assertSame('100',$b['depreciation']['assets'][0]['previousFiscal']);$this->assertSame('50',$b['depreciation']['assets'][0]['priorAvailable']);
+                $this->assertSame($case==='prior'?'15':'30',$v['prior']['acceleratedUsed']['numerator']);$this->assertSame($case==='prior'?'35':'20',$v['prior']['acceleratedRemaining']['numerator']);
+                $this->assertSame($case==='prior'?'25':'50',$a['additionalDeduction']['numerator']);$this->assertSame($case==='prior'?'3105':'6210',$m['special']['taxableProfit']['numerator']);
+                $this->assertSame(['numerator'=>$case==='prior'?'4968':'9936','denominator'=>'5'],$m['special']['colecta']);$this->assertSame($b['depreciation'],$a['accelerated']['input']);
+            }elseif($case==='exit'){
+                $v=$a['monthly']['assets'][0];$this->assertSame(5,$v['months']);$this->assertSame('2026-06-20',$v['exit']['date']);
+                $this->assertSame(['numerator'=>'125','denominator'=>'3'],$v['normalQuota']);$this->assertSame(['numerator'=>'125','denominator'=>'6'],$a['additionalDeduction']);
+            }elseif($case==='missing'){
+                $this->assertSame('indeterminate',$a['status']);$this->assertNull($a['additionalDeduction']);$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertNull($m['special']['colecta']);
+            }elseif($case==='negative'){
+                $this->assertSame('not_applicable',$a['rows'][0]['status']);$this->assertFalse($a['monthly']['assets'][0]['applied']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+            }else{
+                $this->assertSame('absent',$a['status']);$this->assertSame([],$a['monthly']['assets']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-cessation-prior/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcSpecialCombinationsDraftTest.php

@@ -0,0 +1,44 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcSpecialCombinationsDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+    public function test_qualified_combinations_and_incompatibilities_round_trip_without_rewriting_inputs(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+        foreach(['combined','autonomous','incompatible','missing','exception','negative','absent']as$case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-combinations/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$v=$m['special'];$c=$v['combinations'];
+            $this->assertSame('IRPC-normal-adjustments/14',$m['version']);$this->assertSame($b['special']['combinations'],$c['input']);
+            $this->assertContains('IRPC-normal-adjustments/13',array_column(array_column($b['history'],'model'),'version'));
+            $this->assertSame('150',$b['depreciation']['assets'][0]['previousAccounting']);$this->assertSame('100',$b['depreciation']['assets'][0]['previousFiscal']);$this->assertSame('50',$b['depreciation']['assets'][0]['priorAvailable']);
+            $this->assertSame($b['depreciation'],$v['acceleration']['normal']['input']);$this->assertSame(['scope'=>'L8','payable'=>null,'recoverable'=>null],$v['finalBalance']);$this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
+            if(in_array($case,['combined','autonomous'],true)){
+                $this->assertSame('compatible',$c['status']);$this->assertSame('25',$v['acceleration']['additionalDeduction']['numerator']);$this->assertSame('15',$c['assetClaims'][0]['priorRecoveredIncluded']['numerator']);$this->assertSame('75',$c['assetClaims'][0]['acceleratedDeduction']['numerator']);
+                $this->assertSame('16',$v['cooperative']['rate']['numerator']);$this->assertSame($case==='combined'?'3105':'3205',$v['taxableBase']['numerator']);
+                $this->assertSame(['numerator'=>$case==='combined'?'2484':'2739','denominator'=>'5'],$v['combinedColecta']);
+                if($case==='autonomous'){$this->assertSame('35',$v['expenses']['autonomousTax']['numerator']);$this->assertSame('0',$v['expenses']['rows'][0]['additionalProfitAdjustment']['numerator']);}
+            }elseif(in_array($case,['incompatible','missing','exception'],true)){
+                $this->assertSame($case==='incompatible'?'incompatible':'indeterminate',$c['status']);$this->assertNull($v['taxableBase']);$this->assertNull($v['combinedColecta']);$this->assertSame('3130',$m['taxableProfit']['numerator']);
+            }elseif($case==='negative'){
+                $this->assertSame('not_applicable',$v['cooperative']['status']);$this->assertSame(['numerator'=>'4968','denominator'=>'5'],$v['colecta']);
+            }else{
+                $this->assertSame('absent',$v['acceleration']['status']);$this->assertSame('0',$v['acceleration']['additionalDeduction']['numerator']);$this->assertSame(['numerator'=>'2504','denominator'=>'5'],$v['colecta']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-combinations/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcSpecialDraftTest.php

@@ -0,0 +1,64 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcSpecialDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_special_treatments_recover_with_original_plan_history_and_indeterminate_cases(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);
+        $this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+        $id=null;$etag=null;
+        foreach(['expense','missing','negative','absent','cooperative','acceleration'] as $case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-common/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$l7=$m['special'];
+            $this->assertSame('IRPC-normal-adjustments/10',$m['version']);
+            $this->assertSame($b['special'],$l7['input']);
+            $this->assertContains('IRPC-normal-adjustments/9',array_column(array_column($b['history'],'model'),'version'));
+            $this->assertArrayHasKey('irpcWithholdings',$s);$this->assertArrayHasKey('books',$s);
+            $this->assertNull($m['tax']);$this->assertNull($l7['finalBalance']['payable']);$this->assertNull($l7['finalBalance']['recoverable']);
+            $this->assertSame('123456789',$l7['subjectNuit']);
+            $this->assertStringContainsString('61(4)',$l7['expenses']['source']);
+            if($case==='expense'){
+                $this->assertSame('35',$l7['expenses']['autonomousTax']['numerator']);
+                $this->assertSame('100',$l7['expenses']['rows'][0]['l6Adjustment']['numerator']);
+                $this->assertSame('0',$l7['expenses']['rows'][0]['additionalProfitAdjustment']['numerator']);
+                $this->assertSame($m['taxableProfit'],$l7['taxableProfit']);
+                $this->assertSame(['numerator'=>'5343','denominator'=>'5'],$l7['combinedColecta']);
+            }elseif($case==='missing'){
+                $this->assertSame('indeterminate',$l7['expenses']['status']);$this->assertNull($l7['expenses']['autonomousTax']);$this->assertNull($l7['combinedColecta']);
+                $this->assertSame('3230',$m['taxableProfit']['numerator']);
+            }elseif($case==='negative'){
+                $this->assertSame('not_applicable',$l7['expenses']['rows'][0]['status']);$this->assertSame('0',$l7['expenses']['autonomousTax']['numerator']);
+            }elseif($case==='absent'){
+                $this->assertSame('absent',$l7['expenses']['status']);$this->assertSame('0',$l7['expenses']['autonomousTax']['numerator']);
+            }elseif($case==='cooperative'){
+                $this->assertSame('16',$l7['cooperative']['rate']['numerator']);$this->assertSame(['numerator'=>'2504','denominator'=>'5'],$l7['colecta']);
+                $this->assertSame(['numerator'=>'5008','denominator'=>'5'],$m['colecta']);
+            }else{
+                $this->assertSame('20',$l7['acceleration']['additionalDeduction']['numerator']);
+                $this->assertSame('150',$l7['acceleration']['accelerated']['assets'][0]['quota']['numerator']);
+                $this->assertSame('120',$l7['acceleration']['accelerated']['assets'][0]['deduction']['numerator']);
+                $this->assertSame('6240',$l7['taxableProfit']['numerator']);$this->assertSame('6260',$m['taxableProfit']['numerator']);
+                $this->assertSame($b['depreciation'],$l7['acceleration']['accelerated']['input']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-common/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcSpecialMonthlyDraftTest.php

@@ -0,0 +1,49 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcSpecialMonthlyDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_monthly_cbf16_recovers_new_results_missing_cases_and_accepted_history(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+        foreach(['monthly','fraction','missing','negative','absent']as$case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-months/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$a=$m['special']['acceleration'];
+            $this->assertSame('IRPC-normal-adjustments/11',$m['version']);$this->assertSame($b['special']['acceleration']['monthly'],$a['monthly']['input']);
+            $this->assertContains('IRPC-normal-adjustments/10',array_column(array_column($b['history'],'model'),'version'));
+            $this->assertSame($b['depreciation'],$a['normal']['input']);$this->assertSame('L8',$m['special']['finalBalance']['scope']);$this->assertNull($m['special']['finalBalance']['payable']);
+            $this->assertNull($m['special']['finalBalance']['recoverable']);$this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
+            if($case==='monthly'){
+                $v=$a['monthly']['assets'][0];$this->assertSame(6,$v['months']);$this->assertSame('50',$v['normalQuota']['numerator']);$this->assertSame('75',$v['acceleratedQuota']['numerator']);
+                $this->assertSame('60',$v['acceleratedDeduction']['numerator']);$this->assertSame('10',$a['additionalDeduction']['numerator']);
+                $this->assertSame('6310',$m['taxableProfit']['numerator']);$this->assertSame('6300',$m['special']['taxableProfit']['numerator']);$this->assertSame('2016',$m['special']['colecta']['numerator']);
+                $this->assertSame($b['depreciation'],$a['accelerated']['input']);
+            }elseif($case==='fraction'){
+                $v=$a['monthly']['assets'][0];$this->assertSame(1,$v['months']);$this->assertSame(['numerator'=>'25','denominator'=>'3'],$v['normalQuota']);$this->assertSame(['numerator'=>'25','denominator'=>'6'],$a['additionalDeduction']);
+            }elseif($case==='missing'){
+                $this->assertSame('indeterminate',$a['status']);$this->assertNull($a['additionalDeduction']);$this->assertSame('6310',$m['taxableProfit']['numerator']);$this->assertNull($m['special']['colecta']);
+            }elseif($case==='negative'){
+                $this->assertSame('not_applicable',$a['rows'][0]['status']);$this->assertFalse($a['monthly']['assets'][0]['applied']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+            }else{
+                $this->assertSame('absent',$a['status']);$this->assertSame([],$a['monthly']['assets']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-months/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcSpecialStartPeriodDraftTest.php

@@ -0,0 +1,49 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcSpecialStartPeriodDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_start_period_cbf16_recovers_new_results_missing_cases_and_accepted_history(): void
+    {
+        $target=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+        config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);
+        $this->actingAs(User::factory()->create(['email_verified_at'=>now()]));$id=null;$etag=null;
+        foreach(['start','fraction','missing','negative','absent']as$case){
+            $d=json_decode(file_get_contents(base_path('outputs/irpc-l7-start-period/'.$case.'.json')),true,flags:JSON_THROW_ON_ERROR);
+            $personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+            if($id===null)$id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');
+            else $this->putJson('/api/v1/simulation-drafts/'.$id,['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['If-Match'=>$etag])->assertOk();
+            $r=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();$etag=$r->headers->get('ETag');$back=$r->json('data.economic_snapshot');
+            $this->assertSame($d['modelo_a_snapshot'],$back['modelo_a_snapshot']);$this->assertSame($d['business_plan_snapshot'],$back['business_plan_snapshot']);
+            $s=json_decode($back['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['irpcNormal'][$d['context_opportunity']];$m=$b['result']['model'];$a=$m['special']['acceleration'];
+            $this->assertSame('IRPC-normal-adjustments/12',$m['version']);$this->assertSame($b['special']['acceleration']['monthly'],$a['monthly']['input']);
+            $this->assertContains('IRPC-normal-adjustments/11',array_column(array_column($b['history'],'model'),'version'));$this->assertContains('IRPC-normal-adjustments/10',array_column(array_column($b['history'],'model'),'version'));
+            $this->assertSame($b['depreciation'],$a['normal']['input']);$this->assertSame('L8',$m['special']['finalBalance']['scope']);$this->assertNull($m['special']['finalBalance']['payable']);
+            $this->assertNull($m['special']['finalBalance']['recoverable']);$this->assertNull($m['tax']);$this->assertArrayHasKey('irpcWithholdings',$s);
+            if($case==='start'){
+                $v=$a['monthly']['assets'][0];$this->assertSame(6,$v['months']);$this->assertSame('50',$v['normalQuota']['numerator']);$this->assertSame('75',$v['acceleratedQuota']['numerator']);
+                $this->assertSame('60',$v['acceleratedDeduction']['numerator']);$this->assertSame('10',$a['additionalDeduction']['numerator']);
+                $this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertSame('3120',$m['special']['taxableProfit']['numerator']);$this->assertSame(['numerator'=>'4992','denominator'=>'5'],$m['special']['colecta']);$this->assertTrue($m['periodsFx']['short']);$this->assertSame('2026-07-01',$a['monthly']['period']['from']);$this->assertStringContainsString('início de actividade',$a['source']);
+                $this->assertSame($b['depreciation'],$a['accelerated']['input']);
+            }elseif($case==='fraction'){
+                $v=$a['monthly']['assets'][0];$this->assertSame(1,$v['months']);$this->assertSame(['numerator'=>'25','denominator'=>'3'],$v['normalQuota']);$this->assertSame(['numerator'=>'5','denominator'=>'3'],$a['additionalDeduction']);
+            }elseif($case==='missing'){
+                $this->assertSame('indeterminate',$a['status']);$this->assertNull($a['additionalDeduction']);$this->assertSame('3130',$m['taxableProfit']['numerator']);$this->assertNull($m['special']['colecta']);
+            }elseif($case==='negative'){
+                $this->assertSame('not_applicable',$a['rows'][0]['status']);$this->assertFalse($a['monthly']['assets'][0]['applied']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+            }else{
+                $this->assertSame('absent',$a['status']);$this->assertSame([],$a['monthly']['assets']);$this->assertSame('0',$a['additionalDeduction']['numerator']);
+            }
+            file_put_contents(base_path('outputs/irpc-l7-start-period/recovered-'.$case.'.json'),json_encode($back,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/Feature/IrpcWithholdingDraftTest.php

@@ -0,0 +1,21 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+final class IrpcWithholdingDraftTest extends TestCase
+{
+ use DatabaseTransactions;
+ public function test_irpc_recovers_private_retentions_payments_and_history_without_changing_installed_books():void
+ {
+  $target=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port);
+  config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+  $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);
+  $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$key=$d['context_opportunity'];$b=$s['irpcWithholdings'][$key];$this->assertSame('calculated',$b['result']['rows'][0]['status']);$this->assertSame(['numerator'=>'10000','denominator'=>'1'],$b['result']['rows'][0]['tax']);$this->assertSame(['numerator'=>'6000','denominator'=>'1'],$b['result']['rows'][0]['settled']);$this->assertSame(['numerator'=>'4000','denominator'=>'1'],$b['result']['rows'][0]['outstanding']);$this->assertSame('2026-10',$b['result']['rows'][0]['period']);$this->assertSame('received',$b['result']['rows'][1]['direction']);$this->assertSame(['numerator'=>'2000','denominator'=>'1'],$b['result']['rows'][1]['tax']);$this->assertSame(['numerator'=>'500','denominator'=>'1'],$b['result']['rows'][1]['outstanding']);
+  $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$k=>$v)$this->assertSame($v,$s[$k],$k.' must be preserved');
+  if(is_dir(base_path('outputs/irpc-l5-20261025')))file_put_contents(base_path('outputs/irpc-l5-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+ }
+}

tests/Feature/IspcResidualDraftTest.php

@@ -0,0 +1,22 @@
+<?php
+namespace Tests\Feature;
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+final class IspcResidualDraftTest extends TestCase
+{
+ use DatabaseTransactions;
+ public function test_new_residual_books_recover_without_rewriting_installed_habitual_or_L3_results():void
+ {
+  $t=DB::selectOne('select current_database() as name,inet_server_port() as port');$this->assertSame('simulator_fiscal_delta_20261021_test',$t->name);$this->assertSame(55441,(int)$t->port);config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()]));
+  $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']);
+  $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);
+  $own=$s['ispcResiduals']['opportunity:376']['occasional']['result'];$this->assertSame('calculated',$own['status']);$this->assertSame(['numerator'=>'3000','denominator'=>'1'],$own['amounts']['tax']);$this->assertSame('singular',$own['input']['personType']);
+  $a=$s['ispcResiduals']['opportunity:375']['acquisitions']['result'];$this->assertSame('calculated',$a['status']);$this->assertSame(['numerator'=>'5000','denominator'=>'1'],$a['amounts']['coveredTax']);$this->assertSame(['numerator'=>'20000','denominator'=>'1'],$a['amounts']['excessTax']);$this->assertSame(['numerator'=>'25000','denominator'=>'1'],$a['amounts']['total']);
+  $this->assertSame('partial',$s['ispcResiduals']['opportunity:375']['formalities']['result']['status']);$this->assertStringContainsString('Indeterminado',$s['ispcResiduals']['opportunity:375']['formalities']['result']['details']['formPeriod']);
+  $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-quarter-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$key=>$value){if($key==='ispcWithholdings')continue;if($key==='ispcEligibility'){foreach($value as$ctx=>$book)$this->assertSame($book,$s[$key][$ctx]);}else$this->assertSame($value,$s[$key]);}
+  if(is_dir(base_path('outputs/ispc-residuals-20261025')))file_put_contents(base_path('outputs/ispc-residuals-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE));
+ }
+}

tests/Feature/ProactiveInvestmentTest.php

@@ -0,0 +1,181 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\Opportunity;
+use App\Models\User;
+use App\Services\OpportunityManagement;
+use App\Services\ProactiveInvestment;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\Support\ProactiveInvestmentFixture as F;
+use Tests\TestCase;
+
+final class ProactiveInvestmentTest extends TestCase
+{
+    use DatabaseTransactions;
+    private User $actor;
+    protected function setUp(): void
+    {
+        parent::setUp();F::guard();$this->withoutVite();
+        config(['portal.profile_access_enabled'=>true,'portal.opportunity_specialized_drafts_enabled'=>true,'portal.managers'=>[],'investor-path.enabled'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
+        $this->actor=F::operator();$this->login($this->actor);
+    }
+    private function login(User $u): void {$this->actingAs($u)->withSession(['portal.mfa_actor'=>$u->id,'portal.mfa_at'=>time(),'portal.access_revision'=>(int)$u->portal_access_revision]);}
+    private function create(string $pilot='Cahora Bassa'): Opportunity
+    {
+        $response=$this->postJson('/minhas-oportunidades/drafts',F::input($pilot));if($response->status()!==201)fwrite(STDERR,substr($response->getContent(),0,400)."\n");$id=$response->assertCreated()->json('id');return Opportunity::findOrFail($id);
+    }
+    private function publication(Opportunity $o,array $patch=[]): array
+    {
+        $a=app(OpportunityManagement::class)->values($o)['proactive'];
+        return [...['etag'=>app(OpportunityManagement::class)->etag($o),'action'=>'disclose','title'=>$o->title,'summary'=>'SYNTHETIC QA ideia em preparação; não é oportunidade com participação disponível.','description'=>'Conteúdo público expressamente redigido.','limitations'=>'Conclusões locais por confirmar.','source_reference'=>'SYNTHETIC QA exemplo público','edition'=>'QA1','source_date'=>'2026-10-27','sector_id'=>$o->sector_id,'territory_ids'=>[$o->primary_territory_id]],...F::publication($a),...$patch];
+    }
+    private function publish(Opportunity $o): array
+    {
+        $p=$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$this->publication($o))->assertOk()->json();
+        $input=['token'=>$p['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA explicit public projection reviewed without private information'];
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar',$input)->assertOk();return $input;
+    }
+    public function test_legacy_records_without_analysis_add_no_publication_lookup(): void
+    {
+        $o=new Opportunity;$o->forceFill(['workflow_context'=>[]]);DB::enableQueryLog();DB::flushQueryLog();
+        $this->assertNull(app(ProactiveInvestment::class)->publicData($o));$this->assertSame([],DB::getQueryLog());DB::disableQueryLog();
+    }
+    public function test_create_recover_edit_with_etag_and_historical_foundation_without_financial_or_promoter_requirements(): void
+    {
+        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$tag=app(OpportunityManagement::class)->etag($o);
+        $this->assertNull($o->estimated_investment_amount);$this->assertNull($o->promoter_name);$this->assertNotNull($o->primary_territory_id);
+        $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertOk()->assertInertia(fn($page)=>$page->where('values.proactive.need.state','hypothesis')->has('proactiveHistory',1));
+        $a['need']['state']='confirmed';$a['need']['confirmation']='SYNTHETIC QA confirmation of fixture conditions only, no real market validation.';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>$tag,'proactive'=>$a,'reason'=>'SYNTHETIC QA updated documented foundation for this fixture only'])->assertOk();
+        $this->assertSame('confirmed',app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
+        $history=app(ProactiveInvestment::class)->history($o);$this->assertCount(2,$history);$this->assertSame('hypothesis',$history[1]['state']);
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>$tag,'proactive'=>$a,'reason'=>'SYNTHETIC QA stale version cannot overwrite current analysis'])->assertStatus(409);
+    }
+    public function test_hypothesis_cannot_be_confirmed_without_documented_conditions_and_missing_is_not_zero(): void
+    {
+        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$a['need']['state']='confirmed';$a['need']['observed_demand']='';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA incomplete confirmation must preserve prior hypothesis'])->assertUnprocessable();
+        $this->assertSame('hypothesis',app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
+        $a['need']['state']='hypothesis';$a['idea']['resources']='';$this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA unknown resource remains blank rather than zero'])->assertOk();
+        $this->assertNull(app(OpportunityManagement::class)->values($o->fresh())['proactive']['idea']['resources']);
+    }
+    public function test_methodology_alone_cannot_confirm_local_need(): void
+    {
+        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$a['need']['state']='confirmed';$a['evidence'][0]['purpose']='methodology';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA international methodology is not evidence of local demand'])->assertUnprocessable();
+        $this->assertSame('hypothesis',app(OpportunityManagement::class)->values($o->fresh())['proactive']['need']['state']);
+    }
+    public function test_creation_replay_and_duplicate_evidence_and_relations_do_not_duplicate_analysis(): void
+    {
+        $input=F::input();$id=$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->json('id');$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->assertJsonPath('id',$id);
+        $o=Opportunity::findOrFail($id);$a=$input['proactive'];$a['evidence'][]=[...$a['evidence'][0],'id'=>(string)Str::uuid()];
+        $this->putJson('/minhas-oportunidades/'.$id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA repeated evidence must be reconciled, not counted twice'])->assertUnprocessable();
+        $this->assertSame(1,Opportunity::where('management_creation_key',$input['creation_key'])->count());
+    }
+    public function test_document_from_another_scope_cannot_be_attached_or_reclassified_as_public(): void
+    {
+        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$a['evidence'][0]['document_id']=(string)Str::uuid();
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA document association must use existing access rules'])->assertUnprocessable();
+    }
+    public function test_existing_permissions_reject_unassigned_and_unrelated_operators(): void
+    {
+        $o=$this->create();$this->login(User::factory()->create());
+        $this->postJson('/minhas-oportunidades/drafts',F::input())->assertForbidden();
+        $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertForbidden();
+        $this->login(F::operator());$this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertForbidden();
+        $this->login($this->actor);$input=F::input();unset($input['proactive']);$this->postJson('/minhas-oportunidades/drafts',$input)->assertForbidden();
+        $this->assertNull($o->organization_id);
+    }
+    public function test_internal_attached_document_cannot_be_changed_to_public_through_analysis(): void
+    {
+        $o=$this->create();$doc=(string)Str::uuid();$hash=hash('sha256','SYNTHETIC QA private source');
+        DB::table('documents')->insert(['id'=>$doc,'file_name'=>'SYNTHETIC-QA-INTERNAL-LIST.txt','storage_key'=>'synthetic-qa/'.$doc,'media_type'=>'text/plain','sha256'=>$hash,'size_bytes'=>strlen('SYNTHETIC QA private source'),'uploaded_by'=>$this->actor->id,'status'=>'active','data_classification'=>'internal','malware_scan_status'=>'clean','malware_scanned_sha256'=>$hash]);
+        DB::table('opportunity_documents')->insert(['id'=>(string)Str::uuid(),'opportunity_id'=>$o->id,'document_id'=>$doc,'version'=>1,'created_by'=>$this->actor->id,'payload'=>json_encode(['title'=>'SYNTHETIC QA internal list','visibility'=>'internal'])]);
+        $a=app(OpportunityManagement::class)->values($o)['proactive'];$a['evidence'][0]['document_id']=$doc;$a['evidence'][0]['access']='public';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA original document restrictions cannot be overridden here'])->assertUnprocessable();
+        $this->assertSame('internal',DB::table('documents')->where('id',$doc)->value('data_classification'));
+    }
+    public function test_selected_public_relationship_and_assumptions_travel_without_private_reference_or_duplicate(): void
+    {
+        $o=$this->create();$a=app(OpportunityManagement::class)->values($o)['proactive'];$target=app(\App\Services\OpportunityClassification::class)->targets('project')->first(['id','name']);$this->assertNotNull($target);
+        $r=['id'=>(string)Str::uuid(),'kind'=>'project','target_id'=>$target->id,'relation'=>'hypothesis','reference'=>'PRIVATE-QA-RELATION-REFERENCE-NOT-FOR-PUBLICATION','evidence_ids'=>[$a['evidence'][0]['id']]];$a['relations']=[$r];
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA reference is a hypothesis, not access or contract'])->assertOk();$o->refresh();
+        $bad=$a;$bad['relations'][]=[...$r,'id'=>(string)Str::uuid()];$this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$bad,'reason'=>'SYNTHETIC QA same reference cannot appear twice in the same analysis'])->assertUnprocessable();
+        $d=$this->publication($o);$d['proactive_public']=[...$d['proactive_public'],'relation_ids'=>[$r['id']],'resources'=>'SYNTHETIC QA public resource, no guaranteed capacity.','assumptions'=>'No contract, land or power guaranteed.','conditions'=>'Confirm actual local evidence.'];
+        $p=$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$d)->assertOk()->json();$this->assertSame($target->name,$p['projection']['proactive']['relations'][0]['label']);$this->assertStringNotContainsString('PRIVATE-QA-RELATION',json_encode($p['projection']));
+        $this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar',['token'=>$p['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA explicitly reviewed public relationship and assumptions'])->assertOk();
+        $ref=app(\App\Services\InvestorContext::class)->reference('opportunity:'.$o->id);$this->assertSame('hypothesis',$ref['analysis']['proactive']['relations'][0]['relationship']);$this->assertSame('No contract, land or power guaranteed.',$ref['analysis']['proactive']['assumptions']);
+    }
+    public function test_publication_needs_explicit_review_and_rejects_internal_source_and_literal_leakage(): void
+    {
+        $o=$this->create();$data=$this->publication($o);unset($data['proactive_reviewed']);$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
+        $data=$this->publication($o);$a=app(OpportunityManagement::class)->values($o)['proactive'];$data['proactive_public']['evidence_ids']=[$a['evidence'][1]['id']];$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
+        $data=$this->publication($o,['description'=>$a['evidence'][1]['statement']]);$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
+        $data=$this->publication($o);$data['proactive_public']['state']='confirmed';$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/previa',$data)->assertUnprocessable();
+    }
+    public function test_public_snapshot_separate_from_private_edits_and_anonymous_access_no_coordinates_required(): void
+    {
+        $o=$this->create();$private=$o->management_draft;$confirm=$this->publish($o);$this->postJson('/minhas-oportunidades/'.$o->id.'/divulgacao/confirmar',$confirm)->assertOk()->assertJsonPath('replayed',true);
+        $o->refresh();$this->assertSame($private,$o->management_draft);$this->assertFalse(app(ProactiveInvestment::class)->publicData($o)['economic_validation']);
+        $a=app(OpportunityManagement::class)->values($o)['proactive'];$a['idea']['solution']='PRIVATE-QA-NEW-UNPUBLISHED-SOLUTION';
+        $this->putJson('/minhas-oportunidades/'.$o->id.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA private update must not change published projection'])->assertOk();
+        $this->app['auth']->forgetGuards();$this->get('/oportunidades/'.$o->slug)->assertOk()->assertDontSee('PRIVATE-QA-');
+        $this->get('/minhas-oportunidades/'.$o->id.'/edit')->assertRedirect('/login');
+        $this->assertNotNull(app(ProactiveInvestment::class)->publicData($o->fresh()));
+    }
+    public function test_three_synthetic_pilots_reuse_existing_territories_and_catalogue_groups(): void
+    {
+        foreach(['Cahora Bassa','Montepuez','Gurué']as$pilot){$o=$this->create($pilot);$this->publish($o);$this->assertNotNull($o->fresh()->primary_territory_id);$this->assertTrue(app(\App\Services\InvestmentCatalogue::class)->query(['perspective'=>'ideas'])->whereKey($o->id)->exists());$this->assertFalse(app(\App\Services\InvestmentCatalogue::class)->query(['perspective'=>'needs'])->whereKey($o->id)->exists());}
+        $this->get('/oportunidades?perspective=ideas')->assertOk();
+    }
+    public function test_existing_facts_and_needs_do_not_require_irrelevant_idea_fields(): void
+    {
+        foreach(['exists','needs']as$kind){
+            $input=F::input();$input['proactive']['kind']=$kind;$id=$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->json('id');$o=Opportunity::findOrFail($id);
+            $d=$this->publication($o);unset($d['proactive_public']['proposal']);if($kind==='exists')unset($d['proactive_public']['need']);
+            $p=$this->postJson('/minhas-oportunidades/'.$id.'/divulgacao/previa',$d)->assertOk()->json();$this->assertSame($kind,$p['projection']['proactive']['group']);$this->assertSame('',$p['projection']['proactive']['proposal']);
+            $this->postJson('/minhas-oportunidades/'.$id.'/divulgacao/confirmar',['token'=>$p['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA only applicable questions for this content group'])->assertOk();
+            $this->assertTrue(app(\App\Services\InvestmentCatalogue::class)->query(['perspective'=>$kind])->whereKey($id)->exists());
+        }
+    }
+    public function test_private_analysis_complements_keep_preparation_valid_without_inventing_public_offers(): void
+    {
+        $private=$this->create('Gurué');$public=$this->create();
+        $input=$this->publication($public,['summary'=>'SYNTHETIC QA: silos e armazenagem como componente documentada.']);
+        $plan=$this->postJson('/minhas-oportunidades/'.$public->id.'/divulgacao/previa',$input)->assertOk()->json();
+        $this->postJson('/minhas-oportunidades/'.$public->id.'/divulgacao/confirmar',['token'=>$plan['token'],'operation_key'=>(string)Str::uuid(),'confirm'=>true,'reason'=>'SYNTHETIC QA public component in transaction only'])->assertOk();
+        $result=$this->postJson('/complementos-investimento',['contexts'=>[['origin'=>'opportunity:'.$private->id],['origin'=>'opportunity:'.$public->id]]])->assertOk()->json();
+        $this->assertSame([],$result['issues']);$this->assertNotEmpty($result['items']);
+        foreach($result['items']as$item)$this->assertSame('opportunity:'.$public->id,$item['origin']['key']);
+        $this->assertStringNotContainsString('PRIVATE-QA-',json_encode($result));
+        $this->assertFalse(Opportunity::published()->whereKey($private->id)->exists());
+        $this->assertSame('draft',$private->fresh()->status);
+    }
+    public function test_private_analysis_complements_still_hide_unauthorised_sources(): void
+    {
+        $private=$this->create('Gurué');$this->login(User::factory()->create());
+        $this->postJson('/complementos-investimento',['origin'=>'opportunity:'.$private->id])->assertNotFound();
+        $result=$this->postJson('/complementos-investimento',['contexts'=>[['origin'=>'opportunity:'.$private->id]]])->assertOk()->json();
+        $this->assertSame([],$result['items']);$this->assertCount(1,$result['issues']);
+        $this->assertStringNotContainsString($private->title,json_encode($result));
+        $this->assertStringNotContainsString('PRIVATE-QA-',json_encode($result));
+    }
+    public function test_authenticated_multi_idea_preparation_keeps_each_origin_and_deliberate_edits_in_existing_dossier(): void
+    {
+        $first=$this->create();$second=$this->create('Gurué');$this->publish($first);$this->publish($second);$investor=User::factory()->create();$this->login($investor);
+        $key=(string)Str::uuid();$create=['title'=>'SYNTHETIC QA deliberately chosen project title','client_key'=>$key,'reuse_consent'=>true];
+        $id=$this->postJson('/investimentos',$create)->assertCreated()->json('id');$this->postJson('/investimentos',$create)->assertCreated()->assertJsonPath('id',$id);
+        $before=$this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();
+        $input=['version'=>$before['case']['version'],'selection'=>[],'opportunity_choices'=>array_map(fn($o)=>['source'=>'opportunity:'.$o->id,'territory'=>'territory:'.$o->primary_territory_id],[$first,$second])];
+        $preview=$this->postJson('/investimentos/'.$id.'/contexto/previa',$input)->assertOk()->json();
+        $this->assertCount(2,$preview['opportunity_choices']);$this->assertSame('SYNTHETIC QA deliberately chosen project title',$preview['fields']['project_title']);
+        foreach($preview['opportunity_choices']as$c){$this->assertSame('ideas',$c['opportunity']['analysis']['proactive']['group']);$this->assertStringNotContainsString('PRIVATE-QA-',json_encode($c));}
+        $confirm=[...$input,'preview_hash'=>$preview['preview_hash'],'operation_key'=>(string)Str::uuid(),'confirm'=>true];$this->postJson('/investimentos/'.$id.'/contexto/confirmar',$confirm)->assertOk();$this->postJson('/investimentos/'.$id.'/contexto/confirmar',$confirm)->assertOk()->assertJsonPath('replayed',true);
+        $saved=$this->getJson('/investimentos/'.$id.'/contexto')->assertOk()->json();$this->assertCount(2,$saved['context']['opportunity_choices']);
+        $consumers=[];foreach([$first,$second]as$record){$consumer=$this->getJson('/investimentos/'.$id.'/contexto?opportunity=opportunity:'.$record->id)->assertOk()->json();$snapshot=json_decode($consumer['prefill']['simulator']['context_applicability_snapshot'],true);$this->assertCount(1,$snapshot['opportunity_choices']);$this->assertSame('opportunity:'.$record->id,$snapshot['opportunity_choices'][0]['opportunity']['key']);$this->assertSame('ideas',$snapshot['opportunity_choices'][0]['opportunity']['analysis']['proactive']['group']);$this->assertArrayNotHasKey('tax_benefit',$consumer['prefill']['simulator']);$consumers[]=$consumer;}$saved['consumer_contexts']=$consumers;
+        file_put_contents(base_path('outputs/proactive-investment-20261027/recovered-context.json'),json_encode($saved,JSON_UNESCAPED_UNICODE|JSON_THROW_ON_ERROR));
+        $this->get('/investimentos/'.$id)->assertOk();$this->login($this->actor);$this->getJson('/investimentos/'.$id.'/contexto')->assertForbidden();
+    }
+}

tests/Feature/ProactiveSupplyTest.php

@@ -0,0 +1,97 @@
+<?php
+namespace Tests\Feature;
+
+use App\Models\Opportunity;
+use App\Models\User;
+use App\Services\OpportunityManagement;
+use App\Services\ProactiveSupply;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Tests\Support\ProactiveInvestmentFixture as F;
+use Tests\TestCase;
+
+final class ProactiveSupplyTest extends TestCase
+{
+    use DatabaseTransactions;
+    private User $actor;
+    private string $territory;
+    private string $observation;
+    protected function setUp():void
+    {
+        parent::setUp();F::guard();$this->withoutVite();
+        config(['portal.profile_access_enabled'=>true,'portal.opportunity_specialized_drafts_enabled'=>true,'portal.managers'=>[],'investor-path.enabled'=>true,'suitecrm.enabled'=>false,'investmoz_ai.enabled'=>false]);
+        $this->actor=F::operator();$this->login($this->actor);
+        $input=F::input('Gurué');$this->territory=$input['district_id'];
+        $hash=hash('sha256','SYNTHETIC-QA-SUPPLY-SOURCE');
+        DB::table('proactive_supply_sources')->insert(['sha256'=>$hash,'name'=>'SYNTHETIC-QA-SUPPLY.xlsx','period'=>'2020','limitations'=>'Synthetic, not a real market source','receipt'=>'{}','imported_at'=>now()]);
+        $this->observation=hash('sha256','SYNTHETIC-QA-OBSERVATION');
+        $row=['id'=>$this->observation,'source_hash'=>$hash,'sheet'=>'QA','row_number'=>2,'entity_key'=>hash('sha256','QA-ENTITY'),'name'=>'PRIVATE-UNIQUE-QA-SUPPLIER','province'=>'Zambézia','district'=>'Gurué','cae'=>'33120','activity'=>'SYNTHETIC QA repair','sector'=>'SYNTHETIC QA manufacturing','source_date'=>'2020','fingerprint'=>hash('sha256','QA-FINGERPRINT'),'duplicate_of'=>null,'identity_conflict'=>false,'territory_id'=>$this->territory,'territory_resolution'=>'exact_normalized_province_district'];
+        DB::table('proactive_supply_observations')->insert($row);
+        DB::table('proactive_supply_observations')->insert([...$row,'id'=>hash('sha256','QA-REPEATED-OBSERVATION'),'row_number'=>3,'duplicate_of'=>$this->observation]);
+    }
+    private function login(User $u):void{$this->actingAs($u)->withSession(['portal.mfa_actor'=>$u->id,'portal.mfa_at'=>time(),'portal.access_revision'=>(int)$u->portal_access_revision]);}
+    private function url(string $extra=''):string{return '/minhas-oportunidades/oferta-interna?territory_id='.$this->territory.$extra;}
+    public function test_private_query_filters_supply_and_preserves_source_and_duplicate_count():void
+    {
+        $r=$this->getJson($this->url('&activity=SYNTHETIC%20QA%20repair'))->assertOk()->assertJsonPath('total',1)->assertJsonPath('duplicate_sightings',1)->assertJsonPath('rows.0.source_name','SYNTHETIC-QA-SUPPLY.xlsx')->assertJsonPath('rows.0.row_number',2)->assertJsonPath('rows.0.source_date','2020');
+        $this->assertStringContainsString('no-store',$r->headers->get('Cache-Control'));
+        $this->assertArrayNotHasKey('contact',$r->json('rows.0'));
+        $this->assertArrayNotHasKey('nuit',$r->json('rows.0'));
+    }
+    public function test_no_match_means_insufficient_information_not_absent_market():void
+    {
+        $this->getJson($this->url('&activity=NO-SUCH-SYNTHETIC-ACTIVITY'))->assertOk()->assertJsonPath('total',0)->assertJsonPath('status','Informação insuficiente nesta base e nestes filtros.');
+    }
+    public function test_unassigned_user_cannot_read_internal_register():void
+    {
+        $this->login(User::factory()->create());$this->getJson($this->url())->assertForbidden();
+        $this->getJson('/minhas-oportunidades/oferta-interna?territory_id=not-a-uuid')->assertForbidden();
+    }
+    public function test_comparison_persists_source_lineage_and_rejects_forgery_and_public_reclassification():void
+    {
+        $input=F::input('Gurué');$a=$input['proactive'];$id=(string)\Illuminate\Support\Str::uuid();
+        $a['evidence'][]=['id'=>$id,'interpretation'=>'SYNTHETIC QA possible complement, not a contract','verified_on'=>'2026-10-28',...app(ProactiveSupply::class)->evidence($this->actor,$this->observation,null)];
+        $a['supply_comparisons']=[['observation_id'=>$this->observation,'relationship'=>'complementarity','rationale'=>'SYNTHETIC QA compare servicing with tea-chain idea','limitations'=>'No current capacity or demand proved']];
+        $input['proactive']=$a;
+        $oid=$this->postJson('/minhas-oportunidades/drafts',$input)->assertCreated()->json('id');$o=Opportunity::findOrFail($oid);
+        $saved=app(OpportunityManagement::class)->values($o)['proactive'];$this->assertSame($this->observation,$saved['supply_comparisons'][0]['observation_id']);
+        $this->assertSame('internal',$saved['evidence'][2]['access']);$this->assertStringContainsString('SYNTHETIC-QA-SUPPLY.xlsx',$saved['evidence'][2]['source']);
+        $a['evidence'][2]['source']='Forged source';$a['evidence'][2]['statement']='Forged supply fact';
+        $this->putJson('/minhas-oportunidades/'.$oid.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA canonical source lineage is server-resolved'])->assertOk();
+        $saved=app(OpportunityManagement::class)->values($o->fresh())['proactive'];$this->assertStringContainsString('PRIVATE-UNIQUE-QA-SUPPLIER',$saved['evidence'][2]['statement']);
+        $a['evidence'][2]['access']='public';$this->putJson('/minhas-oportunidades/'.$oid.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA internal list cannot become public'])->assertUnprocessable();
+        $a['evidence'][2]['access']='internal';$a['supply_comparisons'][0]['observation_id']=str_repeat('f',64);
+        $this->putJson('/minhas-oportunidades/'.$oid.'/draft',['etag'=>app(OpportunityManagement::class)->etag($o),'proactive'=>$a,'reason'=>'SYNTHETIC QA unknown supply observation rejected'])->assertUnprocessable();
+    }
+    public function test_sector_filter_does_not_infer_absence_and_comparison_requires_its_evidence():void
+    {
+        $this->getJson($this->url('&sector=NO-SUCH-SECTOR'))->assertOk()->assertJsonPath('total',0);
+        $input=F::input('Gurué');$input['proactive']['supply_comparisons']=[['observation_id'=>$this->observation,'relationship'=>'partner','rationale'=>'SYNTHETIC QA prospective partner','limitations'=>'Not contacted, no agreement']];
+        $this->postJson('/minhas-oportunidades/drafts',$input)->assertUnprocessable();
+    }
+    public function test_database_policy_hides_internal_rows_without_actor_context():void
+    {
+        $role='supply_qa_'.bin2hex(random_bytes(6));
+        DB::statement('CREATE ROLE '.$role.' NOLOGIN');
+        DB::statement('GRANT USAGE ON SCHEMA public TO '.$role);
+        DB::statement('GRANT SELECT ON proactive_supply_sources,proactive_supply_observations TO '.$role);
+        DB::select("select set_config('app.actor_user_id','',true),set_config('app.proactive_supply_read','',true)");
+        try{
+            DB::statement('SET LOCAL ROLE '.$role);
+            $this->assertSame(0,DB::table('proactive_supply_observations')->count());
+            $this->assertSame(0,DB::table('proactive_supply_sources')->count());
+            DB::select("select set_config('app.actor_user_id',?,true),set_config('app.proactive_supply_read','internal',true)",[(string)$this->actor->id]);
+            $this->assertNotNull(DB::table('proactive_supply_observations')->where('id',$this->observation)->first());
+        }finally{DB::statement('RESET ROLE');}
+    }
+    public function test_preserved_repetitions_cannot_inflate_saved_comparisons():void
+    {
+        $this->expectException(\Illuminate\Validation\ValidationException::class);
+        $this->expectExceptionMessage('Esta observação administrativa é repetida.');
+        $comparison=['relationship'=>'competition','rationale'=>'SYNTHETIC QA duplicate must not count as another competitor','limitations'=>'Historical observation,not a unique company'];
+        app(ProactiveSupply::class)->comparisons($this->actor,[
+            [...$comparison,'observation_id'=>$this->observation],
+            [...$comparison,'observation_id'=>hash('sha256','QA-REPEATED-OBSERVATION')],
+        ],null);
+    }
+}

tests/Feature/ProvinceSearchCompatibilityTest.php

@@ -0,0 +1,169 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Opportunity;
+use App\Services\CorridorAgribusinessOpportunities;
+use App\Services\InvestmentGeography;
+use App\Support\IsolatedQaDatabase;
+use Illuminate\Foundation\Application;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Str;
+use Inertia\Testing\AssertableInertia;
+use Tests\TestCase;
+
+class ProvinceSearchCompatibilityTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function createApplication(): Application
+    {
+        $app = parent::createApplication();
+        if (! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new \LogicException('Isolated QA required');
+        }
+
+        return $app;
+    }
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->withoutVite();
+    }
+
+    private function createOpportunity(?string $territory, string $prefix, string $status = 'published', ?string $province = null): Opportunity
+    {
+        return Opportunity::create(['sector_id' => 1, 'reference' => 'SYNTHETIC-QA-'.Str::uuid(), 'slug' => 'synthetic-'.Str::uuid(),
+            'title' => $prefix.' synthetic provincial search', 'status' => $status, 'published_at' => now()->subMinute(),
+            'primary_territory_id' => $territory, 'province' => $province, 'district' => null, 'geography_scope' => 'specific']);
+    }
+
+    private function requests(array $filters): array
+    {
+        $query = http_build_query([...$filters, 'per_page' => 50]);
+
+        return ['/api/v1/investment/search?'.$query, '/api/v1/opportunities/search?'.$query];
+    }
+
+    public function test_a_single_province_includes_all_lower_levels_and_linked_locations_in_both_apis(): void
+    {
+        $geo = app(InvestmentGeography::class);
+        $locality = $geo->publicReferences()->where('location_type', 'locality')->orderBy('id')->first();
+        $this->assertNotNull($locality, 'Public locality fixture required');
+        $path = $geo->path($locality->id);
+        $this->assertCount(4, $path);
+        $prefix = 'SYNTHETIC-'.Str::uuid();
+        $records = array_map(fn ($node) => $this->createOpportunity($node->id, $prefix, 'published', 'Legacy label differs from canonical hierarchy'), $path);
+        $linked = $this->createOpportunity(null, $prefix);
+        $linked->additionalTerritories()->attach($locality->id);
+        $records[] = $linked;
+        $private = $this->createOpportunity($locality->id, $prefix, 'draft');
+        $deleted = $this->createOpportunity($locality->id, $prefix);
+        $deleted->delete();
+        $otherProvince = $geo->publicReferences()->where('location_type', 'province')->where('id', '<>', $path[0]->id)->first();
+        $outside = $this->createOpportunity($otherProvince->id, $prefix);
+        foreach ([['province_id' => $path[0]->id], ['province' => $path[0]->name], ['geo_location_id' => $path[0]->id]] as $entry) {
+            foreach ($this->requests([...$entry, 'q' => $prefix]) as $url) {
+                $response = $this->getJson($url)->assertOk()->assertJsonPath('total', 5);
+                $this->assertEqualsCanonicalizing(array_map(fn ($row) => $row->id, $records), array_column($response->json('data'), 'id'), $url);
+                foreach ($response->json('data') as $row) {
+                    $this->assertNull($row['district']);
+                }
+                foreach ([$private, $deleted, $outside] as $row) {
+                    $this->assertNotContains($row->id, array_column($response->json('data'), 'id'));
+                }
+            }
+        }
+        foreach ($records as $record) {
+            $this->assertNull($record->fresh()->district);
+            $this->assertSame($record->primary_territory_id, $record->fresh()->primary_territory_id);
+        }
+        $this->assertSame([$locality->id], $linked->additionalTerritories()->pluck('geo_locations.id')->all());
+        foreach ($this->requests(['province_id' => $path[0]->id, 'district_id' => $path[1]->id, 'q' => $prefix]) as $url) {
+            // Province-only records are not silently assigned to a district.
+            $this->getJson($url)->assertOk()->assertJsonPath('total', 4);
+        }
+        foreach ($this->requests(['district_id' => $path[1]->id]) as $url) {
+            $this->getJson($url)->assertUnprocessable();
+        }
+    }
+
+    public function test_published_province_declaration_is_found_without_inventing_a_district_or_overriding_an_explicit_other_territory(): void
+    {
+        $geo = app(InvestmentGeography::class);
+        $province = $geo->publicReferences()->where('location_type', 'province')->first();
+        $other = $geo->publicReferences()->where('location_type', 'province')->where('id', '<>', $province->id)->first();
+        $district = $geo->publicReferences()->where('parent_id', $province->id)->where('location_type', 'district')->first();
+        $prefix = 'SYNTHETIC-'.Str::uuid();
+        $legacy = $this->createOpportunity(null, $prefix, 'published', $province->name);
+        $contradictory = $this->createOpportunity($other->id, $prefix, 'published', $province->name);
+        $linkedOutside = $this->createOpportunity(null, $prefix, 'published', $province->name);
+        $linkedOutside->additionalTerritories()->attach($other->id);
+        foreach ([['province' => $province->name], ['province_id' => $province->id], ['geo_location_id' => $province->id]] as $entry) {
+            foreach ($this->requests([...$entry, 'q' => $prefix]) as $url) {
+                $this->getJson($url)->assertOk()->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $legacy->id)->assertJsonPath('data.0.district', null);
+            }
+        }
+        foreach ($this->requests(['province_id' => $province->id, 'district_id' => $district->id, 'q' => $prefix]) as $url) {
+            $this->getJson($url)->assertOk()->assertJsonPath('total', 0);
+        }
+        $this->assertNull($legacy->fresh()->primary_territory_id);
+        $this->assertNull($legacy->fresh()->district);
+        $this->assertSame($other->id, $contradictory->fresh()->primary_territory_id);
+    }
+
+    public function test_provincial_only_search_covers_the_eleven_provinces_without_including_neighbouring_provinces(): void
+    {
+        $geo = app(InvestmentGeography::class);
+        $provinces = $geo->publicReferences()->where('location_type', 'province')->get();
+        $this->assertCount(11, $provinces);
+        $prefix = 'SYNTHETIC-'.Str::uuid();
+        $records = [];
+        foreach ($provinces as $province) {
+            $district = $geo->publicReferences()->where('parent_id', $province->id)->where('location_type', 'district')->first();
+            $this->assertNotNull($district, $province->name);
+            $records[$province->id] = $this->createOpportunity($district->id, $prefix);
+        }
+        foreach ($provinces as $province) {
+            foreach ([['province_id' => $province->id], ['province' => $province->name]] as $entry) {
+                foreach ($this->requests([...$entry, 'q' => $prefix]) as $url) {
+                    $this->getJson($url)->assertOk()->assertJsonPath('total', 1)->assertJsonPath('data.0.id', $records[$province->id]->id);
+                }
+            }
+        }
+    }
+
+    public function test_maputo_names_ids_page_map_and_export_share_the_existing_approved_corridor_coverage(): void
+    {
+        $provinceId = 'bfde2651-2b46-5d9c-a500-733fa55a8c5c';
+        $expected = Opportunity::published()->where('workflow_context->corridor_agribusiness->source_sha256', CorridorAgribusinessOpportunities::SOURCE_HASH)
+            ->where('workflow_context->corridor_agribusiness->corridor', 'Corredor de Maputo')->pluck('id')->all();
+        $this->assertCount(5, $expected);
+        foreach ([['province' => 'Maputo Província'], ['province' => '  mApUtO Província  '], ['province_id' => $provinceId]] as $entry) {
+            foreach ($this->requests([...$entry, 'sector' => 'agronegocio']) as $url) {
+                $response = $this->getJson($url)->assertOk()->assertJsonPath('total', 5);
+                $this->assertEqualsCanonicalizing($expected, array_column($response->json('data'), 'id'));
+                foreach ($response->json('data') as $row) {
+                    $this->assertNull($row['district']);
+                    $this->assertStringContainsString('contexto provincial do corredor', $row['territorial_summary']);
+                }
+            }
+        }
+        $query = http_build_query(['sector' => 'agronegocio', 'province' => 'Maputo Província']);
+        $this->get('/oportunidades?'.$query)->assertInertia(fn (AssertableInertia $page) => $page
+            ->component('investment/catalogue')->where('filters.province_id', $provinceId)->missing('filters.province')
+            ->has('territorySelection', 1)->where('results.total', 5));
+        $this->getJson('/api/v1/investment/map?'.$query)->assertOk()->assertJsonCount(0, 'features')->assertJsonCount(5, 'unlocated');
+        $csv = $this->get('/api/v1/investment/export?'.$query)->assertOk()->streamedContent();
+        foreach (Opportunity::whereIn('id', $expected)->get() as $row) {
+            $this->assertStringContainsString($row->title, $csv);
+        }
+        foreach ($this->requests(['sector' => 'turismo', 'province_id' => $provinceId]) as $url) {
+            $response = $this->getJson($url)->assertOk();
+            foreach ($response->json('data') as $row) {
+                $this->assertNotContains($row['id'], $expected);
+            }
+        }
+    }
+}

tests/Feature/SectorCatalogueContentTest.php

@@ -0,0 +1,126 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Opportunity;
+use App\Models\Sector;
+use App\Services\SectorInvestment;
+use App\Support\IsolatedQaDatabase;
+use Illuminate\Foundation\Application;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+class SectorCatalogueContentTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function createApplication(): Application
+    {
+        $app = parent::createApplication();
+        if (! IsolatedQaDatabase::allowsSchemaChanges()) {
+            throw new \LogicException('Isolated QA required for sector catalogue restoration.');
+        }
+
+        return $app;
+    }
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->withoutVite();
+        config(['portal.legacy_content_enabled' => false, 'portal.legacy_content_qa_enabled' => false,
+            'investor-path.enabled' => true, 'portal.profile_access_enabled' => true]);
+    }
+
+    private function sector(array $attributes = []): Sector
+    {
+        return Sector::create([...['name' => 'Sector sintético QA', 'slug' => 'qa-sector-'.Str::lower(Str::random(12)),
+            'short_description' => 'Exemplo isolado para a reposição.', 'is_active' => true, 'published_at' => now()->subDay()], ...$attributes]);
+    }
+
+    public function test_complete_catalogue_matches_public_sector_pages_including_sectors_without_guides(): void
+    {
+        $withoutGuide = $this->sector();
+        $this->assertArrayNotHasKey($withoutGuide->slug, SectorInvestment::CONTENT);
+        $before = [DB::table('desk_cases')->count(), DB::table('opportunities')->count(), DB::table('portal_resources')->count()];
+
+        $props = $this->get('/sectores')->assertOk()->inertiaProps();
+        $this->assertArrayNotHasKey('sectorDetails', $props);
+        $ids = array_column($props['sectors'], 'id');
+        $this->assertSame($ids, array_values(array_unique($ids)));
+        foreach ($props['sectors'] as $card) {
+            $this->assertSame(\App\Services\SectorOrganization::href($card['slug']), $card['url']);
+            $this->assertStringNotContainsString('#', $card['url']);
+            $single = $this->get($card['url'])->assertOk()->inertiaProps();
+            $this->assertSame('sector', $single['section']);
+            $this->assertSame($card['id'], $single['sector']['id']);
+            $this->assertArrayNotHasKey('sectorDetails', $single);
+            $this->assertArrayNotHasKey('sectors', $single);
+            $this->assertIsArray($single['sectorEntry']['articles']);
+            $this->assertIsArray($single['sectorEntry']['relations']);
+            $this->assertIsArray($single['sectorEntry']['locations']);
+        }
+        $entry = $this->get('/sectores/'.$withoutGuide->slug)->assertOk()->inertiaProps()['sectorEntry'];
+        $this->assertSame([], $entry['articles']);
+        $this->assertSame('/minhas-oportunidades/create?sector_id='.$withoutGuide->id, $entry['register_href']);
+        $this->assertNotNull($entry['start_href']);
+        $this->assertGuest();
+        $this->assertSame($before, [DB::table('desk_cases')->count(), DB::table('opportunities')->count(), DB::table('portal_resources')->count()]);
+    }
+
+    public function test_full_catalogue_preserves_publication_boundaries_and_private_tool_notices(): void
+    {
+        $public = $this->sector();
+        $unpublished = $this->sector(['published_at' => null]);
+        $inactive = $this->sector(['is_active' => false]);
+        $slugs = [];
+        foreach (['published', 'draft', 'future'] as $state) {
+            $slug = 'qa-sector-opportunity-'.Str::lower(Str::random(12));
+            $slugs[$state] = $slug;
+            Opportunity::create(['sector_id' => $public->id, 'reference' => $slug, 'title' => $state,
+                'slug' => $slug, 'summary' => 'Conteúdo sintético de teste.',
+                'status' => $state === 'draft' ? 'draft' : 'published', 'published_at' => $state === 'future' ? now()->addDay() : now()->subDay()]);
+        }
+        config(['investor-path.enabled' => false, 'portal.profile_access_enabled' => false]);
+        $props = $this->get('/sectores')->assertOk()->inertiaProps();
+        $this->assertArrayNotHasKey('sectorDetails', $props);
+        $ids = array_column($props['sectors'], 'id');
+        $this->assertNotContains($unpublished->id, $ids);
+        $this->assertNotContains($inactive->id, $ids);
+        $detail = $this->get('/sectores/'.$public->slug)->assertOk()->inertiaProps();
+        $this->assertSame([$slugs['published']], array_column($detail['opportunities'], 'slug'));
+        $this->assertNull($detail['sectorEntry']['start_href']);
+        $this->assertNull($detail['sectorEntry']['register_href']);
+        $this->assertNotEmpty($detail['sectorEntry']['start_notice']);
+        $this->assertNotEmpty($detail['sectorEntry']['register_notice']);
+        $this->get('/sectores/'.$unpublished->slug)->assertNotFound();
+        $this->get('/sectores/'.$inactive->slug)->assertNotFound();
+    }
+    public function test_selecting_a_sector_keeps_opportunities_scoped_on_reload_and_return(): void
+    {
+        $a = $this->sector();$b = $this->sector();
+        foreach ([$a, $b] as $sector) {
+            $slug = 'qa-isolated-'.Str::lower(Str::random(12));
+            Opportunity::create(['sector_id'=>$sector->id, 'reference'=>$slug, 'title'=>$slug, 'slug'=>$slug,
+                'summary'=>'Synthetic scoped opportunity', 'status'=>'published', 'published_at'=>now()->subDay()]);
+        }
+        $index = $this->get('/sectores')->assertOk()->inertiaProps();
+        foreach ([$a, $b, $a] as $sector) {
+            $url = collect($index['sectors'])->firstWhere('id', $sector->id)['url'];
+            $first = $this->get($url)->assertOk()->inertiaProps();
+            $reload = $this->get($url)->assertOk()->inertiaProps();
+            $this->assertSame($first['sector'], $reload['sector']);
+            $this->assertSame($first['opportunities'], $reload['opportunities']);
+            $this->assertSame($sector->id, $first['sector']['id']);
+            $this->assertSame(Opportunity::where('sector_id',$sector->id)->pluck('slug')->all(), array_column($first['opportunities'],'slug'));
+            $this->assertSame('/investimentos/a-partir-do-setor/'.$sector->slug, $first['sectorEntry']['start_href']);
+            $this->get($first['sectorEntry']['start_href'])->assertRedirect('/login');
+            $returned = $this->get('/sectores')->assertOk()->inertiaProps();
+            $this->assertSame($index['sectors'], $returned['sectors']);
+            $this->assertArrayNotHasKey('sectorDetails', $returned);
+        }
+    }
+
+}

tests/Support/ProactiveInvestmentFixture.php

@@ -0,0 +1,57 @@
+<?php
+namespace Tests\Support;
+
+use App\Models\User;
+use App\Models\Sector;
+use App\Services\OpportunityManagement;
+use App\Services\PortalProfileAdministration;
+use Illuminate\Support\Facades\Crypt;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+
+/** Synthetic fixture only, exclusively in the isolated QA database. */
+final class ProactiveInvestmentFixture
+{
+    public static function guard(): void
+    {
+        $t=DB::selectOne('select current_database() as name,inet_server_port() as port');
+        throw_unless($t->name==='proactive_investment_20261027_test'&&(int)$t->port===55441,\RuntimeException::class,'Isolated proactive QA required');
+    }
+
+    public static function operator(): User
+    {
+        self::guard();
+        $actor=User::factory()->create(['name'=>'SYNTHETIC QA editorial operator','email'=>'proactive-'.Str::uuid().'@example.invalid','password'=>bcrypt('Synthetic-QA-only-2026!')]);
+        $actor->forceFill(['two_factor_secret'=>Crypt::encrypt('JBSWY3DPEHPK3PXP'),'two_factor_confirmed_at'=>now()])->save();
+        $org=(string)Str::uuid();
+        DB::table('organizations')->insert(['id'=>$org,'name'=>'SYNTHETIC QA proactivity operator','external_id'=>'SYNTHETIC-QA-'.$org,'organization_type'=>'private']);
+        DB::table('audit_events')->insert(['source_system'=>'portal-profiles-v1','entity_type'=>'authorization','action'=>'operator_organization_registered','data_classification'=>'restricted','after_data'=>json_encode(['organization_id'=>$org,'organization'=>['name'=>'SYNTHETIC QA proactivity operator','nuit'=>'SYNTHETIC-QA-'.$org],'source_reference'=>'SYNTHETIC QA designation, not a real appointment'])]);
+        app(PortalProfileAdministration::class)->insertGrant((string)Str::uuid(),User::factory()->create(),['user_id'=>$actor->id,'role'=>'promoter','organization_id'=>$org,'opportunity_types'=>OpportunityManagement::CATEGORIES,'responsibilities'=>[],'source'=>'internal-portal-designation']);
+        return $actor;
+    }
+
+    public static function analysis(string $pilot='Cahora Bassa'): array
+    {
+        $id=(string)Str::uuid();$private=(string)Str::uuid();
+        return ['version'=>1,'kind'=>'ideas','evidence'=>[
+            ['id'=>$id,'category'=>'infrastructure','purpose'=>'local','statement'=>'SYNTHETIC QA: capacidade fictícia em '.$pilot.'; não é diagnóstico económico real.','interpretation'=>'Hipótese sintética, sem contrato ou oferta comprovados.','source'=>'SYNTHETIC QA exemplar público fictício '.$pilot,'locator'=>'Fixture QA, linha1','period'=>'Exercício2026 — cenário sintético','scope'=>$pilot.' — contexto piloto','coverage'=>'Cobertura fictícia; informação real por confirmar','verified_on'=>'2026-10-27','access'=>'public','document_id'=>null],
+            ['id'=>$private,'category'=>'supply','purpose'=>'local','statement'=>'PRIVATE-QA-UNIQUE-SUPPLY-'.Str::uuid(),'interpretation'=>'PRIVATE-QA-INTERPRETATION-'.Str::uuid(),'source'=>'PRIVATE-QA-COMPANY-LIST-'.Str::uuid(),'locator'=>'PRIVATE-QA-LOCATOR-'.Str::uuid(),'period'=>'2026','scope'=>'Análise interna','coverage'=>'Não divulgar','verified_on'=>'2026-10-27','access'=>'internal','document_id'=>null],
+        ],'need'=>['state'=>'hypothesis','problem'=>'SYNTHETIC QA lacuna por verificar em '.$pilot,'observed_supply'=>'Oferta real desconhecida; não equivale a ausência.','observed_demand'=>'Procura real não comprovada; cenário sintético.','type'=>'support','clients'=>'Beneficiários hipotéticos, sem encomenda ou compromisso.','evidence_ids'=>[$id],'limitations'=>'Não demonstra mercado nem viabilidade.','missing'=>'Dados locais reais por confirmar.','confirmation'=>'Fundamento de hipótese sintética, não confirmação económica.'],
+        'idea'=>['solution'=>'SYNTHETIC QA: '.match($pilot){'Montepuez'=>'fornecimentos e manutenção mineira','Gurué'=>'serviços da cadeia do chá',default=>'serviços complementares de energia'},'activity'=>'Actividade hipotética de apoio','chain_id'=>null,'stage'=>'Serviços de apoio — por corresponder','coverage'=>$pilot,'mode'=>'create','resources'=>'Não demonstrados; por inventariar','assumptions'=>'Não há acesso garantido a energia, terra ou cliente.','conditions'=>'Confirmar dados e autorizações aplicáveis.','pending'=>'Evidência económica real','next_action'=>'Recolher dados locais e testar a hipótese.'],'relations'=>[]];
+    }
+
+    public static function input(string $pilot='Cahora Bassa',bool $analysis=true): array
+    {
+        self::guard();
+        $t=DB::table('geo_locations')->whereNull('deleted_at')->where('data_classification','public')->where('location_type','district')->where('name','ilike',$pilot==='Gurué'?'Guru%':($pilot==='Cahora Bassa'?'CAHORA-BASSA':$pilot))->first();
+        throw_unless($t,\RuntimeException::class,'Existing pilot territory required:'.$pilot);
+        $path=app(\App\Services\InvestmentGeography::class)->path($t->id,true);$geo=[];foreach($path as $n)if(in_array($n->location_type,['province','district','admin_post','locality']))$geo[$n->location_type.'_id']=$n->id;
+        $s=Sector::choices()->whereNotNull('published_at')->where('slug',match($pilot){'Cahora Bassa'=>'energia-especifica','Montepuez'=>'mineracao',default=>'agronegocio'})->firstOrFail();
+        return ['creation_key'=>(string)Str::uuid(),'reason'=>'SYNTHETIC QA creating an independent territorial analysis, no active publication','title'=>'SYNTHETIC QA — '.$pilot,'summary'=>'Piloto técnico sintético; conclusões económicas reais por confirmar.','description'=>'Preparação editorial sintética em QA.','sector_id'=>$s->id,'opportunity_category'=>'investment_project',...$geo,...($analysis?['proactive'=>self::analysis($pilot)]:[])];
+    }
+
+    public static function publication(array $analysis): array
+    {
+        return ['proactive_reviewed'=>true,'proactive_public'=>['group'=>$analysis['kind'],'state'=>'hypothesis','need'=>'SYNTHETIC QA necessidade por verificar.','proposal'=>'SYNTHETIC QA solução em preparação.','basis'=>'Fixture pública sintética; não é evidência de procura local.','limitations'=>'Sem validação económica, contrato, terra ou energia garantidos.','next_action'=>'Confirmar evidências reais antes de decidir.','evidence_ids'=>[$analysis['evidence'][0]['id']],'chain_id'=>null,'stage'=>'Apoio — correspondência real por confirmar']];
+    }
+}

tests/Unit/OpportunityCorridorExplorerTest.php

@@ -24,6 +24,10 @@ class OpportunityCorridorExplorerTest extends TestCase
         $catalogue->shouldReceive('query')->with($filters)->once()->andReturn($query);
         $catalogue->shouldReceive('context')->with(101)->once()->andReturn(['corridors' => collect([(object)['id'=>'a','name'=>'Corredor A'],(object)['id'=>'b','name'=>'Corredor B']])]);
         $catalogue->shouldReceive('context')->with(102)->once()->andReturn(['corridors'=>collect()]);
+        $first->setAttribute('territorial_summary','Sofala / Dondo');
+        $other->setAttribute('territorial_summary','Localização não indicada');
+        $catalogue->shouldReceive('presentLocation')->with($first)->once()->andReturn($first);
+        $catalogue->shouldReceive('presentLocation')->with($other)->once()->andReturn($other);
         $this->app->instance(InvestmentCatalogue::class, $catalogue);
         $groups = app(OpportunityCorridorExplorer::class)->groups($filters);
         $this->assertSame(['Corredor A','Corredor B','Outras localizações'], array_column($groups,'name'));
@@ -32,5 +36,6 @@ class OpportunityCorridorExplorerTest extends TestCase
         $this->assertSame(['Sofala / Dondo'], $groups[0]['locations']);
         $this->assertSame([], $groups[2]['locations']);
         $this->assertSame([], $groups[0]['opportunities'][0]['stages']);
+        $this->assertSame('Sofala / Dondo',$groups[0]['opportunities'][0]['territorial_summary']);
     }
 }

tests/frontend/catalogue-guide-links.test.mjs

@@ -0,0 +1,22 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import fs from 'node:fs';
+import {createRequire} from 'node:module';
+import React from 'react';
+import {renderToStaticMarkup} from 'react-dom/server';
+import ts from 'typescript';
+const require=createRequire(import.meta.url);
+const source=fs.readFileSync(new URL('../../resources/js/components/catalogue-guide-links.tsx',import.meta.url),'utf8');
+const compiled=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
+const module={exports:{}};
+new Function('require','module','exports',compiled)(name=>name==='@inertiajs/react'?{Link:({href,children,...props})=>React.createElement('a',{href,...props},children)}:require(name),module,module.exports);
+const render=articles=>renderToStaticMarkup(React.createElement(module.exports.default,{articles}));
+test('catalogue guides are closed optional links, not educational bodies or nationwide opportunity shortcuts',()=>{
+    const html=render([{title:'Turismo',href:'/artigos/turismo',summary:'EDUCATIONAL-BODY-NOT-A-RESULT',image:{href:'/photo.jpg',alt:'ILLUSTRATION'},opportunities_href:'/oportunidades?sector=turismo',opportunities_label:'ALL-NATIONAL-OPPORTUNITIES',has_opportunities:true}]);
+    assert.match(html,/<details\b/);assert.doesNotMatch(html,/<details[^>]*\bopen\b/);
+    assert.match(html,/apoio opcional/);assert.match(html,/href="\/artigos\/turismo"/);
+    for(const forbidden of ['EDUCATIONAL-BODY-NOT-A-RESULT','ALL-NATIONAL-OPPORTUNITIES','/oportunidades?sector=turismo','photo.jpg','<img'])assert.ok(!html.includes(forbidden),forbidden);
+});
+test('no educational substitute is rendered when no guides are available',()=>{
+    assert.equal(render([]),'');
+});

tests/frontend/cluster-competitiveness.test.mjs

@@ -0,0 +1,101 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import {
+    assessmentReady,
+    diagnosticReady,
+    forces,
+    newCompetitivenessDraft,
+    readCompetitivenessDraft,
+} from '../../resources/js/lib/cluster-competitiveness.ts';
+
+function complete() {
+    const draft = newCompetitivenessDraft('cluster-a', 'Energia');
+    draft.region = 'Distrito de demonstração';
+    for (const force of forces)
+        Object.assign(draft.forces[force], {
+            pressure: 'medium',
+            evidence: 'Observação de demonstração',
+            source: 'Fonte de demonstração, p. 2',
+            period: '2025',
+            rationale: 'Pressão fundamentada na observação',
+            limitations: 'Amostra parcial',
+            opportunity: 'Investigar capacidade de armazenamento',
+        });
+    return draft;
+}
+
+test('ausência de dados permanece indeterminada nas cinco forças independentes', () => {
+    const draft = newCompetitivenessDraft('cluster-a', 'Energia');
+    assert.equal(forces.length, 5);
+    assert.equal(diagnosticReady(draft), false);
+    draft.forces.buyers.evidence = 'Observação';
+    assert.equal(draft.forces.suppliers.evidence, '');
+    assert.ok(forces.every((force) => draft.forces[force].pressure === ''));
+});
+
+test('classificação exige todos os fundamentos; âmbito é necessário para o diagnóstico', () => {
+    const draft = complete();
+    assert.equal(diagnosticReady(draft), true);
+    for (const field of [
+        'evidence',
+        'source',
+        'period',
+        'rationale',
+        'limitations',
+        'opportunity',
+    ]) {
+        const row = { ...draft.forces.buyers, [field]: '  ' };
+        assert.equal(assessmentReady(row), false, field);
+    }
+    draft.region = '';
+    assert.equal(diagnosticReady(draft), false);
+});
+
+test('ficheiro conserva rascunhos, dados e incertezas sem modificar o original', () => {
+    const draft = complete();
+    draft.forces.entrants.pressure = '';
+    const restored = readCompetitivenessDraft(
+        JSON.stringify(draft),
+        'cluster-a',
+    );
+    assert.deepEqual(restored, draft);
+    restored.forces.buyers.source = 'Outra fonte';
+    assert.notEqual(restored.forces.buyers.source, draft.forces.buyers.source);
+    assert.equal(diagnosticReady(restored), false);
+});
+
+test('recuperação rejeita outro cluster, versões, forças ausentes e campos inválidos', () => {
+    assert.throws(() =>
+        readCompetitivenessDraft(JSON.stringify(complete()), 'cluster-b'),
+    );
+    for (const mutate of [
+        (d) => {
+            d.version = 2;
+        },
+        (d) => {
+            delete d.forces.buyers;
+        },
+        (d) => {
+            d.forces.buyers.pressure = 'zero';
+        },
+        (d) => {
+            d.forces.buyers.source = 42;
+        },
+        (d) => {
+            d.forces.buyers.source = 'x'.repeat(5001);
+        },
+        (d) => {
+            d.region = null;
+        },
+    ]) {
+        const draft = complete();
+        mutate(draft);
+        assert.throws(() =>
+            readCompetitivenessDraft(JSON.stringify(draft), 'cluster-a'),
+        );
+    }
+    assert.throws(() => readCompetitivenessDraft('null', 'cluster-a'));
+    assert.throws(() =>
+        readCompetitivenessDraft('x'.repeat(250001), 'cluster-a'),
+    );
+});

tests/frontend/fiscal-form-entry.test.mjs

@@ -0,0 +1,34 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {createRequire} from 'node:module';
+import React from 'react';
+import {renderToStaticMarkup} from 'react-dom/server';
+import ts from 'typescript';
+import * as forms from '../../resources/js/lib/fiscal-form-preparation.ts';
+const require=createRequire(import.meta.url);
+const source=fs.readFileSync(new URL('../../resources/js/pages/portal/fiscal-forms.tsx',import.meta.url),'utf8');
+const compiled=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
+const module={exports:{}};
+new Function('require','module','exports',compiled)(name=>name==='@inertiajs/react'?{Head:()=>null,Link:({href,children,...props})=>React.createElement('a',{href,...props},children),router:{on:()=>()=>{}}}:name==='@/layouts/portal-navigation'?{PortalMenu:()=>null}:name==='@/lib/fiscal-form-preparation'?forms:require(name),module,module.exports);
+test('fiscal entry renders labelled editable fields and a guided preparation rather than legislation',()=>{
+    const html=renderToStaticMarkup(React.createElement(module.exports.default));
+    for(const label of ['Identificação e período','Nome ou designação social','NUIT','Período — ano e mês','Conferir e guardar','Guardar ficheiro para continuar','Recuperar ficheiro guardado','Confirmar recuperação']) {
+        // Confirmation appears only after a compatible file is selected.
+        if(label !== 'Confirmar recuperação') assert.ok(html.includes(label),label);
+    }
+    assert.equal((html.match(/inputMode="decimal"/g)??[]).length,27);
+    assert.match(html,/sem submissão à Autoridade Tributária/);
+    assert.match(html,/Não há gravação automática/);
+    assert.doesNotMatch(html,/value="0"/);
+});
+test('IRPC entry opens the requested form directly and keeps its partial coverage explicit',()=>{
+    const html=renderToStaticMarkup(React.createElement(module.exports.default,{initialTax:'irpc'}));
+    assert.match(html,/IRPC — Modelo 22/);
+    assert.match(html,/L8 permanece parcial/);
+    assert.match(html,/303 — Dupla tributação económica/);
+    assert.match(html,/304 — Dupla tributação internacional/);
+    assert.match(html,/Não utilize a mesma parcela/);
+    assert.equal((html.match(/inputMode="decimal"/g)??[]).length,24);
+    assert.doesNotMatch(html,/01 — Base das operações/);
+});

tests/frontend/fiscal-form-preparation.test.mjs

@@ -0,0 +1,34 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import {newFiscalPreparation, readFiscalPreparation, fiscalPreparationIssues, fiscalFormFields} from '../../resources/js/lib/fiscal-form-preparation.ts';
+
+test('IVA and IRPC preparations round trip deliberate entries and unknown amounts without zero defaults', () => {
+    for (const kind of ['iva', 'irpc']) {
+        const p = newFiscalPreparation(kind);
+        p.name = 'Investidor de teste'; p.nuit = '123456789'; p.period = kind === 'iva' ? '2026-10' : '2026';
+        const [first, second] = fiscalFormFields(kind);
+        p.values[first.code] = '123456789012345678901234,01';
+        p.values[second.code] = '';
+        const restored = readFiscalPreparation(JSON.stringify(p));
+        assert.deepEqual(restored, p);
+        assert.deepEqual(fiscalPreparationIssues(restored), []);
+        assert.equal(restored.values[second.code], '');
+        assert.equal(Object.values(restored.values).includes('0'), false);
+    }
+});
+test('foreign editions, unknown fields and malformed or oversized files cannot replace preparation', () => {
+    const p = newFiscalPreparation('iva');
+    for (const v of [{...p, sourceHash: 'different'}, {...p, values: {'999': '1'}}, {...p, values: []}, {...p, nuit: 123}, {...p, version: 'later'}]) assert.throws(() => readFiscalPreparation(JSON.stringify(v)));
+    assert.throws(() => readFiscalPreparation('{broken'));
+    assert.throws(() => readFiscalPreparation('x'.repeat(100001)));
+    assert.equal(p.kind, 'iva'); assert.deepEqual(p.values, {});
+});
+test('invalid format is identified without rounding or discarding an incomplete preparation', () => {
+    const p = newFiscalPreparation('irpc');
+    p.values['303'] = '1.234'; p.values['304'] = '25,00';
+    const restored = readFiscalPreparation(JSON.stringify(p));
+    assert.equal(restored.values['303'], '1.234');
+    assert.ok(fiscalPreparationIssues(restored).some(i => i.startsWith('Campo 303:')));
+    assert.equal(fiscalFormFields('irpc').find(f => f.code === '303').label, 'Dupla tributação económica');
+    assert.equal(fiscalFormFields('irpc').find(f => f.code === '304').label, 'Dupla tributação internacional');
+});

tests/frontend/fixtures/proactive-api-consumers.json

@@ -0,0 +1,19 @@
+{
+  "fixture_notice": "Synthetic public projection of accepted API QA consumers;no profiles,real pilots,credentials,dossier or personal data. Test input only;never import into application data.",
+  "consumer_contexts": [
+    {
+      "prefill": {
+        "simulator": {
+          "context_applicability_snapshot": "{\"version\":1,\"consumer_opportunity\":\"opportunity:399\",\"opportunity_choices\":[{\"opportunity\":{\"key\":\"opportunity:399\",\"title\":\"SYNTHETIC QA — Cahora Bassa\",\"version\":2,\"analysis\":{\"proactive\":{\"need\":\"SYNTHETIC QA necessidade por verificar.\",\"basis\":\"Fixture pública sintética; não é evidência de procura local.\",\"group\":\"ideas\",\"stage\":\"Apoio — correspondência real por confirmar\",\"state\":\"hypothesis\",\"notice\":\"A ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.\",\"version\":1,\"chain_id\":null,\"evidence\":[{\"id\":\"3587d2e4-7428-4cd7-994b-60607b20d7da\",\"scope\":\"Cahora Bassa — contexto piloto\",\"period\":\"Exercício2026 — cenário sintético\",\"source\":\"SYNTHETIC QA exemplar público fictício Cahora Bassa\",\"locator\":\"Fixture QA, linha1\",\"purpose\":\"local\",\"category\":\"infrastructure\",\"coverage\":\"Cobertura fictícia; informação real por confirmar\",\"statement\":\"SYNTHETIC QA: capacidade fictícia em Cahora Bassa; não é diagnóstico económico real.\",\"verified_on\":\"2026-10-27\"}],\"proposal\":\"SYNTHETIC QA solução em preparação.\",\"relations\":[],\"limitations\":\"Sem validação económica, contrato, terra ou energia garantidos.\",\"next_action\":\"Confirmar evidências reais antes de decidir.\",\"evidence_ids\":[\"3587d2e4-7428-4cd7-994b-60607b20d7da\"],\"economic_validation\":false,\"availability_confirmed\":false}}}}]}"
+        }
+      }
+    },
+    {
+      "prefill": {
+        "simulator": {
+          "context_applicability_snapshot": "{\"version\":1,\"consumer_opportunity\":\"opportunity:400\",\"opportunity_choices\":[{\"opportunity\":{\"key\":\"opportunity:400\",\"title\":\"SYNTHETIC QA — Gurué\",\"version\":2,\"analysis\":{\"proactive\":{\"need\":\"SYNTHETIC QA necessidade por verificar.\",\"basis\":\"Fixture pública sintética; não é evidência de procura local.\",\"group\":\"ideas\",\"stage\":\"Apoio — correspondência real por confirmar\",\"state\":\"hypothesis\",\"notice\":\"A ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.\",\"version\":1,\"chain_id\":null,\"evidence\":[{\"id\":\"1421bb80-78c0-40c9-9de0-f45e18c5a093\",\"scope\":\"Gurué — contexto piloto\",\"period\":\"Exercício2026 — cenário sintético\",\"source\":\"SYNTHETIC QA exemplar público fictício Gurué\",\"locator\":\"Fixture QA, linha1\",\"purpose\":\"local\",\"category\":\"infrastructure\",\"coverage\":\"Cobertura fictícia; informação real por confirmar\",\"statement\":\"SYNTHETIC QA: capacidade fictícia em Gurué; não é diagnóstico económico real.\",\"verified_on\":\"2026-10-27\"}],\"proposal\":\"SYNTHETIC QA solução em preparação.\",\"relations\":[],\"limitations\":\"Sem validação económica, contrato, terra ou energia garantidos.\",\"next_action\":\"Confirmar evidências reais antes de decidir.\",\"evidence_ids\":[\"1421bb80-78c0-40c9-9de0-f45e18c5a093\"],\"economic_validation\":false,\"availability_confirmed\":false}}}}]}"
+        }
+      }
+    }
+  ]
+}

tests/frontend/helpers/irpc-carry-case.mjs

@@ -0,0 +1,28 @@
+import {internationalCase} from './irpc-international-case.mjs';
+import {prepareCreditCarry} from '../../../resources/js/lib/irpc-annual-settlement.ts';
+import {newCarryLot} from '../../../resources/js/lib/irpc-credit-carry.ts';
+
+export function carryCase() {
+    const c = internationalCase();
+    c.b = prepareCreditCarry(c.b);
+    Object.assign(c.b.creditCarry, {
+        state: 'known', reference: 'SYNTHETIC QA complete prior balance inventory',
+        currentInternational: '8', currentPec: '200', assessmentKey: c.b.assessmentKey,
+        allocationReference: 'SYNTHETIC QA explicit allocation: current international8, prior international50, currentPEC200, priorPEC100',
+        lots: [
+            {...newCarryLot('international-2021'), kind: 'international', country: 'ZA', subjectNuit: c.b.subjectNuit,
+                year: '2021', ordinary: 'yes', originDocument: 'SYNTHETIC foreign-credit-assessment2021',
+                originReference: 'SYNTHETIC QA origin inclusion, eligible tax, national/CDT limits, insufficient collecta',
+                ruleReference: 'SYNTHETIC QA documented ordinary origin rule art65, no real foreign treaty claim',
+                eligible: '200', originDeducted: '100', insufficient: 'yes', usesState: 'known',
+                usesReference: 'SYNTHETIC QA all actual uses reconciled through current exercise',
+                uses: [{id: 'use-2023', year: '2023', amount: '30', document: 'SYNTHETIC use2023', reference: 'SYNTHETIC QA actual documented use, not simulated'}], selected: '50'},
+            {...newCarryLot('pec-2023'), kind: 'pec', subjectNuit: c.b.subjectNuit,
+                year: '2023', ordinary: 'yes', originDocument: 'SYNTHETIC PEC2023 assessment and receipts',
+                originReference: 'SYNTHETIC QA actual PEC paid, initial deduction and collecta insufficiency',
+                ruleReference: 'SYNTHETIC QA origin ordinary art66', eligible: '300', originDeducted: '150',
+                insufficient: 'yes', usesState: 'absent', usesReference: 'SYNTHETIC QA no actual subsequent use', selected: '100'},
+        ],
+    });
+    return c;
+}

tests/frontend/helpers/irpc-economic-case.mjs

@@ -0,0 +1,25 @@
+import {internationalCase} from './irpc-international-case.mjs';
+import {carryCase} from './irpc-carry-case.mjs';
+import {prepareEconomicBook} from '../../../resources/js/lib/irpc-annual-settlement.ts';
+import {newEconomicPosition} from '../../../resources/js/lib/irpc-economic-credit.ts';
+
+export function economicCase(withCarry = false) {
+    const c = withCarry ? carryCase() : internationalCase();
+    c.b = prepareEconomicBook(c.b);
+    Object.assign(c.b.economicCredits, {state: 'known', reference: 'SYNTHETIC QA full ordinary economic-credit inventory', rows: [{
+        ...newEconomicPosition('economic-1'), subjectNuit: c.b.subjectNuit, year: c.b.year, assessmentKey: c.b.assessmentKey,
+        kind: 'ordinary_profit', payerNuit: '111222333', recipientResident: 'yes', payerResident: 'yes', payerIrpc: 'yes', payerExempt: 'no',
+        article40: 'no', qualificationReference: 'SYNTHETIC QA entities seated/effectively managed in MZ; payer subject nonexempt IRPC',
+        article40Reference: 'SYNTHETIC QA explicit nonapplication of40(1), including2009 participation/period/recipient conditions',
+        distributionDocument: 'SYNTHETIC-DIVIDEND2026', distributionParcel: 'distribution-1', distributionDate: '2026-09-30',
+        income: '100', incomeIncluded: 'yes', incomeReference: 'SYNTHETIC QA100 gross of beneficiary withholding already included in current L6; no actual dividend assertion',
+        taxIssuer: 'SYNTHETIC domestic IRPC issuer', taxDocument: 'SYNTHETIC-SOURCE-IRPC2026', taxParcel: 'underlying-tax-1',
+        parcelReference: 'SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax',
+        proofAmount: '20', taxAmount: '20', attributionReference: 'SYNTHETIC QA documented IRPC20 corresponding to included profits100, not inferred by applying a rate to dividends',
+        previouslyAttributed: '0', priorAttributionReference: 'SYNTHETIC QA actual previous attribution to other profits known zero',
+        grossUpIncluded: '12', grossUpReference: 'SYNTHETIC QA53 nominal credit12 already included in reconciled current base4400; no base mutation',
+        nationalLimit: '32', nationalLimitReference: 'SYNTHETIC QA documented proportional current collecta ceiling32 after credit addition; not an automatic fraction derivation',
+        previousUse: {state: 'known', amount: '0', reference: 'SYNTHETIC QA actual prior economic-credit use known zero'},
+    }]});
+    return c;
+}

tests/frontend/helpers/irpc-international-case.mjs

@@ -0,0 +1,9 @@
+import {pecCase} from './irpc-pec-case.mjs';
+import {prepareInternationalBook,newInternationalProof} from '../../../resources/js/lib/irpc-annual-settlement.ts';
+import {newInternationalPosition} from '../../../resources/js/lib/irpc-international-credit.ts';
+export function internationalCase(tax='10',national='8',pec='200',ppc='500',rf='0') {
+    const c=pecCase(pec,ppc,rf);c.b=prepareInternationalBook(c.b);
+    const p={...newInternationalPosition('country-za'),country:'ZA',qualificationCountry:'ZA',subjectNuit:c.b.subjectNuit,year:c.b.year,assessmentKey:c.b.assessmentKey,incomeAmount:'100',incomeIncluded:'yes',incomeReference:'SYNTHETIC QA: foreign income included in valid 2026 base',nationalLimit:national,nationalLimitReference:'SYNTHETIC QA: documented national fraction, no automatic derivation',treaty:'no',treatyReference:'SYNTHETIC QA assumption only; not an assertion about actual ZA convention applicability',previousUse:{state:'known',amount:'0',reference:'SYNTHETIC QA: actual previous credit use known zero'},payments:[{...newInternationalProof('foreign-tax'),document:'SYNTHETIC-FOREIGN-TAX-2026',issuer:'SYNTHETIC QA foreign authority',date:'2026-09-30',subjectNuit:c.b.subjectNuit,year:c.b.year,proofAmount:tax,amount:tax,effective:'yes',incomeTax:'yes',reference:'SYNTHETIC QA paid MZN tax amount, no real receipt',taxReference:'SYNTHETIC QA income tax nature and entitlement'}]};
+    Object.assign(c.b.internationalCredits,{state:'known',reference:'SYNTHETIC QA complete inventory for entity/year',positions:[p]});
+    return c;
+}

tests/frontend/helpers/irpc-pec-case.mjs

@@ -0,0 +1,25 @@
+import {irpcBook,newIrpcRow,saveIrpcBook,recordIrpc} from '../../../resources/js/lib/irpc-withholdings.ts';
+import fs from 'node:fs';
+import {newPecPayment} from '../../../resources/js/lib/irpc-pec.ts';
+import {newAnnualBook,newAnnualPpc,reuseAnnualAssessment,reuseAnnualWithholding} from '../../../resources/js/lib/irpc-annual-settlement.ts';
+export function pecCase(amount='200',ppc='500',rf='0') {
+    const d=JSON.parse(fs.readFileSync(new URL('../fixtures/irpc-assessment-preserved.json',import.meta.url),'utf8'));
+    if(rf!=='0'){
+        const l5=irpcBook(d);
+        l5.rows.push({...newIrpcRow('pec-rf'),direction:'received',origin:'effective',counterparty:'QA AT',documentRef:'QA rendimento próprio 2026',base:String(Number(rf)*5),currency:'MZN',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA royalties próprios incluídos no resultado anual',specialRelief:'none',eventsComplete:'yes',events:[{kind:'payment',date:'2026-10-02',reference:'QA rendimento primeiro evento'}],settlement:'complete',settlementRef:'QA retenção sofrida reconciliada',allocations:[{paymentId:'pec-rf-proof',amount:rf}],ordinary:{nonDigital:'yes',capitalType:'',rentOwnPropertyManagement:'',specialFacts:'no',capitalSeatAndManagement:'',reference:'QA royalties não digitais de residente'}});
+        l5.payments.push({id:'pec-rf-proof',kind:'withholding_proof',reference:'QA-RF-PEC-2026',date:'2026-10-02',amount:rf,currency:'MZN'});
+        d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,'2026-10-27T15:00:00+02:00'));
+    }
+    let b=reuseAnnualAssessment(d,newAnnualBook());
+    b.reference='QA PEC: inventário completo da entidade/exercício';b.assessmentReference='QA colecta válida já demonstrada';
+    b.withholdings={state:'absent',reference:'QA sem retenções próprias neste caso',rows:[]};
+    b.ppc={state:ppc==='0'?'absent':'known',reference:'QA inventário de PPC efectivo',rows:ppc==='0'?[]:[{...newAnnualPpc('ppc'),document:'QA-PPC-PEC-2026',issuer:'QA AT',date:'2026-06-30',subjectNuit:b.subjectNuit,year:b.year,proofAmount:ppc,amount:ppc,effective:'yes',reference:'QA prova efectiva de natureza PPC'}]};
+    b.pec={state:'absent',amount:'',reference:'QA resumo anterior preservado'};
+    b.credits={state:'known',amount:'0',reference:'QA créditos precedentes conhecidos zero'};
+    b.pecPayments={version:1,state:'known',reference:'QA inventário de pagamentos PEC 2026',rows:[{...newPecPayment('pec'),document:'QA-PEC-2026',issuer:'QA AT',date:'2026-08-31',subjectNuit:b.subjectNuit,year:b.year,proofAmount:amount,amount,effective:'yes',previouslyUsed:'0',priorUseReference:'QA reconciliação: zero utilizações fora destas parcelas',reference:'QA comprovativo pago de natureza PEC'}]};
+    if(rf!=='0'){
+        b.withholdings.state='known';b=reuseAnnualWithholding(d,b,'pec-rf','pec-rf-proof','rf-claim');
+        Object.assign(b.withholdings.rows[0],{incomeIncluded:'yes',reference:'QA titular e rendimento incluído no exercício'});
+    }
+    return {d,b};
+}

tests/frontend/investor-usability-components.test.mjs

@@ -0,0 +1,80 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import fs from 'node:fs';
+import {createRequire} from 'node:module';
+import React from 'react';
+import {renderToStaticMarkup} from 'react-dom/server';
+import ts from 'typescript';
+import * as flow from '../../resources/js/lib/opportunity-fill-flow.ts';
+import { fiscalPreparationGuide } from '../../resources/js/lib/fiscal-preparation-guide.ts';
+const require=createRequire(import.meta.url);
+function load(path,mocks={},exportName='default',extra=''){
+    const source=fs.readFileSync(new URL(path,import.meta.url),'utf8');
+    const output=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
+    const module={exports:{}};new Function('require','module','exports',output+extra)(name=>mocks[name]??(name.startsWith('@/')?{default:()=>null}:require(name)),module,module.exports);return module.exports[exportName];
+}
+function stateHooks(){const memory=[];let cursor=0;return{hooks:{...React,useState(initial){const i=cursor++;if(!(i in memory))memory[i]=typeof initial==='function'?initial():initial;return[memory[i],next=>memory[i]=typeof next==='function'?next(memory[i]):next];},useRef:()=>({current:null}),useEffect:()=>{}},reset:()=>cursor=0};}
+const flat=node=>!node||typeof node!=='object'?[]:[node,...React.Children.toArray(node.props?.children).flatMap(flat)];
+test('free navigation keeps every field mounted and reports resource work in the current group',()=>{
+    const state=stateHooks();const Component=load('../../resources/js/components/opportunity-fill-flow.tsx',{'react':state.hooks,'@/lib/opportunity-fill-flow':flow});
+    const groups=flow.opportunityFillGroups(['official_title','locations','documents']);const saved={official_title:'Deliberate user title',locations:['saved-site']};
+    const opened=[];let tree;
+    const render=()=>{state.reset();tree=Component({groups,errors:{},renderField:field=>React.createElement('input',{name:field,value:JSON.stringify(saved[field]??''),readOnly:true}),onOpenResources:group=>opened.push(group)});};
+    const priorWindow=globalThis.window,priorFrame=globalThis.requestAnimationFrame;
+    globalThis.window={history:{state:{existing:'inertia-state'},replaceState(state,_title,url){assert.deepEqual(state,{existing:'inertia-state'});this.url=url;}}};globalThis.requestAnimationFrame=callback=>callback();
+    try{
+        render();assert.equal(flat(tree).filter(node=>node.type==='input').length,3);
+        flat(tree).find(node=>node.type==='a'&&node.props.href==='#fill-territory').props.onClick({preventDefault(){}});render();
+        const sections=flat(tree).filter(node=>node.type==='section');
+        assert.equal(sections.find(node=>node.props.id==='fill-territory').props.hidden,false);
+        assert.equal(sections.find(node=>node.props.id==='fill-idea').props.hidden,true);
+        assert.equal(flat(tree).filter(node=>node.type==='input').length,3);
+        flat(tree).find(node=>node.type==='button').props.onClick();assert.deepEqual(opened,['territory']);
+        assert.equal(saved.official_title,'Deliberate user title');assert.deepEqual(saved.locations,['saved-site']);
+        assert.equal(globalThis.window.history.url,'#fill-territory');
+    }finally{globalThis.window=priorWindow;globalThis.requestAnimationFrame=priorFrame;}
+});
+test('profile request renders readable labels without dumping every available document into the form',()=>{
+    const Picker=load('../../resources/js/components/profile-proof-picker.tsx');
+    const Page=load('../../resources/js/pages/profiles/request.tsx',{
+        '@/lib/operation-key':{createOperationKey:()=> 'synthetic-key'},
+        '@inertiajs/react':{Head:()=>null,Link:({href,children})=>React.createElement('a',{href},children),router:{}},
+        '@/components/profile-navigation':{default:()=>null},'@/lib/profile-json':{},
+        '@/pages/management/shared':{button:'button',control:'control'},
+        '@/components/opportunity-search-filters':{modalityLabels:{investment_project:'Projecto de investimento',land_rights:'Direitos fundiários'}},
+        '@/components/profile-proof-picker':{default:Picker},
+    });
+    const html=renderToStaticMarkup(React.createElement(Page,{requests:[],types:['investment_project','land_rights'],organizations:[],documents:Array.from({length:80},(_,i)=>({id:`doc-${i}`,file_name:`UNSELECTED-DOCUMENT-${i}.txt`}))}));
+    assert.match(html,/Em nome próprio/);assert.match(html,/Entidade pública/);assert.match(html,/Projecto de investimento/);assert.match(html,/Direitos fundiários/);
+    assert.doesNotMatch(html,/UNSELECTED-DOCUMENT/);assert.match(html,/Pesquisar nos meus ficheiros/);
+    const visible=html.replace(/<[^>]+>/g,'');assert.doesNotMatch(visible,/investment_project|land_rights|public_entity/);
+});
+test('proof selection is explicit and retained when the filename search changes',()=>{
+    const state=stateHooks();const Component=load('../../resources/js/components/profile-proof-picker.tsx',{'react':state.hooks});
+    const documents=[{id:'identity',file_name:'Documento próprio'},{id:'law',file_name:'Lei.pdf'}];const values=[];let tree;
+    const render=()=>{state.reset();tree=Component({documents,value:values,onChange:ids=>{values.splice(0,values.length,...ids);}});};
+    render();assert.equal(flat(tree).filter(node=>node.type==='input'&&node.props.type==='checkbox').length,0);
+    flat(tree).find(node=>node.type==='input').props.onChange({target:{value:'próprio'}});render();
+    flat(tree).find(node=>node.type==='input'&&node.props.type==='checkbox').props.onChange();render();assert.deepEqual(values,['identity']);
+    flat(tree).find(node=>node.type==='input'&&node.props.type==='search').props.onChange({target:{value:'Lei'}});render();
+    assert.deepEqual(values,['identity']);assert.equal(flat(tree).filter(node=>node.type==='input'&&node.props.type==='checkbox')[0].props.checked,false);
+});
+test('document entry leads to existing fillable preparation and keeps sources optional',()=>{
+    const context='10000000-0000-4000-8000-000000000001';
+    const inertia={Link:({href,children})=>React.createElement('a',{href},children),usePage:()=>({url:`/documentos?context=${context}`})};
+    const Hub=load('../../resources/js/components/journey-document-resources.tsx',{'@inertiajs/react':inertia,'@/lib/fiscal-preparation-guide':{fiscalPreparationGuide}},'JourneyDocumentResources');
+    const hub=renderToStaticMarkup(React.createElement(Hub,{}));
+    assert.match(hub,new RegExp(`/investimentos/${context}/contexto/editar#preparation-questions`));assert.match(hub,/href="\/terra-duat"/);
+    assert.match(hub,/Preparação digital e exemplar oficial/);assert.doesNotMatch(hub,/<details[^>]*\bopen\b/);
+    const Editor=load('../../resources/js/components/private-investment-preparation.tsx',{'@inertiajs/react':inertia,'@/pages/investment/shared':{card:'card',input:'input'}},'PreparationEditor');
+    const html=renderToStaticMarkup(React.createElement(Editor,{data:{questions:[{key:'investment_preparation',label:'Preparar pedido?',options:{yes:'Sim',no:'Não'},source:'SYNTHETIC QA'},{key:'declared_amount',label:'Valor do investimento',type:'number',source:'SYNTHETIC QA'}],requirements:[],enabled:true,mode:'authorization',missing_fields:['declared_amount']},fields:{investment_preparation:'yes'},changes:{},documents:[],links:{},onChange(){},onLink(){},disabled:false}));
+    assert.match(html,/<input/);assert.match(html,/Valor do investimento/);assert.match(html,/id="preparation-questions"/);
+});
+test('investment stages expose readable next actions while internal codes and sources remain consultable',()=>{
+    const useForm=data=>({data,errors:{},processing:false,setData(){},transform(){return this;},post(){}});
+    const Stage=load('../../resources/js/pages/investor-path/show.tsx',{'@inertiajs/react':{useForm,Link:({href,children})=>React.createElement('a',{href},children)},'@/lib/investor-path':{pathStates:{not_started:'Por iniciar'}}},'Stage','\nmodule.exports.Stage=Stage;');
+    const step={code:'S01',title:'Sistematizar a ideia',state:'not_started',detail:{scope:'promoter_preparation'},preparation_allowed:true,action_gaps:{},source_paragraph:22,applicability:'applicable'};
+    const html=renderToStaticMarkup(React.createElement(Stage,{step,path:{case:{id:'synthetic',version:1},next:{code:'S01'},canWrite:true,canReview:false,steps:[step],documents:[]}}));
+    assert.match(html,/<details[^>]*id="S01"[^>]*open/);assert.match(html,/<summary[^>]*>Sistematizar a ideia/);
+    assert.doesNotMatch(html,/<summary[^>]*>S01/);assert.match(html,/Fonte e referência desta etapa/);
+});

tests/frontend/irpc-annual-settlement.test.mjs

@@ -0,0 +1,105 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {normalBook,normalCurrent,saveNormalBook} from '../../resources/js/lib/irpc-normal.ts';
+import {irpcBook,newIrpcRow,saveIrpcBook,recordIrpc} from '../../resources/js/lib/irpc-withholdings.ts';
+import {annualBook,newAnnualBook,newAnnualPpc,saveAnnualBook,reuseAnnualAssessment,annualAssessment,annualWithholdingOptions,reuseAnnualWithholding,calculateAnnual,recordAnnual,annualCurrent,annualReportRows,annualHtml} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const read=n=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+n,import.meta.url),'utf8'));
+const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
+const now='2026-10-26T18:00:00+02:00';
+const original=()=>read('irpc-assessment-preserved.json');
+function acceptedL7(expense=false){const d=read('irpc-l7-preserved.json')[expense?'expense':'acceleration'];if(!expense){const f=read('irpc-l7-continuation-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);}return d;}
+function setup(rf='300',ppc='500'){
+ const d=original(),l5=irpcBook(d);
+ if(rf!==null){
+  const row={...newIrpcRow('L8-received'),direction:'received',origin:'effective',counterparty:'QA pagador A',documentRef:'QA rendimento próprio 2026',base:String(Number(rf)*5),currency:'MZN',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA royalties próprios incluídos no resultado anual',specialRelief:'none',eventsComplete:'yes',events:[{kind:'payment',date:'2026-10-02',reference:'QA rendimento e primeiro evento 2026'}],settlement:'complete',settlementRef:'QA retenção efectivamente sofrida e reconciliada',allocations:[{paymentId:'RF-L8',amount:rf}],ordinary:{nonDigital:'yes',capitalType:'',rentOwnPropertyManagement:'',specialFacts:'no',capitalSeatAndManagement:'',reference:'QA royalties não digitais de residente'}};
+  l5.rows.push(row);l5.payments.push({id:'RF-L8',kind:'withholding_proof',reference:'QA-RF-2026-1',date:'2026-10-02',amount:rf,currency:'MZN'});
+  d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));
+ }
+ let b=reuseAnnualAssessment(d,newAnnualBook());b.reference='QA entidade123456789,exercício2026,declaração integral dos abatimentos';b.assessmentReference='QA colecta válida já demonstrada1408';
+ b.withholdings={state:rf===null?'absent':'known',reference:'QA inventário completo das retenções efectivamente sofridas por este sujeito no exercício',rows:[]};
+ b.ppc={state:ppc===null?'absent':'known',reference:'QA inventário completo dos PPC efectuados no exercício',rows:[]};
+ b.pec={state:'absent',amount:'',reference:'QA ausência de PEC'};b.credits={state:'known',amount:'0',reference:'QA créditos com regras próprias conhecidos zero'};
+ if(rf!==null){b=reuseAnnualWithholding(d,b,'L8-received','RF-L8','claim-rf');Object.assign(b.withholdings.rows[0],{incomeIncluded:'yes',reference:'QA próprio beneficiário NUIT123456789;rendimento incluído na base anual2026'});}
+ if(ppc!==null)b.ppc.rows.push({...newAnnualPpc('claim-ppc'),document:'QA-PPC-2026-1',issuer:'QA AT',date:'2026-06-30',subjectNuit:b.subjectNuit,year:b.year,proofAmount:ppc,amount:ppc,effective:'yes',reference:'QA recibo de PPC efectivo e afectação ao sujeito/exercício'});
+ return{d,b};
+}
+const model=(d,b)=>calculateAnnual(d,b);
+const pending=(d,b)=>{const m=model(d,b);assert.equal(m.status,'indeterminate',m.pending.join(' | '));assert.equal(m.arithmeticBalance,null);assert.equal(m.payable,null);assert.equal(m.recoverable,null);return m;};
+
+test('optional L8 leaves accepted assessment, other books and report rows untouched',()=>{
+ const d=original(),before=JSON.stringify(d),b=normalBook(d);assert.equal(normalCurrent(d,b),true);assert.equal(val(annualAssessment(d).colecta),1408);assert.equal(annualBook(d),undefined);assert.deepEqual(annualReportRows(d),[]);assert.equal(JSON.stringify(d),before);
+ const old=acceptedL7();assert.deepEqual(annualReportRows(old),[]);assert.equal(normalBook(old).result.model.version,'IRPC-normal-adjustments/13');
+});
+test('1408 minus actual received300 and provenPPC500 yields608 payable without consuming official balances',()=>{
+ const{d,b}=setup(),before=d.modelo_a_snapshot,m=model(d,b);assert.deepEqual(m.pending,[]);assert.equal(m.status,'payable');assert.equal(val(m.knownWithholdings),300);assert.equal(val(m.knownPpc),500);assert.equal(val(m.payable),608);assert.equal(val(m.recoverable),0);assert.equal(m.officialBalancesConsumed,false);assert.equal(m.submitted,false);assert.equal(d.modelo_a_snapshot,before);
+});
+test('1408 minus1000 and600 yields192 recoverable;408 and1000 balances exactly',()=>{
+ for(const[rf,ppc,status,balance]of[['1000','600','recoverable',-192],['408','1000','balanced',0]]){const{d,b}=setup(rf,ppc),m=model(d,b);assert.deepEqual(m.pending,[]);assert.equal(m.status,status);assert.equal(val(m.arithmeticBalance),balance);assert.equal(val(m.recoverable),balance<0?-balance:0);}
+});
+test('declared absence yields1408;known zero has its own proof and missing never becomes zero',()=>{
+ const{d,b}=setup(null,null);assert.equal(val(model(d,b).payable),1408);b.credits.state='';assert.match(pending(d,b).pending.join(' '),/Créditos/);b.credits={state:'absent',amount:'',reference:'QA ausência'};b.ppc.state='';assert.match(pending(d,b).pending.join(' '),/PPC/);
+ const zero=setup('0','0');assert.equal(val(model(zero.d,zero.b).payable),1408);assert.equal(model(zero.d,zero.b).input.withholdings.state,'known');
+});
+test('effective received L5 proof is required, not a projection,remittance or definitive withholding',()=>{
+ for(const patch of[{origin:'projected'},{direction:'paid'},{residence:'nonresident',permanentEstablishment:'no'}]){const{d,b}=setup(),l5=irpcBook(d);Object.assign(l5.rows.find(r=>r.id==='L8-received'),patch);d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));const option=annualWithholdingOptions(d).find(o=>o.rowId==='L8-received');assert.equal(option.ready,false);pending(d,b);}
+ const{d,b}=setup(),l5=irpcBook(d);l5.payments.find(p=>p.id==='RF-L8').kind='remittance';d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));pending(d,b);
+});
+test('beneficiary,income inclusion,proof date,entity,exercise and actualPPC are mandatory',()=>{
+ for(const change of[b=>b.withholdings.rows[0].incomeIncluded='',b=>b.withholdings.rows[0].reference='',b=>b.withholdings.rows[0].subjectNuit='999999999',b=>b.year='2025',b=>b.ppc.rows[0].subjectNuit='999999999',b=>b.ppc.rows[0].year='2025',b=>b.ppc.rows[0].currency='USD',b=>b.ppc.rows[0].date='2026-02-30',b=>b.ppc.rows[0].date='2027-01-01',b=>b.ppc.rows[0].effective='no',b=>b.ppc.rows[0].reference='',b=>b.reference='']){const{d,b}=setup();change(b);pending(d,b);}
+});
+test('selected current source and reusing collection never overwrite deliberate entity/year edits',()=>{
+ const{d,b}=setup();b.subjectNuit='999999999';b.year='2025';const next=reuseAnnualAssessment(d,b);assert.equal(next.subjectNuit,'999999999');assert.equal(next.year,'2025');pending(d,next);
+ const other=setup();other.b.assessmentKey='old-source';pending(other.d,other.b);
+});
+test('absence contradiction and incomplete group inventories are indeterminate,not assumed totals',()=>{
+ for(const change of[b=>{b.withholdings={state:'absent',reference:'QA ausência contraditória',rows:[]};},b=>b.ppc.rows=[],b=>b.ppc.state='absent',b=>b.withholdings.reference='']){const{d,b}=setup();change(b);pending(d,b);}
+});
+test('duplicate pair,duplicatePPC,overclaim and cross-kind physical proof cannot be deducted twice',()=>{
+ for(const change of[b=>b.withholdings.rows.push({...b.withholdings.rows[0],id:'duplicate'}),b=>b.ppc.rows.push({...b.ppc.rows[0],id:'duplicate'}),b=>b.withholdings.rows[0].amount='301',b=>b.ppc.rows[0].amount='501',b=>Object.assign(b.ppc.rows[0],{document:'  QA-RF-2026-1 ',issuer:'QA pagador A',date:'2026-10-02',amount:'100',proofAmount:'300'})]){const{d,b}=setup();change(b);pending(d,b);}
+ const{d,b}=setup();assert.throws(()=>reuseAnnualWithholding(d,b,'L8-received','RF-L8','again'),/já seleccionada/);
+});
+test('partial proof allocations allowed only within its available amount across context maps',()=>{
+ const{d,b}=setup(null,'500');b.ppc.rows[0].amount='300';const other=structuredClone(b);other.ppc.rows[0].id='other';other.ppc.rows[0].amount='200';const s=JSON.parse(d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};d.modelo_a_snapshot=JSON.stringify(s);assert.equal(val(model(d,b).payable),1108);other.ppc.rows[0].amount='201';d.modelo_a_snapshot=JSON.stringify(s);pending(d,b);
+ other.ppc.rows[0].amount='100';other.ppc.rows[0].subjectNuit='999999999';d.modelo_a_snapshot=JSON.stringify(s);pending(d,b);
+ other.ppc.rows[0].subjectNuit=b.subjectNuit;other.ppc.rows[0].year='2025';d.modelo_a_snapshot=JSON.stringify(s);pending(d,b);
+});
+test('positive PEC or specialcredit stays separated with null final balances,explicitzero permitted',()=>{
+ for(const key of['pec','credits']){const{d,b}=setup();b[key]={state:'known',amount:'10',reference:'QA saldo positivo exige regra própria'};const m=pending(d,b);assert.match(m.pending.join(' '),/fora deste recorte/);assert.equal(val(m.knownPpc),500);b[key].amount='0';assert.equal(model(d,b).status,'payable');b[key]={state:'absent',amount:'0',reference:'QA ausência contradiz montante'};pending(d,b);}
+});
+test('changing receipt date cannot evade identity checks;copied L5 allocation cannot consume larger proof twice',()=>{
+ const p=setup();p.b.ppc.rows.push({...p.b.ppc.rows[0],id:'other-date',date:'2026-07-01',amount:'100'});pending(p.d,p.b);
+ const{d,b}=setup();const l5=irpcBook(d);l5.payments.find(p=>p.id==='RF-L8').amount='1000';d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,l5,now));b.withholdings.rows=[];const fresh=reuseAnnualWithholding(d,b,'L8-received','RF-L8','rf');Object.assign(fresh.withholdings.rows[0],{amount:'200',incomeIncluded:'yes',reference:'QA próprio beneficiário e rendimento incluído'});
+ const other=structuredClone(fresh);other.withholdings.rows[0].amount='101';other.ppc.rows=[];other.ppc.state='absent';const s=JSON.parse(d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};s.irpcWithholdings['opportunity:other']=structuredClone(l5);d.modelo_a_snapshot=JSON.stringify(s);d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,irpcBook(d),now));fresh.withholdings.rows[0].sourceKey=annualWithholdingOptions(d).find(o=>o.rowId==='L8-received').key;other.withholdings.rows[0].sourceKey=fresh.withholdings.rows[0].sourceKey;const current=JSON.parse(d.modelo_a_snapshot);current.irpcAnnual['opportunity:other']=other;d.modelo_a_snapshot=JSON.stringify(current);assert.match(pending(d,fresh).pending.join(' '),/Mesma afectação L5/);
+ other.withholdings.rows[0].amount='100';d.modelo_a_snapshot=JSON.stringify(current);assert.equal(model(d,fresh).status,'payable');
+});
+test('annual accepted L7 accelerated assessment is reused once rather than summed with L6',()=>{
+ const d=read('irpc-l7-preserved.json').acceleration,b=reuseAnnualAssessment(d,newAnnualBook());b.reference='QA entidade/exercício';b.assessmentReference='QA colecta L7';for(const key of['withholdings','ppc','pec','credits']){b[key].state='absent';b[key].reference='QA ausência declarada';}
+ const m=model(d,b);assert.deepEqual(m.pending,[]);assert.equal(m.assessment.kind,'special');assert.equal(val(m.payable),1996.8);assert.notEqual(val(m.payable),val(normalBook(d).result.model.colecta)+1996.8);
+});
+test('100 minimum is applied symmetrically;99.99 kept exact without invented rounding or carry',()=>{
+ for(const[ppc,status,balance]of[['1308.01','below_minimum',99.99],['1308','payable',100],['1507.99','below_minimum',-99.99],['1508','recoverable',-100]]){const{d,b}=setup(null,ppc),m=model(d,b);assert.equal(m.status,status);assert.equal(val(m.arithmeticBalance),balance);if(status==='below_minimum'){assert.deepEqual(m.belowMinimum,{numerator:'9999',denominator:'100'});assert.equal(val(m.payable),0);assert.equal(val(m.recoverable),0);}}
+ const{d,b}=setup();b.ppc.rows[0].amount='0.001';pending(d,b);
+});
+test('existing L7 source cannot be bypassed by choosing L6 and positiveautonomous/shortperiod remain scoped',()=>{
+ for(const expense of[false,true]){const d=acceptedL7(expense);let b=reuseAnnualAssessment(d,newAnnualBook());b.reference='QA fecho';b.assessmentReference='QA colecta';for(const key of['withholdings','ppc','pec','credits']){b[key].state='absent';b[key].reference='QA sem movimentos';}assert.equal(b.assessment,'special');let m=pending(d,b);if(!expense)assert.match(m.pending.join(' '),/períodos especiais/);if(expense)assert.match(m.pending.join(' '),/Tributação autónoma/);b.assessment='normal';assert.match(pending(d,b).pending.join(' '),/não corrente/);}
+});
+test('record/recover/recalculate appends history unchanged,preserves all old books/plan,no double deduction',()=>{
+ const{d,b}=setup(),before=JSON.parse(d.modelo_a_snapshot),plan=d.business_plan_snapshot;d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));const once=annualBook(d),old=structuredClone(once.result);assert.equal(annualCurrent(d,once),true);d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,once,now));const back=annualBook(JSON.parse(JSON.stringify(d)));assert.deepEqual(back.history,[old]);assert.equal(val(back.result.model.payable),608);assert.equal(d.business_plan_snapshot,plan);const snapshot=JSON.parse(d.modelo_a_snapshot);delete snapshot.irpcAnnual;assert.deepEqual(snapshot,before);
+ b.ppc.rows[0].amount='400';assert.equal(annualCurrent(d,b),false);
+});
+test('changed L5 or assessment invalidates current L8 while retaining historical report and references',()=>{
+ const{d,b}=setup();d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));const back=annualBook(d),old=structuredClone(back.result);back.reference='NEW reference';d.modelo_a_snapshot=saveAnnualBook(d,back);assert.equal(annualCurrent(d,back),false);assert.match(annualReportRows(d).flat().join(' '),/Histórico/);assert.doesNotMatch(annualReportRows(d).flat().join(' '),/NEW reference/);assert.throws(()=>annualHtml(d),/fontes actuais/);assert.deepEqual(back.result,old);
+ const n=normalBook(d);n.base.identityReference+=' changed';d.modelo_a_snapshot=saveNormalBook(d,n);assert.equal(annualCurrent(d,back),false);pending(d,back);
+ const changed=setup();changed.d.modelo_a_snapshot=saveAnnualBook(changed.d,recordAnnual(changed.d,changed.b,now));const saved=annualBook(changed.d),prior=structuredClone(saved.result);const l5=irpcBook(changed.d);l5.payments.find(p=>p.id==='RF-L8').reference+=' corrected';changed.d.modelo_a_snapshot=saveIrpcBook(changed.d,recordIrpc(changed.d,l5,now));assert.equal(annualCurrent(changed.d,saved),false);pending(changed.d,saved);assert.deepEqual(saved.result,prior);
+});
+test('malformed optionalbook never resets accepted books;report explicitly preserves missing states',()=>{
+ const{d,b}=setup();b.credits.state='';d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));assert.match(annualHtml(d),/Indeterminado/);assert.match(annualHtml(d),/Informação em falta/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/Saldo anual simulado/);
+ const old=d.modelo_a_snapshot;b.ppc.rows.push({...b.ppc.rows[0]});assert.throws(()=>saveAnnualBook(d,b),/identificador repetido/);assert.equal(d.modelo_a_snapshot,old);
+});
+test('prepare only L8 delta cases for guarded API and report recovery',()=>{
+ const cases={payable:setup(),recoverable:setup('1000','600'),balanced:setup('408','1000'),absent:setup(null,null),missing:setup(),duplicate:setup(),pec:setup()};cases.missing.b.ppc.rows[0].effective='';cases.duplicate.b.ppc.rows.push({...cases.duplicate.b.ppc.rows[0],id:'duplicate'});cases.pec.b.pec={state:'known',amount:'10',reference:'QA PEC separado'};
+ fs.mkdirSync('outputs/irpc-l8-settlement',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,now));fs.writeFileSync('outputs/irpc-l8-settlement/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l8-settlement/'+name+'.html',annualHtml(d));}
+ const{d}=setup();fs.writeFileSync('outputs/irpc-l8-settlement/initial.json',JSON.stringify(d));
+});

tests/frontend/irpc-credit-carry.test.mjs

@@ -0,0 +1,124 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import {carryCase} from './helpers/irpc-carry-case.mjs';
+import {internationalCase} from './helpers/irpc-international-case.mjs';
+import {newCarryUse, calculateCarryLot} from '../../resources/js/lib/irpc-credit-carry.ts';
+import {calculateAnnual, prepareCreditCarry, recordAnnual, annualBook, annualCurrent, saveAnnualBook, annualHtml, annualReportRows} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const number = v => v ? Number(v.numerator) / Number(v.denominator) : null;
+const calc = c => calculateAnnual(c.d, c.b);
+const lot = (c, i = 0) => c.b.creditCarry.lots[i];
+const pending = c => {const m = calc(c); assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending)); assert.equal(m.arithmeticBalance, null); assert.equal(m.internationalCredit.deducted, null); assert.equal(m.pecDeduction.deducted, null); return m;};
+
+test('2021 international and2023 PEC remain eligible in2026; origin deductions/uses count once:1408-8-50-200-100-500=550', () => {
+    const m = calc(carryCase()); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 550);
+    assert.equal(number(m.creditCarry.lots[0].opening), 100); assert.equal(number(m.creditCarry.lots[0].used), 30);
+    assert.equal(number(m.creditCarry.lots[0].available), 70); assert.equal(number(m.creditCarry.lots[0].remaining), 20);
+    assert.equal(m.creditCarry.lots[0].lastYear, 2026); assert.equal(m.creditCarry.lots[1].lastYear, 2026);
+    assert.equal(number(m.creditCarry.lots[1].remaining), 50); assert.equal(m.creditCarry.carryCreated, false); assert.equal(m.creditCarry.officialBalancesConsumed, false);
+});
+test('five subsequent exercises differs from PEC three; expired source retained with zero selection', () => {
+    for (const [i, year] of [[0, '2020'], [1, '2022']]) {
+        const c = carryCase(); lot(c, i).year = year;
+        if (i === 0) lot(c).uses[0].year = '2023';
+        assert.match(pending(c).pending.join(' '), /Prazo ordinário terminado/);
+        lot(c, i).selected = '0'; const m = calc(c);
+        assert.deepEqual(m.pending, []); assert.equal(m.creditCarry.lots[i].expired, true);
+        assert.equal(number(m.creditCarry.lots[i].available), 0); assert.ok(number(m.creditCarry.lots[i].remaining) > 0);
+    }
+});
+test('future/current origin, nonordinary periods, currency and wrong subject do not create an eligible carry', () => {
+    for (const patch of [{year: '2026'}, {year: '2027'}, {year: ''}, {ordinary: ''}, {ordinary: 'no'}, {currency: 'USD'}, {subjectNuit: '999999999'}, {country: 'MZ'}, {country: 'ZZ'}, {kind: ''}]) {
+        const c = carryCase(); Object.assign(lot(c), patch); pending(c);
+    }
+    const c = carryCase(); lot(c, 1).country = 'ZA'; pending(c);
+});
+test('origin eligibility, insufficient collecta and applicable rule require concrete evidence', () => {
+    for (const patch of [{originDocument: ''}, {originReference: ''}, {ruleReference: ''}, {insufficient: ''}, {insufficient: 'no'}, {eligible: ''}, {originDeducted: ''}, {originDeducted: '201'}, {selected: ''}, {selected: '70.01'}]) {
+        const c = carryCase(); Object.assign(lot(c), patch); pending(c);
+    }
+});
+test('unknown uses are not zero; every actual use must fit its origin/window and documentary identity', () => {
+    for (const patch of [{usesState: ''}, {usesReference: ''}, {usesState: 'absent'}, {uses: []}, {uses: [{...newCarryUse('u'), year: '2021', amount: '1', document: 'D', reference: 'R'}]}]) {
+        const c = carryCase(); Object.assign(lot(c), patch); pending(c);
+    }
+    for (const patch of [{year: '2027'}, {amount: '101'}, {document: ''}, {reference: ''}, {amount: ''}]) {
+        const c = carryCase(); Object.assign(lot(c).uses[0], patch); pending(c);
+    }
+    const c = carryCase(); lot(c).uses.push({...lot(c).uses[0], id: 'copy', year: '2024', document: '  synthetic USE2023 '});
+    assert.match(pending(c).pending.join(' '), /repetido/);
+});
+test('actual current-year use is subtracted before the proposed new deduction', () => {
+    const c = carryCase(); lot(c).uses.push({id: 'current-actual', year: '2026', amount: '10', document: 'SYNTHETIC current actual use', reference: 'SYNTHETIC actual assessment, not this simulation'});
+    const m = calc(c); assert.equal(number(m.creditCarry.lots[0].available), 60); assert.equal(number(m.creditCarry.lots[0].remaining), 10); assert.equal(number(m.payable), 550);
+});
+test('original country/nature/year cannot be duplicated by changing document or id', () => {
+    const c = carryCase(); c.b.creditCarry.lots.push({...structuredClone(lot(c)), id: 'other', originDocument: 'OTHER', uses: [] , usesState: 'absent'});
+    assert.match(pending(c).pending.join(' '), /mesma natureza/);
+});
+test('cross-context duplicate origin blocks and external edits invalidate saved current result', () => {
+    const c = carryCase(); c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b));
+    const b = annualBook(c.d); assert.equal(annualCurrent(c.d, b), true);
+    const s = JSON.parse(c.d.modelo_a_snapshot), other = structuredClone(c.b);
+    other.creditCarry.lots = [{...structuredClone(lot(c)), id: 'copied-origin', originDocument: 'OTHER', uses: [], usesState: 'absent'}];
+    s.irpcAnnual['opportunity:other'] = other; c.d.modelo_a_snapshot = JSON.stringify(s);
+    assert.equal(annualCurrent(c.d, b), false); assert.match(pending(c).pending.join(' '), /noutro mapa/);
+});
+test('explicit allocation can favour older balances without automatic reduction or FIFO', () => {
+    const c = carryCase(); Object.assign(c.b.creditCarry, {currentInternational: '0', currentPec: '100'});
+    const m = calc(c); assert.equal(number(m.payable), 658); assert.equal(number(m.internationalCredit.deducted), 0);
+    assert.equal(number(m.internationalCredit.notSelected), 8); assert.equal(m.internationalCredit.insufficientCollecta, null);
+    assert.equal(number(m.pecDeduction.deducted), 100); assert.equal(number(m.pecDeduction.remaining), 100);
+});
+test('current selection cannot exceed known availability or total collecta; planned choices are kept on failure', () => {
+    for (const patch of [{currentInternational: '9'}, {currentPec: '201'}, {currentInternational: ''}, {currentPec: ''}, {allocationReference: ''}, {assessmentKey: 'stale'}]) {
+        const c = carryCase(); Object.assign(c.b.creditCarry, patch); pending(c);
+    }
+    const c = carryCase(); lot(c).eligible = '5000'; lot(c).selected = '1400';
+    const before = structuredClone(c.b); assert.match(pending(c).pending.join(' '), /ultrapassam a colecta/); assert.deepEqual(c.b, before);
+});
+test('no credit or PEC reimbursement is generated by old balances; PPC refund stays separate', () => {
+    const c = carryCase(); Object.assign(c.b.creditCarry, {currentInternational: '8', currentPec: '0'}); lot(c).eligible = '2000'; lot(c).selected = '1300'; lot(c, 1).selected = '100';
+    const m = calc(c); assert.equal(number(m.recoverable), 500); assert.equal(number(m.pecDeduction.deducted), 0);
+    assert.equal(m.creditCarry.carryCreated, false); assert.equal(number(m.creditCarry.lots[0].remaining), 570);
+});
+test('exact foreign-credit fractions are preserved; decimal presentation is never fiscal rounding', () => {
+    const c = carryCase(); Object.assign(lot(c), {eligible: '2/3', originDeducted: '1/3', selected: '1/3', usesState: 'absent', uses: []});
+    Object.assign(c.b.creditCarry, {currentInternational: '1/3'});
+    const m = calc(c); assert.deepEqual(m.pending, []); assert.deepEqual(m.creditCarry.lots[0].available, {numerator: '1', denominator: '3'});
+    assert.deepEqual(m.payable, {numerator: '1822', denominator: '3'});
+    lot(c).selected = '1/0'; pending(c);
+});
+test('missing/absent/known-zero remain distinct; absence does not demand unused allocation fields', () => {
+    const c = internationalCase(), baseline = calc(c); c.b = prepareCreditCarry(c.b); pending(c);
+    c.b.creditCarry.state = 'absent'; c.b.creditCarry.reference = 'SYNTHETIC QA documented absence';
+    let m = calc(c); assert.equal(number(m.payable), number(baseline.payable)); assert.deepEqual(m.internationalCredit, baseline.internationalCredit);
+    c.b.creditCarry.lots.push({...carryCase().b.creditCarry.lots[0]}); pending(c);
+    const z = carryCase(); Object.assign(lot(z), {eligible: '0', originDeducted: '0', selected: '0', usesState: 'absent', uses: []});
+    m = calc(z); assert.deepEqual(m.pending, []); assert.equal(number(m.creditCarry.lots[0].available), 0);
+});
+test('optional preparation, recording, JSON recovery, HTML and dossier preserve accepted books and frozen history', () => {
+    const c = internationalCase(); c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b, '2026-10-27T17:00:00+02:00'));
+    const old = annualBook(c.d), frozen = structuredClone(old.result), existing = JSON.parse(c.d.modelo_a_snapshot), plan = c.d.business_plan_snapshot;
+    const next = prepareCreditCarry(old); next.creditCarry = carryCase().b.creditCarry;
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, next, '2026-10-28T12:00:00+02:00'));
+    const recovered = annualBook(JSON.parse(JSON.stringify(c.d))); assert.deepEqual(recovered.history, [frozen]); assert.equal(number(recovered.result.model.payable), 550);
+    assert.equal(annualCurrent(c.d, recovered), true); assert.equal(c.d.business_plan_snapshot, plan);
+    const after = JSON.parse(c.d.modelo_a_snapshot); delete after.irpcAnnual; delete existing.irpcAnnual; assert.deepEqual(after, existing);
+    assert.match(annualHtml(c.d), /Saldo anterior — Crédito internacional ZA — 2021/);
+    assert.match(annualHtml(c.d), /550.00/); assert.match(annualHtml(c.d), /2026/);
+    assert.match(JSON.stringify(createProjectDossierReport(c.d, {selectedSections: new Set(['finance'])})), /Afectação escolhida entre exercícios/);
+    recovered.creditCarry.lots[0].selected = '49'; c.d.modelo_a_snapshot = saveAnnualBook(c.d, recovered);
+    assert.equal(annualCurrent(c.d, recovered), false); assert.deepEqual(recovered.result.model, annualBook(c.d).result.model);
+    assert.throws(() => annualHtml(c.d), /fontes actuais/); assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
+});
+test('malformed detail and duplicate internal ids cannot overwrite original snapshots', () => {
+    for (const mutate of [c => c.b.creditCarry.lots[0].uses = null, c => c.b.creditCarry.version = 2, c => c.b.creditCarry.lots[0].uses[0].amount = null, c => c.b.creditCarry.lots[1].id = c.b.creditCarry.lots[0].id]) {
+        const c = carryCase(), before = c.d.modelo_a_snapshot; mutate(c);
+        assert.throws(() => saveAnnualBook(c.d, c.b), /recuper|repetido/); assert.equal(c.d.modelo_a_snapshot, before);
+    }
+});
+test('standalone expired PEC keeps origin and is not silently converted to international five-year window', () => {
+    const c = carryCase(), r = {...lot(c, 1), year: '2022', selected: '0'};
+    const m = calculateCarryLot(r, c.b.subjectNuit, c.b.year); assert.equal(m.expired, true); assert.equal(m.lastYear, 2025); assert.equal(number(m.remaining), 150);
+});

tests/frontend/irpc-economic-credit.test.mjs

@@ -0,0 +1,141 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import {economicCase} from './helpers/irpc-economic-case.mjs';
+import {internationalCase} from './helpers/irpc-international-case.mjs';
+import {calculateAnnual, prepareEconomicBook, annualBook, recordAnnual, saveAnnualBook, annualCurrent, annualHtml, annualReportRows} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+import {irpcBook, recordIrpc, saveIrpcBook} from '../../resources/js/lib/irpc-withholdings.ts';
+const number = v => v ? Number(v.numerator) / Number(v.denominator) : null;
+const row = c => c.b.economicCredits.rows[0];
+const foreign = c => c.b.internationalCredits.positions[0].payments[0];
+const calc = c => calculateAnnual(c.d, c.b);
+const pending = c => {const m = calc(c); assert.equal(m.status, 'indeterminate', JSON.stringify(m.pending)); assert.equal(m.arithmeticBalance, null); assert.equal(m.economicCredit.deducted, null); assert.equal(m.internationalCredit.deducted, null); assert.equal(m.pecDeduction.deducted, null); return m;};
+
+test('economic60% of documented sourceIRPC20 yields12 before international8,PEC200 andPPC500:688', () => {
+    const m = calc(economicCase()); assert.deepEqual(m.pending, []); assert.equal(number(m.economicCredit.rows[0].nominal), 12);
+    assert.equal(number(m.economicCredit.deducted), 12); assert.equal(number(m.economicCredit.afterCredit), 1396);
+    assert.equal(number(m.internationalCredit.deducted), 8); assert.equal(number(m.internationalCredit.afterCredit), 1388); assert.equal(number(m.payable), 688);
+    assert.equal(m.economicCredit.carryCreated, false); assert.equal(m.economicCredit.officialBalancesConsumed, false); assert.equal(m.submitted, false);
+});
+test('documented proportional ceiling and prior actual use limit economic deduction,not a second tax rate on dividends', () => {
+    const c = economicCase(); row(c).nationalLimit = '5'; let m = calc(c); assert.equal(number(m.economicCredit.rows[0].nominal), 12); assert.equal(number(m.payable), 695);
+    row(c).previousUse.amount = '3'; m = calc(c); assert.equal(number(m.economicCredit.deducted), 2); assert.equal(number(m.payable), 698);
+    row(c).previousUse.amount = '6'; pending(c);
+});
+test('article40 exclusion, payer exemption/foreign residence and special distributions do not become international credit', () => {
+    for (const patch of [{article40: ''}, {article40: 'yes'}, {article40Reference: ''}, {payerResident: ''}, {payerResident: 'no'}, {recipientResident: 'no'}, {payerIrpc: 'no'}, {payerExempt: ''}, {payerExempt: 'yes'}, {kind: 'liquidation'}, {kind: 'association'}, {kind: ''}, {qualificationReference: ''}]) {
+        const c = economicCase(); Object.assign(row(c), patch); const m = pending(c); assert.equal(m.internationalCredit.positions.length, 1); assert.equal(number(m.internationalCredit.positions[0].eligible), 8);
+        if (patch.article40 === 'yes' || patch.kind === 'liquidation' || patch.kind === 'association') assert.equal(m.economicCredit.rows[0].status, 'outside_scope');
+    }
+});
+test('inclusion,credit gross-up and current assessment must be reconciled without silently changing L6', () => {
+    for (const patch of [{incomeIncluded: ''}, {incomeIncluded: 'no'}, {incomeReference: ''}, {assessmentKey: ''}, {assessmentKey: 'stale'}, {grossUpIncluded: ''}, {grossUpIncluded: '0'}, {grossUpIncluded: '11.99'}, {grossUpReference: ''}, {nationalLimit: ''}, {nationalLimit: '1409'}, {nationalLimitReference: ''}, {income: '0'}]) {
+        const c = economicCase(), before = c.d.modelo_a_snapshot; Object.assign(row(c), patch); pending(c); assert.equal(c.d.modelo_a_snapshot, before);
+    }
+});
+test('dividend/source tax identity,date,year,subject and actual allocated source amount require support', () => {
+    for (const patch of [{subjectNuit: '999999999'}, {payerNuit: ''}, {year: '2025'}, {distributionDate: '2026-02-30'}, {distributionDate: '2025-12-31'}, {distributionDocument: ''}, {distributionParcel: ''}, {taxIssuer: ''}, {taxDocument: ''}, {taxParcel: ''}, {parcelReference: ''}, {currency: 'USD'}, {proofAmount: ''}, {taxAmount: '21'}, {taxAmount: ''}, {attributionReference: ''}, {previouslyAttributed: ''}, {previouslyAttributed: '1'}, {priorAttributionReference: ''}]) {
+        const c = economicCase(); Object.assign(row(c), patch); pending(c);
+    }
+});
+test('same distributed profit parcel cannot be re-used by changing source-tax document,id or date', () => {
+    const c = economicCase(); c.b.economicCredits.rows.push({...structuredClone(row(c)), id: 'other', taxDocument: 'OTHER', distributionDate: '2026-10-01', distributionDocument: '  synthetic-dividend2026 ', distributionParcel: ' DISTRIBUTION-1 '});
+    assert.match(pending(c).pending.join(' '), /Mesma parcela de lucros/);
+});
+test('one source-tax parcel can support distinct documented distributions only within its actual available amount', () => {
+    const c = economicCase(), other = {...structuredClone(row(c)), id: 'second', distributionParcel: 'distribution-2'};
+    c.b.economicCredits.rows.push(other); assert.match(pending(c).pending.join(' '), /disponível/);
+    for (const r of c.b.economicCredits.rows) {r.taxAmount = '10'; r.grossUpIncluded = '6';}
+    let m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.economicCredit.deducted), 12);
+    row(c).previouslyAttributed = '1'; other.previouslyAttributed = '1'; pending(c);
+    row(c).taxAmount = '9'; other.taxAmount = '9'; row(c).grossUpIncluded = '5.4'; other.grossUpIncluded = '5.4'; m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.economicCredit.deducted), 10.8);
+    other.previouslyAttributed = '0'; assert.match(pending(c).pending.join(' '), /divergente/);
+});
+test('economic and international use of the same actual tax parcel is rejected even with changed receipt date', () => {
+    const c = economicCase(); Object.assign(foreign(c), {issuer: row(c).taxIssuer, document: row(c).taxDocument, parcel: ' UNDERLYING-TAX-1 ', parcelReference: 'SYNTHETIC same parcel', proofAmount: '20', date: '2026-10-01'});
+    assert.match(pending(c).pending.join(' '), /natureza|naturezas/);
+});
+test('an old proof with no parcel overlaps the whole document;new names require supported partition on both sides', () => {
+    const c = economicCase(); Object.assign(foreign(c), {issuer: row(c).taxIssuer, document: row(c).taxDocument, proofAmount: '20'}); pending(c);
+    foreign(c).parcel = 'foreign-tax-line'; pending(c); foreign(c).parcelReference = 'SYNTHETIC evidence of a distinct foreign-tax line in shared document';
+    const m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 688);
+});
+test('economic source IRPC is not beneficiary withholding,PPC or PEC;distinct supported parcels may share a document', () => {
+    for (const kind of ['ppc', 'pec']) {
+        const c = economicCase(), proof = kind === 'ppc' ? c.b.ppc.rows[0] : c.b.pecPayments.rows[0];
+        Object.assign(row(c), {taxIssuer: proof.issuer, taxDocument: proof.document, proofAmount: proof.proofAmount}); pending(c);
+        Object.assign(proof, {parcel: 'own-' + kind, parcelReference: 'SYNTHETIC distinct payment parcel'}); assert.deepEqual(calc(c).pending, []);
+        proof.parcel = row(c).taxParcel; pending(c);
+    }
+});
+test('underlying domestic IRPC and beneficiary withholding remain separate even when supported by the same paper', () => {
+    const c = internationalCase('10', '8', '200', '500', '300'); c.b = prepareEconomicBook(c.b); c.b.economicCredits = economicCase().b.economicCredits;
+    const withholding = c.b.withholdings.rows[0], proof = calc(c).claims.find(x => x.kind === 'withholding');
+    Object.assign(row(c), {taxIssuer: proof.issuer, taxDocument: proof.document, proofAmount: '300'}); pending(c);
+    Object.assign(withholding, {parcel: 'beneficiary-withholding', parcelReference: 'SYNTHETIC separate recipient-tax parcel'});
+    assert.equal(number(calc(c).payable), 388);
+    const other = structuredClone(c.b), s = JSON.parse(c.d.modelo_a_snapshot);
+    other.economicCredits.rows = []; other.economicCredits.state = 'absent'; other.internationalCredits.positions = []; other.internationalCredits.state = 'absent';
+    other.ppc.rows = []; other.ppc.state = 'absent'; other.pecPayments.rows = []; other.pecPayments.state = 'absent';
+    other.withholdings.rows[0].parcel = 'relabelled-same-L5-allocation';
+    s.irpcAnnual = {'opportunity:other': other}; s.irpcWithholdings['opportunity:other'] = structuredClone(Object.values(s.irpcWithholdings)[0]); c.d.modelo_a_snapshot = JSON.stringify(s);
+    c.d.modelo_a_snapshot = saveIrpcBook(c.d, recordIrpc(c.d, irpcBook(c.d), '2026-10-28T14:00:00+02:00'));
+    assert.match(pending(c).pending.join(' '), /calculada e reconciliada emL5|afectação L5/);
+});
+test('documented economic inclusion is not rejected merely because fiscal losses reduce total taxable base below dividends', () => {
+    const c = economicCase(); row(c).income = '5000';
+    const m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 688);
+});
+test('cross-context source capacity and distributed-income duplication cannot be evaded with new ids/documents', () => {
+    const c = economicCase(), other = structuredClone(c.b), s = JSON.parse(c.d.modelo_a_snapshot);
+    other.internationalCredits.positions = []; other.internationalCredits.state = 'absent'; other.ppc.rows = []; other.ppc.state = 'absent'; other.pecPayments.rows = []; other.pecPayments.state = 'absent';
+    other.economicCredits.rows[0].id = 'other-id'; other.economicCredits.rows[0].taxDocument = 'OTHER';
+    s.irpcAnnual = {'opportunity:other': other}; c.d.modelo_a_snapshot = JSON.stringify(s); assert.match(pending(c).pending.join(' '), /lucros económicos já/);
+    other.economicCredits.rows[0].distributionParcel = 'other-distribution'; other.economicCredits.rows[0].taxDocument = row(c).taxDocument; c.d.modelo_a_snapshot = JSON.stringify(s); pending(c);
+    other.economicCredits.rows[0].taxAmount = '10'; row(c).taxAmount = '10'; row(c).grossUpIncluded = '6'; c.d.modelo_a_snapshot = JSON.stringify(s);
+    assert.deepEqual(calc(c).pending, []);
+});
+test('economic and accepted carry increments compose:1408-12-8-50-200-100-500=538', () => {
+    const m = calc(economicCase(true)); assert.deepEqual(m.pending, []); assert.equal(number(m.payable), 538);
+    assert.equal(number(m.creditCarry.afterInternational), 1338); assert.equal(number(m.creditCarry.afterPec), 1038);
+});
+test('economic priority leaves prior explicit allocations intact when remaining collecta becomes insufficient', () => {
+    const c = economicCase(true); c.b.creditCarry.lots[0].eligible = '2000'; c.b.creditCarry.lots[0].selected = '1300'; c.b.creditCarry.currentPec = '0';
+    const before = structuredClone(c.b.creditCarry); assert.match(pending(c).pending.join(' '), /ultrapassam a colecta/); assert.deepEqual(c.b.creditCarry, before);
+    c.b.creditCarry.lots[0].selected = '1288'; const m = calc(c); assert.deepEqual(m.pending, []); assert.equal(number(m.recoverable), 500); assert.equal(m.economicCredit.carryCreated, false);
+});
+test('zero,absence and missing differ; earlier deliberate economic summary remains frozen and does not block detailed calculation', () => {
+    const c = economicCase(); c.b.internationalCredits.economic = {state: 'known', amount: '999', reference: 'SYNTHETIC previous deliberate summary'};
+    assert.equal(number(calc(c).payable), 688); assert.equal(c.b.internationalCredits.economic.amount, '999');
+    c.b.economicCredits.state = 'absent'; pending(c); c.b.economicCredits.rows = []; assert.equal(number(calc(c).payable), 700);
+    c.b.economicCredits.state = ''; pending(c);
+    const z = economicCase(); Object.assign(row(z), {taxAmount: '0', proofAmount: '0', grossUpIncluded: '0', income: '0', nationalLimit: '0'}); assert.equal(number(calc(z).payable), 700);
+});
+test('exact60% arithmetic and fractional quota never invent fiscal rounding', () => {
+    const c = economicCase(); Object.assign(row(c), {taxAmount: '0.01', proofAmount: '0.01', grossUpIncluded: '0.006'});
+    const m = calc(c); assert.deepEqual(m.economicCredit.deducted, {numerator: '3', denominator: '500'}); assert.deepEqual(m.payable, {numerator: '349997', denominator: '500'});
+    row(c).nationalLimit = '1/1000'; assert.deepEqual(calc(c).economicCredit.deducted, {numerator: '1', denominator: '1000'});
+});
+test('save/recover/history,HTML and dossier preserve current L6,original snapshots and accepted carry results', () => {
+    const c = economicCase(true), prior = structuredClone(c.b); delete prior.economicCredits;
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, prior, '2026-10-28T12:00:00+02:00'));
+    const old = annualBook(c.d), frozen = structuredClone(old.result), base = JSON.parse(c.d.modelo_a_snapshot), plan = c.d.business_plan_snapshot;
+    const next = prepareEconomicBook(old); next.economicCredits = c.b.economicCredits;
+    c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, next, '2026-10-28T14:00:00+02:00'));
+    const back = annualBook(JSON.parse(JSON.stringify(c.d))); assert.equal(annualCurrent(c.d, back), true); assert.deepEqual(back.history, [frozen]); assert.equal(number(back.result.model.payable), 538);
+    const after = JSON.parse(c.d.modelo_a_snapshot); delete after.irpcAnnual; delete base.irpcAnnual; assert.deepEqual(after, base); assert.equal(c.d.business_plan_snapshot, plan);
+    assert.match(annualHtml(c.d), /Crédito económico — antes do internacional/); assert.match(annualHtml(c.d), /538.00/);
+    assert.match(JSON.stringify(createProjectDossierReport(c.d, {selectedSections: new Set(['finance'])})), /Crédito económico/);
+    back.economicCredits.rows[0].nationalLimit = '5'; c.d.modelo_a_snapshot = saveAnnualBook(c.d, back); assert.equal(annualCurrent(c.d, back), false); assert.deepEqual(back.result, annualBook(c.d).result); assert.throws(() => annualHtml(c.d), /fontes actuais/); assert.match(annualReportRows(c.d).flat().join(' '), /Histórico/);
+});
+test('malformed optional evidence and parcels are rejected without resetting snapshots', () => {
+    for (const mutate of [c => c.b.economicCredits.version = 2, c => row(c).previousUse = null, c => row(c).article40 = null, c => foreign(c).parcel = 1]) {
+        const c = economicCase(), before = c.d.modelo_a_snapshot; mutate(c); assert.throws(() => saveAnnualBook(c.d, c.b), /recuperável/); assert.equal(c.d.modelo_a_snapshot, before);
+    }
+    const c = internationalCase(); const once = prepareEconomicBook(c.b); assert.equal(prepareEconomicBook(once), once);
+});
+test('a partially identified document parcel remains recoverable and indeterminate rather than acquiring absent fields', () => {
+    const c = economicCase(); foreign(c).parcel = 'foreign-tax-line';
+    const model = pending(c); c.d.modelo_a_snapshot = saveAnnualBook(c.d, recordAnnual(c.d, c.b));
+    const back = annualBook(JSON.parse(JSON.stringify(c.d))); assert.deepEqual(calculateAnnual(c.d, back), back.result.model); assert.equal(back.result.model.status, model.status);
+});

tests/frontend/irpc-grouped.test.mjs

@@ -0,0 +1,40 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {irpcBook,newIrpcRow,recordIrpc,saveIrpcBook,emptyIrpcOrdinaryFacts,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
+import {convertIrpcAmount,irpcFxSources,updateIrpcFx} from '../../resources/js/lib/irpc-fx.ts';
+import {emptyFxSelection,selectFx} from '../../resources/js/lib/iva-fx-selection.ts';
+import {currencyEventBook,newCurrencyEvent,saveCurrencyEventBook} from '../../resources/js/lib/iva-currency-events.ts';
+const accepted=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l5-preserved.json',import.meta.url),'utf8'));
+const draft=()=>structuredClone(accepted);
+const row=(id='normal')=>({...newIrpcRow(id),counterparty:'SYNTHETIC IRPC counterparty',documentRef:'SYNTHETIC-'+id,base:'100000',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'SYNTHETIC classified non-digital income,IRPCpayer/recipient,Mozambique source;residence andEP explicitly recorded',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'SYNTHETIC applicable cost'},{kind:'payment',date:'2026-11-02',reference:'SYNTHETIC payment'}],settlement:'none',settlementRef:'SYNTHETIC no remittance',ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'SYNTHETIC exact category facts;CIRPC62/67'}});
+const book=(r=row())=>({version:1,rows:[r],payments:[]});
+const calc=r=>recordIrpc(draft(),book(r)).result.rows[0];
+const fx=(patch={})=>{const s={...emptyFxSelection(),nature:'commercial',submissionDate:'2026-10-20',bulletinDate:'2026-10-20',bulletinRef:'SYNTHETIC fictional BM bulletin for QA',source:'SYNTHETIC archived QA exemplar',issuer:'Banco de Moçambique',sourceCurrency:'USD',direction:'mzn_per_unit',mean:'64',...patch};return{...s,applied:selectFx(s)};};
+test('ordinary nonresident royalties equipment services and nonlisted capitals use20%,not digital10%',()=>{for(const kind of ['royalty','equipment','services','capital']){const r=row();r.kind=kind;if(kind==='capital')r.ordinary.capitalType='unlisted_interest';const v=calc(r);assert.equal(v.status,'calculated');assert.equal(v.rate,20);assert.equal(v.tax.numerator,'20000');assert.equal(v.nature,'definitive');}});
+test('resident royalties and ordinary rent are on account;predial nonresident is also on account',()=>{for(const patch of [{kind:'royalty',residence:'resident'},{kind:'rent',residence:'resident'},{kind:'rent',residence:'nonresident'}]){const r={...row(),...patch};r.ordinary.rentOwnPropertyManagement='no';const v=calc(r);assert.equal(v.status,'calculated');assert.equal(v.nature,'on_account');assert.equal(v.tax.numerator,'20000');assert.equal('annualCredit'in v,false);}});
+test('identified dispensa branches and unknown facts block only their own income line',()=>{const d=draft(),rs=[{...row('resident-services'),residence:'resident',kind:'services'},{...row('property'),kind:'rent'},{...row('capital'),residence:'resident',kind:'capital',ordinary:{...row().ordinary,capitalType:'unlisted_interest'}},row('independent')];const out=recordIrpc(d,{version:1,rows:rs,payments:[]}).result.rows;assert.ok(out.slice(0,3).every(v=>v.status==='indeterminate'&&v.tax===null));assert.equal(out[3].tax.numerator,'20000');});
+test('special categories62(4)a-c retain10% with exact facts,not generic20% or genericinstallation10%',()=>{for(const kind of ['telecom','international_transport','connected_installation','aircraft_maintenance_charter','rural_public_electrification','maritime_fishing_cabotage']){const r={...row(),kind};r.ordinary.specialFacts='yes';const v=calc(r);assert.equal(v.rate,10);assert.equal(v.tax.numerator,'10000');assert.match(v.reason,/62\(4\)/);}const unknown={...row(),kind:'connected_installation'};assert.equal(calc(unknown).tax,null);const generic={...row(),kind:'services'};assert.equal(calc(generic).rate,20);});
+test('special62(4) entity condition is distinct from digital noEP/nonattributable branch',()=>{for(const patch of [{residence:'resident'},{permanentEstablishment:'yes',attributable:'no'}]){const r={...row(),kind:'telecom',...patch};r.ordinary.specialFacts='yes';assert.equal(calc(r).tax,null);}});
+test('listed debt and other BMsecurities remain distinct;liquidity repos are not assumed',()=>{for(const[capitalType,rate]of [['listed_debt_mz',20],['listed_other_mz',10]]){const r={...row(),kind:'capital'};r.ordinary.capitalType=capitalType;r.ordinary.specialFacts='yes';assert.equal(calc(r).rate,rate);}const resident={...row(),kind:'capital',residence:'resident'};resident.ordinary.capitalType='listed_debt_mz';resident.ordinary.capitalSeatAndManagement='yes';assert.equal(calc(resident).rate,20);assert.equal(calc(resident).nature,'definitive');resident.ordinary.capitalType='liquidity_repo';assert.equal(calc(resident).rate,20);assert.equal(calc(resident).nature,'definitive');});
+test('expired2025 agricultural measures do not extend into2026 foreign services/interest',()=>{for(const kind of ['services','capital']){const r={...row(),kind,description:'SYNTHETIC nationalagriculturalcompany / external agricultural financing'};r.ordinary.capitalType='unlisted_interest';const v=calc(r);assert.equal(v.rate,20);assert.match(v.reason,/31\/12\/2025/);}const r=row();r.events[0].date='2025-12-31';assert.equal(calc(r).tax,null);});
+test('applied existing BMmean converts base, preserves original and keeps event/date separate',()=>{const r={...row(),currency:'USD',base:'1000',fxSelection:fx()};const v=calc(r);assert.equal(v.base.numerator,'64000');assert.equal(v.tax.numerator,'12800');assert.equal(v.period,'2026-10');assert.equal(v.eventDate,'2026-10-02');assert.equal(v.conversion.date,'2026-10-20');assert.equal(v.conversion.originalAmount,'1000');assert.equal(v.conversion.originalCurrency,'USD');assert.equal(r.base,'1000');assert.equal(r.currency,'USD');});
+test('purchase/sale perspective,inverse quote and fiscalexception use deliveredselector',()=>{const opposite=fx({nature:'purchase',relation:'opposite',bulletinPerspective:'SYNTHETIC issuer',buy:'63',sell:'65'});let r={...row(),currency:'USD',base:'100',fxSelection:opposite};assert.equal(calc(r).base.numerator,'6500');const inverse=fx({direction:'units_per_mzn',mean:'0.02'});r.fxSelection=inverse;assert.equal(calc(r).base.numerator,'5000');r.fxSelection=fx({mode:'exception',exceptionRef:'SYNTHETIC identifiedfiscalprovision',exceptionScope:'SYNTHETIC retention scope',exceptionDate:'2026-10-02',exceptionRate:'66'});assert.equal(calc(r).base.numerator,'6600');assert.equal(calc(r).conversion.column,'exception');});
+test('unapplied,stale,missingmean,wrongcurrency or undated FX remains indeterminate',()=>{const samples=[undefined,{...fx(),applied:undefined},{...fx(),mean:'65'},{...fx(),sourceCurrency:'EUR'},{...fx(),bulletinDate:'2026-10-19'}];for(const f of samples){const v=calc({...row(),currency:'USD',base:'1000',fxSelection:f});assert.equal(v.tax,null);assert.match(v.reason,/conversão/);}});
+test('existing saved FX selections are linked,reused,and changed source marks only linked results stale',()=>{const d=draft(),cb=currencyEventBook(d),s=fx(),f={...newCurrencyEvent('shared-fx','MZN'),fxSelection:s,sourceCurrency:'USD',fxDirection:s.direction,fxRate:s.applied.rate,fxDate:s.applied.date,fxSource:s.applied.source,description:'SYNTHETIC existing FX'};d.modelo_a_snapshot=saveCurrencyEventBook(d,{...cb,rows:[...cb.rows,f]});const source=irpcFxSources(d).find(s=>s.id===f.id),r={...row(),currency:'USD',base:'1000',fxSelection:source.selection,fxLink:{id:source.id,fingerprint:source.fingerprint}},b=recordIrpc(d,book(r));d.modelo_a_snapshot=saveIrpcBook(d,b);assert.equal(irpcCurrent(d,b),true);const current=currencyEventBook(d);d.modelo_a_snapshot=saveCurrencyEventBook(d,{...current,rows:current.rows.map(v=>v.id===f.id?{...v,description:'SYNTHETIC revisedsource'}:v)});assert.equal(irpcCurrent(d,b),false);assert.match(recordIrpc(d,b).result.rows[0].reason,/origem alterada/);const m=recordIrpc(d,book(row('independentMZN')));assert.equal(m.result.rows[0].tax.numerator,'20000');});
+test('foreign withholding proof converts available amount once;allocations remainMZN',()=>{const r={...row(),direction:'received',settlement:'complete',settlementRef:'SYNTHETIC provedpartialwithholding',allocations:[{paymentId:'p',amount:'640'}]},p={id:'p',kind:'withholding_proof',reference:'SYNTHETIC-USDproof',date:'2026-10-20',currency:'USD',amount:'10',fxSelection:fx()};const d=draft(),b=recordIrpc(d,{...book(r),payments:[p]});assert.equal(b.result.rows[0].settled.numerator,'640');assert.equal(b.result.rows[0].outstanding.numerator,'19360');assert.equal(b.result.paymentConversions.p.originalAmount,'10');d.modelo_a_snapshot=saveIrpcBook(d,b);assert.match(irpcReportRows(d)[0][3],/SYNTHETIC-USDproof/);assert.match(irpcReportRows(d)[0][3],/Original: 10 USD/);});
+test('foreign payment to beneficiary or purported ATremittance is never converted into taxproof',()=>{for(const kind of ['beneficiary','remittance']){const r={...row(),settlement:'complete',allocations:[{paymentId:'p',amount:'640'}]},p={id:'p',kind,reference:'SYNTHETIC-wrongpayment',date:'2026-10-20',currency:'USD',amount:'10',fxSelection:fx()};assert.equal(recordIrpc(draft(),{...book(r),payments:[p]}).result.rows[0].status,'indeterminate');}});
+test('converted shared proof cannot exceed availableMZN or change FX between contexts',()=>{const d=draft(),p={id:'p',kind:'withholding_proof',reference:'SYNTHETIC-sharedUSD',date:'2026-10-20',currency:'USD',amount:'10',fxSelection:fx()},r={...row('one'),direction:'received',settlement:'complete',allocations:[{paymentId:'p',amount:'400'}]};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,{...book(r),payments:[p]}));d.context_opportunity='other';const other={...row('two'),direction:'received',settlement:'complete',allocations:[{paymentId:'p',amount:'300'}]};assert.equal(recordIrpc(d,{...book(other),payments:[p]}).result.rows[0].status,'indeterminate');other.allocations[0].amount='200';assert.equal(recordIrpc(d,{...book(other),payments:[p]}).result.rows[0].status,'calculated');assert.equal(recordIrpc(d,{...book(other),payments:[{...p,fxSelection:fx({mean:'65'})}]}).result.rows[0].status,'indeterminate');});
+test('accepted v1MZN10% results remain current and bytepreserved without recomputation',()=>{const d=draft(),b=irpcBook(d),before=JSON.stringify(b);assert.equal(irpcCurrent(d,b),true);assert.equal(JSON.stringify(irpcBook(d)),before);assert.deepEqual(irpcBook({...d,modelo_a_snapshot:saveIrpcBook(d,b)}),b);});
+test('new normal/FX result preserves old maps and acceptedresult in history,report frozen after change',()=>{const d=draft(),b=irpcBook(d),old=structuredClone(b.result),s=JSON.parse(d.modelo_a_snapshot);const next=recordIrpc(d,{...b,rows:[...b.rows,{...row('fx'),currency:'USD',base:'1000',fxSelection:fx()}]});d.modelo_a_snapshot=saveIrpcBook(d,next);for(const[k,v]of Object.entries(s))if(k!=='irpcWithholdings')assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v);assert.deepEqual(next.history.at(-1),old);next.rows.at(-1).fxSelection.mean='65';assert.equal(irpcCurrent(d,next),false);d.modelo_a_snapshot=saveIrpcBook(d,next);const report=irpcReportRows(d).at(-1);assert.match(report[2],/12800.00/);assert.match(report[3],/Histórico/);assert.match(report[3],/taxa: 64/);});
+test('export keeps currencies,normal/special distinctions,payment refs and externalformalities separate',()=>{const d=draft(),r={...row(),currency:'USD',base:'1000',fxSelection:fx()};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,book(r)));const h=irpcPreparationHtml(d);assert.match(h,/Original: 1000 USD/);assert.ok(!h.includes("selectionKey"));assert.match(h,/20%/);assert.match(h,/CER/);assert.match(h,/sem submissão/);assert.match(h,/2026-10/);});
+
+if(process.env.IRPC_GROUPED_FIXTURE_OUTPUT){
+ const d=draft(),old=irpcBook(d),s=fx(),f={...newCurrencyEvent('retention-fx','MZN'),description:'SYNTHETIC existing BMselection for retention',fxSelection:s,sourceCurrency:'USD',fxDirection:s.direction,fxRate:s.applied.rate,fxDate:s.applied.date,fxSource:s.applied.source};const cb=currencyEventBook(d);d.modelo_a_snapshot=saveCurrencyEventBook(d,{...cb,rows:[...cb.rows,f]});const source=irpcFxSources(d).find(v=>v.id===f.id);
+ const foreign={...row('foreign-royalty'),currency:'USD',base:'1000',fxSelection:source.selection,fxLink:{id:source.id,fingerprint:source.fingerprint},settlement:'complete',settlementRef:'SYNTHETIC IRPC remittance5000',allocations:[{paymentId:'p3',amount:'5000'}]},special={...row('special-telecom'),kind:'telecom',ordinary:{...row().ordinary,specialFacts:'yes'}},resident={...row('resident-royalty'),residence:'resident',base:'50000'},received={...row('received-foreign-royalty'),direction:'received',currency:'USD',base:'100',fxSelection:s,settlement:'complete',settlementRef:'SYNTHETIC proof10USD converted640MZN',allocations:[{paymentId:'p4',amount:'640'}]};
+ const b=recordIrpc(d,{...old,rows:[...old.rows,foreign,special,resident,received],payments:[...old.payments,{id:'p3',kind:'remittance',reference:'SYNTHETIC-IRPC-AT5000',date:'2026-10-20',amount:'5000',currency:'MZN'},{id:'p4',kind:'withholding_proof',reference:'SYNTHETIC-IRPC-USD10',date:'2026-10-20',amount:'10',currency:'USD',fxSelection:s}]});d.modelo_a_snapshot=saveIrpcBook(d,b);fs.writeFileSync(process.env.IRPC_GROUPED_FIXTURE_OUTPUT,JSON.stringify(d,null,2)+'\n');
+}
+
+test("62(3) definitive capital needs exact seat/management facts and is not an annual credit",()=>{const r={...row(),residence:"resident",kind:"capital"};r.ordinary.capitalType="listed_debt_mz";assert.equal(calc(r).tax,null);r.ordinary.capitalSeatAndManagement="yes";assert.equal(calc(r).nature,"definitive");assert.equal(calc(r).rate,20);assert.equal("annualCredit"in calc(r),false);});
+
+test('confirming unchanged FX preserves source link;deliberate input change detaches only that selection',()=>{const input={currency:'USD',fxSelection:fx(),fxLink:{id:'saved',fingerprint:'original'}};const confirmed={...input.fxSelection,applied:selectFx(input.fxSelection)};assert.deepEqual(updateIrpcFx(input,confirmed).fxLink,input.fxLink);assert.equal(updateIrpcFx(input,{...input.fxSelection,mean:'65'}).fxLink,undefined);assert.equal(input.fxSelection.mean,'64');assert.equal(input.fxLink.id,'saved');});

tests/frontend/irpc-interest-cer.test.mjs

@@ -0,0 +1,63 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {newIrpcRow,emptyIrpcOrdinaryFacts,recordIrpc,saveIrpcBook,irpcBook,irpcCurrent,irpcReportRows} from '../../resources/js/lib/irpc-withholdings.ts';
+import {newMrftaInput,recordMrfta,mrftaCurrent,mrftaHtml,prepareMrfta} from '../../resources/js/lib/irpc-mrfta.ts';
+import {newIrpcInterestRule,calculateIrpcInterest} from '../../resources/js/lib/irpc-interest.ts';
+import {mrftaCases,mrftaCaseHtml} from '../../resources/js/lib/irpc-mrfta-cases.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const draft=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8'));
+const rule=()=>({...newIrpcInterestRule(),annualRate:'10',rateSource:'QA parâmetro fictício; não é taxa fiscal2026',fiscalBasis:'QA fundamento sintético para ensaio aritmético',validFrom:'2026-01-01',validTo:'2026-12-31',dayBasis:'365',dayBasisRef:'QA fonte sintética da base365',rounding:'total_cent_half_up',roundingRef:'QA fonte sintética do arredondamento do total',retention:'withheld',occurrenceRef:'QA retenção e atraso documentados'});
+const row=(id='one')=>({...newIrpcRow(id),counterparty:'QA contraparte',documentRef:'QA-'+id,base:'36500',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'QA incidência e residência',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'QA custo'}],settlement:'none',settlementRef:'QA sem entregas',ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'QA royalties não digitais'}});
+const book=(payments=[])=>{const r=row();if(payments.length){r.settlement='complete';r.allocations=payments.map(p=>({paymentId:p.id,amount:p.amount}));}return recordIrpc(draft(),{version:1,rows:[r],payments});};
+const payment=(amount,date='2026-11-25',id='p')=>({id,kind:'remittance',reference:'QA entrega-'+id,date,amount,currency:'MZN'});
+const calc=(b=book(),r=rule(),due='2026-11-20',end='2026-11-30')=>calculateIrpcInterest(b,true,'2026-10',due,'QA prazo documentado',end,r);
+const input=()=>({...newMrftaInput(),period:'2026-10',declaration:'initial',timing:'late',nuit:'999999999',name:'QA empresa',taxArea:'QA área fiscal',address:'QA domicílio',completeness:'yes',completenessRef:'QA reconciliação do período',otherRubrics:'none',otherRubricsRef:'QA outras rubricas não devidas',codes:[{rowId:'one',cer:'999',reference:'QA CER fictício, não oficial'}],interest:{...newMrftaInput().interest,mode:'',calculation:'automatic',period:'2026-10',date:'2026-11-30',dueDate:'2026-11-20',dueReference:'QA prazo documentado',reference:'QA ocorrência',automatic:rule()}});
+
+test('daily interest uses documented parameters and explains principal,days and exact arithmetic',()=>{
+ const v=calc();assert.deepEqual(v.pending,[]);assert.equal(v.total.numerator,'20');assert.equal(v.rows[0].segments[0].from,'2026-11-21');assert.equal(v.rows[0].segments[0].to,'2026-11-30');assert.equal(v.rows[0].segments[0].days,10);assert.equal(v.rows[0].segments[0].principal.numerator,'7300');
+});
+test('partial remittance reduces principal after its payment day without duplicate daily interest',()=>{
+ const v=calc(book([payment('3650')]));assert.equal(v.total.numerator,'15');assert.deepEqual(v.rows[0].segments.map(s=>[s.days,s.principal.numerator]),[[5,'7300'],[5,'3650']]);
+ const sameDay=calc(book([payment('1825','2026-11-25','p1'),payment('1825','2026-11-25','p2')]));assert.equal(sameDay.total.numerator,'15');assert.equal(sameDay.rows[0].segments.length,2);
+});
+test('full payment stops charges and pre-deadline payment reduces the opening debt',()=>{
+ assert.equal(calc(book([payment('7300')])).total.numerator,'10');assert.equal(calc(book([payment('3650','2026-11-18')])).total.numerator,'10');
+});
+test('missing rate,reference,day basis or applicable version never becomes a default tax rate',()=>{
+ for(const patch of [{annualRate:''},{annualRate:'0'},{annualRate:'-1'},{rateSource:''},{fiscalBasis:''},{dayBasis:''},{dayBasisRef:''},{rounding:''},{roundingRef:''},{validTo:'2017-12-31'},{occurrenceRef:''}]){const v=calc(book(),{...rule(),...patch});assert.equal(v.total,null);assert.ok(v.pending.length);}
+ assert.equal(calculateIrpcInterest(book(),false,'2026-10','2026-11-20','QA prazo','2026-11-30',rule()).total,null);
+});
+test('on-account not-withheld cases remain separate;definitive not-withheld uses its own supported branch',()=>{
+ const r=row();r.residence='resident';const b=recordIrpc(draft(),{version:1,rows:[r],payments:[]});assert.equal(calc(b,{...rule(),retention:'not_withheld'}).total,null);assert.match(calc(b,{...rule(),retention:'not_withheld'}).pending.join(' '),/declaração anual/);assert.equal(calc(b).total.numerator,'20');assert.equal(calc(book(),{...rule(),retention:'not_withheld'}).total.numerator,'20');
+});
+test('documented actual-year basis splits year boundary including leap year without floating money',()=>{
+ const r={...rule(),validTo:'2028-12-31',dayBasis:'actual_year'},v=calc(book(),r,'2027-12-30','2028-01-02');assert.deepEqual(v.rows[0].segments.map(s=>[s.days,s.denominator]),[[1,365],[2,366]]);assert.deepEqual(v.total,{numerator:'599',denominator:'100'});
+});
+test('rounding is explicit,on total only,and matches the documented convention',()=>{
+ assert.deepEqual(calc(book(),{...rule(),annualRate:'10.0025'}).total,{numerator:'2001',denominator:'100'});assert.equal(calc(book(),{...rule(),annualRate:'10.0025',rounding:'total_cent_down'}).total.numerator,'20');
+});
+test('unreconciled payments and payments after liquidation keep the affected calculation indeterminate',()=>{
+ assert.equal(calc(book([payment('100','2026-12-01')])).total,null);const b=book();b.result.rows[0].settled=null;assert.equal(calc(b).total,null);
+});
+test('distinct rates and CER produce stable working cases,not invented declarations or merged rates',()=>{
+ const b={...book(),mrfta:input()};const second={...b.result.rows[0],id:'two',rate:10};b.result.rows.push(second);b.result.inputs.push(row('two'));b.mrfta.codes.push({rowId:'two',cer:'998',reference:'QA second fictionalCER'});const m=prepareMrfta(b,true),cases=mrftaCases(m);assert.equal(cases.length,2);assert.notEqual(cases[0].key,cases[1].key);assert.deepEqual(cases.map(c=>[c.rate,c.cer]),[[20,'999'],[10,'998']]);assert.equal(m.total,null);const html=mrftaCaseHtml(m,cases[0].key);assert.match(html,/Não é uma declaração autónoma/);assert.ok(html.includes('Pendências do período'));assert.deepEqual(mrftaCases({...m,lines:[...m.lines].reverse()}).map(c=>c.key).sort(),cases.map(c=>c.key).sort());
+});
+test('missing CER references remain visible within each case sheet without presumed correspondence',()=>{
+ const b={...book(),mrfta:input()};b.mrfta.codes[0].reference='';const m=prepareMrfta(b,true);assert.match(mrftaCases(m)[0].pending,/referência por corresponder/);b.mrfta.codes=[];assert.match(mrftaCases(prepareMrfta(b,true))[0].pending,/sem preenchimento presumido/);
+});
+test('automatic result persists,recovers and reaches dossier with traceable parameters and history',()=>{
+ const d=draft(),b=recordMrfta({...book([payment('3650')]),mrfta:input()},true);d.modelo_a_snapshot=saveIrpcBook(d,b);const recovered=JSON.parse(JSON.stringify(d)),saved=irpcBook(recovered);assert.equal(irpcCurrent(recovered,saved),true);assert.equal(mrftaCurrent(saved,true),true);assert.equal(saved.mrftaResult.model.interest.numerator,'15');assert.equal(saved.mrftaResult.model.total.numerator,'3665');assert.equal(saved.mrftaResult.model.automatic.rows[0].segments.length,2);
+ const report=JSON.stringify(irpcReportRows(recovered));assert.match(report,/Taxa anual:10%/);assert.match(report,/QA parâmetro fictício/);assert.match(report,/5dias\/365/);assert.match(report,/metade por excesso/);assert.ok(!report.includes('total_cent_half_up'));assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/3665/);assert.match(mrftaHtml(saved,true),/Juros calculados por parâmetros documentados/);assert.match(mrftaHtml(saved,true),/simulação pelos pressupostos introduzidos, sem confirmação fiscal/);assert.match(mrftaHtml(saved,true),/Códigos provisórios ou de simulação não são correspondências oficiais/);assert.match(report,/sem validação por catálogo oficial/);assert.match(mrftaCases(saved.mrftaResult.model)[0].pending,/Código provisório ou de simulação não é correspondência oficial/);
+ saved.mrfta.interest.automatic.annualRate='';assert.equal(mrftaCurrent(saved,true),false);const changed=recordMrfta(saved,true);assert.equal(changed.mrftaResult.model.interest,null);assert.deepEqual(changed.mrftaHistory.at(-1),b.mrftaResult);
+ fs.mkdirSync('outputs/irpc-interest-cer',{recursive:true});fs.writeFileSync('outputs/irpc-interest-cer/calculated.json',JSON.stringify(recovered));fs.writeFileSync('outputs/irpc-interest-cer/preparation.html',mrftaHtml(b,true));
+});
+test('new parameters reject malformed persisted values while the installed snapshot remains current',()=>{
+ const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-mrfta-preserved.json',import.meta.url),'utf8'));const b=irpcBook(d);assert.equal(irpcCurrent(d,b),true);assert.equal(mrftaCurrent(b,true),true);const invalid={...book(),mrfta:input()};invalid.mrfta.interest.automatic.annualRate=10;assert.throws(()=>saveIrpcBook(draft(),invalid));
+});
+test('two calculated incomes with different treaty/internal rates remain separate without an invented declaration total',()=>{
+ const d=draft(),first={...row(),settlement:'complete',allocations:[{paymentId:'p',amount:'3650'}]},second={...row('two'),specialRelief:'claimed',reliefPreparation:{kind:'treaty',rule:'ptMz12',instrument:'QA CDT PT-MZ e Protocolo',article:'12',country:'PT',residenceDocument:'QA certificado Portugal2026',validFrom:'2026-01-01',validTo:'2026-12-31',conditions:'QA royalties qualificadas semEP',evidence:'QA contrato e residência',facts:{treatyResident:'yes',beneficialOwner:'yes',payerResidentMz:'yes',armLength:'yes',royaltyDefinition:'yes'}}};
+ const b=recordMrfta({...recordIrpc(d,{version:1,rows:[first,second],payments:[payment('3650')]}),mrfta:{...input(),codes:[...input().codes,{rowId:'two',cer:'998',reference:'QA CER998 fictício, não oficial'}]}},true);const m=b.mrftaResult.model;
+ assert.deepEqual(b.result.rows.map(r=>r.rate),[20,10]);assert.equal(m.interest.numerator,'25');assert.equal(m.total,null);assert.deepEqual(mrftaCases(m).map(c=>[c.rate,c.cer]),[[20,'999'],[10,'998']]);assert.match(m.pending.join(' '),/taxas ou CER distintos/);
+ d.modelo_a_snapshot=saveIrpcBook(d,b);fs.writeFileSync('outputs/irpc-interest-cer/mixed.json',JSON.stringify(d));
+});

tests/frontend/irpc-international-credit.test.mjs

@@ -0,0 +1,91 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import crypto from 'node:crypto';
+import {countryIsoCodes} from '../../resources/js/lib/country-iso-codes.ts';
+import {internationalCase} from './helpers/irpc-international-case.mjs';
+import {calculateAnnual,annualBook,recordAnnual,saveAnnualBook,annualCurrent,annualHtml,annualReportRows,prepareInternationalBook} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const value=v=>v?Number(v.numerator)/Number(v.denominator):null;
+const now='2026-10-27T17:00:00+02:00';
+const calc=({d,b})=>calculateAnnual(d,b);
+const pending=c=>{const m=calc(c);assert.equal(m.status,'indeterminate',JSON.stringify(m.pending));assert.equal(m.arithmeticBalance,null);assert.equal(m.internationalCredit.deducted,null);assert.equal(m.pecDeduction.deducted,null);return m;};
+const position=c=>c.b.internationalCredits.positions[0];
+const proof=c=>position(c).payments[0];
+
+test('country code projection exactly reuses the existing master and its source hash',()=>{
+    const raw=Buffer.from(fs.readFileSync(new URL('../../resources/data/iso3166.tab',import.meta.url),'utf8').replace(/\r\n/g,'\n'));
+    const codes=raw.toString('utf8').split(/\r?\n/).filter(l=>l&&!l.startsWith('#')).map(l=>l.split('\t')[0]);
+    assert.deepEqual(countryIsoCodes,codes);const source=fs.readFileSync(new URL('../../resources/js/lib/country-iso-codes.ts',import.meta.url),'utf8');assert.ok(source.includes(crypto.createHash('sha256').update(raw).digest('hex')));
+});
+test('10 paid capped at documented national8 precedes PEC200/PPC500:1408-8-200-500=700',()=>{
+    const m=calc(internationalCase());assert.deepEqual(m.pending,[]);const p=m.internationalCredit.positions[0];
+    assert.equal(value(p.paid),10);assert.equal(value(p.eligible),8);assert.equal(value(p.aboveLimit),2);assert.equal(value(m.internationalCredit.deducted),8);assert.equal(value(m.internationalCredit.afterCredit),1400);assert.equal(value(m.pecDeduction.deducted),200);assert.equal(value(m.payable),700);assert.equal(m.internationalCredit.carryCreated,false);assert.equal(m.officialBalancesConsumed,false);
+});
+test('documented treaty limit6 caps credit without country-based automatic entitlement',()=>{
+    const c=internationalCase();Object.assign(position(c),{treaty:'yes',treatyLimit:'6',treatyReference:'SYNTHETIC QA convention/article/exercise/limit, not real treaty data'});
+    const m=calc(c);assert.equal(value(m.internationalCredit.deducted),6);assert.equal(value(m.payable),702);assert.equal(value(m.internationalCredit.positions[0].aboveLimit),4);
+    position(c).treatyLimit='';pending(c);position(c).treatyLimit='6';position(c).treatyReference='';pending(c);
+});
+test('multiple actual receipts share one country limit;two countries keep separate limits',()=>{
+    const c=internationalCase();proof(c).amount='6';proof(c).proofAmount='6';position(c).payments.push({...proof(c),id:'foreign-second',document:'OTHER-RECEIPT',amount:'4',proofAmount:'4'});assert.equal(value(calc(c).internationalCredit.deducted),8);
+    const other=structuredClone(position(c));other.id='country-pt';other.country='PT';other.qualificationCountry='PT';other.nationalLimit='4';other.payments=[{...other.payments[0],id:'pt-tax',document:'PT-OTHER-RECEIPT',proofAmount:'5',amount:'5'}];c.b.internationalCredits.positions.push(other);assert.equal(value(calc(c).internationalCredit.deducted),12);assert.equal(value(calc(c).payable),696);
+});
+test('same country cannot multiply the national fraction across positions or other context maps',()=>{
+    const a=internationalCase(),copy=structuredClone(position(a));copy.id='duplicate-country';copy.payments[0].id='other-proof';copy.payments[0].document='OTHER';a.b.internationalCredits.positions.push(copy);assert.match(pending(a).pending.join(' '),/país\/exercício/);
+    const b=internationalCase(),other=structuredClone(b.b);other.internationalCredits.positions[0].payments[0].id='elsewhere';other.internationalCredits.positions[0].payments[0].document='ELSEWHERE-RECEIPT';const s=JSON.parse(b.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};b.d.modelo_a_snapshot=JSON.stringify(s);assert.match(pending(b).pending.join(' '),/noutro mapa/);
+});
+test('actual previous credit use reduces eligible credit,not gross tax or simulated history',()=>{
+    const c=internationalCase();position(c).previousUse.amount='3';let m=calc(c);assert.equal(value(m.internationalCredit.positions[0].eligible),8);assert.equal(value(m.internationalCredit.positions[0].available),5);assert.equal(value(m.payable),703);
+    position(c).previousUse.amount='9';assert.match(pending(c).pending.join(' '),/excede/);position(c).previousUse={state:'absent',amount:'',reference:'QA no actual previous use'};assert.equal(value(calc(c).payable),700);
+});
+test('lack of collecta is separated from tax above eligibility limits and never refunds credit or PEC',()=>{
+    const c=internationalCase('2000','2000','200','0'),m=calc(c);assert.equal(m.status,'balanced');assert.equal(value(m.internationalCredit.deducted),1408);assert.equal(value(m.internationalCredit.insufficientCollecta),592);assert.equal(value(m.internationalCredit.positions[0].aboveLimit),0);assert.equal(value(m.pecDeduction.deducted),0);assert.equal(value(m.pecDeduction.remaining),200);assert.equal(value(m.recoverable),0);assert.equal(m.internationalCredit.countryAllocationCreated,false);
+    c.b.ppc={...internationalCase().b.ppc};const recovered=calc(c);assert.equal(value(recovered.recoverable),500);assert.equal(value(recovered.internationalCredit.insufficientCollecta),592);assert.equal(recovered.internationalCredit.carryCreated,false);
+});
+test('known zero,declared absence and missing retain distinct inputs and outcomes',()=>{
+    const zero=internationalCase('0');assert.equal(value(calc(zero).internationalCredit.deducted),0);assert.equal(value(calc(zero).payable),708);
+    const a=internationalCase();a.b.internationalCredits.state='absent';a.b.internationalCredits.positions=[];assert.equal(value(calc(a).payable),708);
+    a.b.internationalCredits.state='';pending(a);a.b.internationalCredits.state='known';pending(a);
+    const b=internationalCase();b.b.internationalCredits.state='absent';pending(b);position(b).previousUse={state:'absent',amount:'0',reference:'QA contradiction'};pending(b);
+});
+test('country,entity,year,inclusion,current assessment,domestic fraction and convention require support',()=>{
+    for(const patch of [{country:'MZ'},{country:'ZZ'},{country:''},{country:'PT'},{qualificationCountry:''},{subjectNuit:'999999999'},{year:'2025'},{incomeIncluded:''},{incomeIncluded:'no'},{incomeAmount:''},{incomeAmount:'0'},{incomeReference:''},{nationalLimit:''},{nationalLimitReference:''},{assessmentKey:'stale'},{treaty:''},{treaty:'no',treatyLimit:'0'},{treatyReference:''}]){const c=internationalCase();Object.assign(position(c),patch);pending(c);}
+    for(const patch of [{state:''},{amount:''},{reference:''}]){const c=internationalCase();Object.assign(position(c).previousUse,patch);pending(c);}
+});
+test('actual foreign income tax proof is required,not projections,other taxes,wrong exercise or unsupported currency',()=>{
+    for(const patch of [{effective:''},{effective:'no'},{incomeTax:''},{incomeTax:'no'},{taxReference:''},{document:''},{issuer:''},{reference:''},{subjectNuit:'999999999'},{year:'2025'},{date:'2026-02-30'},{date:'2025-09-30'},{currency:'USD'},{amount:'10.01'},{amount:'0.001'}]){const c=internationalCase();Object.assign(proof(c),patch);pending(c);}
+    const c=internationalCase();position(c).payments=[];pending(c);
+});
+test('payment date differs from income exercise only with explicit correspondence,never an automatic carry',()=>{
+    const c=internationalCase();proof(c).date='2027-01-15';pending(c);proof(c).exerciseReference='SYNTHETIC QA own-exercise2026 assessment and payment relation';const m=calc(c);assert.equal(value(m.payable),700);assert.equal(m.internationalCredit.carryCreated,false);
+});
+test('same physical foreign receipt cannot be duplicated,re-dated or used as PPC/PEC/RF',()=>{
+    const a=internationalCase();position(a).payments.push({...proof(a),id:'other-date',date:'2026-10-01'});pending(a);
+    for(const kind of ['ppc','pec','rf']){const c=internationalCase('10','8','200','500',kind==='rf'?'300':'0');const physical=kind==='ppc'?c.b.ppc.rows[0]:kind==='pec'?c.b.pecPayments.rows[0]:{issuer:'QA AT',document:'QA-RF-PEC-2026',proofAmount:'300'};Object.assign(proof(c),{issuer:physical.issuer,document:physical.document,proofAmount:physical.proofAmount});assert.match(pending(c).pending.join(' '),/naturez|comprovativo/i);}
+});
+test('a foreign receipt cannot move country/entity across context maps;external changes invalidate current result',()=>{
+    const c=internationalCase(),other=structuredClone(c.b);other.ppc.rows=[];other.ppc.state='absent';other.pecPayments.rows=[];other.pecPayments.state='absent';other.internationalCredits.positions[0].country='PT';const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);pending(c);
+    other.internationalCredits.positions[0].payments[0].document='OTHER-PT';c.d.modelo_a_snapshot=JSON.stringify(s);assert.equal(value(calc(c).payable),700);c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const saved=annualBook(c.d);assert.equal(annualCurrent(c.d,saved),true);
+    const edit=JSON.parse(c.d.modelo_a_snapshot);edit.irpcAnnual['opportunity:other'].internationalCredits.positions[0].country='ZA';c.d.modelo_a_snapshot=JSON.stringify(edit);assert.equal(annualCurrent(c.d,saved),false);pending({...c,b:saved});
+});
+test('economic/benefit positive or missing states block only the dependent annual balance,not known eligibility',()=>{
+    for(const kind of ['economic','benefits'])for(const patch of [{state:''},{state:'known',amount:'1'},{reference:''}]){const c=internationalCase();Object.assign(c.b.internationalCredits[kind],patch);const m=pending(c);assert.equal(value(m.internationalCredit.positions[0].eligible),8);assert.equal(value(m.assessment.colecta),1408);}
+});
+test('exact decimals and withholding are included once after credit and PEC',()=>{
+    const c=internationalCase('10.25','8.15','200','500','300');position(c).previousUse.amount='3.01';const m=calc(c);assert.deepEqual(m.internationalCredit.deducted,{numerator:'257',denominator:'50'});assert.equal(value(m.payable),402.86);assert.equal(value(m.knownWithholdings),300);
+});
+test('documented fractional ceilings retain exact arithmetic without assumed tax rounding',()=>{
+    const c=internationalCase('10','1/3');const m=calc(c);assert.deepEqual(m.internationalCredit.deducted,{numerator:'1',denominator:'3'});assert.deepEqual(m.payable,{numerator:'2123',denominator:'3'});
+    position(c).nationalLimit='1/0';pending(c);
+});
+test('prepare preserves deliberate prior summary and history;save/recover/report appends frozen records',()=>{
+    const c=internationalCase(),detail=structuredClone(c.b.internationalCredits);delete c.b.internationalCredits;const original=JSON.parse(c.d.modelo_a_snapshot),plan=c.d.business_plan_snapshot;c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const prior=structuredClone(annualBook(c.d).result);assert.equal(value(prior.model.payable),708);
+    let next=prepareInternationalBook(annualBook(c.d));next.internationalCredits=detail;c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,next,now));const back=annualBook(JSON.parse(JSON.stringify(c.d)));assert.deepEqual(back.history,[prior]);assert.equal(annualCurrent(c.d,back),true);assert.equal(value(back.result.model.payable),700);assert.deepEqual(back.credits,{state:'known',amount:'0',reference:'QA créditos precedentes conhecidos zero'});
+    const after=JSON.parse(c.d.modelo_a_snapshot);delete after.irpcAnnual;assert.deepEqual(after,original);assert.equal(c.d.business_plan_snapshot,plan);
+    const html=annualHtml(c.d);assert.match(html,/Crédito internacional — antes do PEC/);assert.match(html,/700.00/);assert.match(html,/1400.00/);assert.match(JSON.stringify(createProjectDossierReport(c.d,{selectedSections:new Set(['finance'])})),/Crédito internacional — ZA/);
+    const frozen=structuredClone(back.result);back.internationalCredits.positions[0].nationalLimit='7';c.d.modelo_a_snapshot=saveAnnualBook(c.d,back);assert.equal(annualCurrent(c.d,back),false);assert.deepEqual(back.result,frozen);assert.match(annualReportRows(c.d).flat().join(' '),/Histórico/);assert.throws(()=>annualHtml(c.d),/fontes actuais/);
+});
+test('malformed optional international detail never resets existing snapshots',()=>{
+    const c=internationalCase(),snapshot=c.d.modelo_a_snapshot;proof(c).incomeTax=null;assert.throws(()=>saveAnnualBook(c.d,c.b),/não recuperável/);assert.equal(c.d.modelo_a_snapshot,snapshot);
+});

tests/frontend/irpc-mrfta.test.mjs

@@ -0,0 +1,54 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {newIrpcRow,emptyIrpcOrdinaryFacts,recordIrpc,saveIrpcBook,irpcBook,irpcCurrent,irpcReportRows} from '../../resources/js/lib/irpc-withholdings.ts';
+import {newMrftaInput,prepareMrfta,recordMrfta,mrftaCurrent,mrftaHtml} from '../../resources/js/lib/irpc-mrfta.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const draft=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8'));
+const row=(id='principal')=>({...newIrpcRow(id),counterparty:'QA contraparte',documentRef:'QA-'+id,base:'100000',kind:'royalty',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'QA contrato e residência',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'QA custo'}],settlement:'complete',settlementRef:'QA reconciliação',allocations:[{paymentId:'p',amount:'3000'}],ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'QA royalties não digitais'}});
+const input=()=>({...newMrftaInput(),period:'2026-10',declaration:'initial',timing:'late',nuit:'999999999',name:'QA sujeito passivo',commercialName:'QA',taxArea:'QA área fiscal',address:'QA domicílio',contact:'qa@example.invalid',completeness:'yes',completenessRef:'QA conferência do período e livros',otherRubrics:'none',otherRubricsRef:'QA ausência documentada de IRPS/tributação autónoma/outros valores',codes:[{rowId:'principal',cer:'999',reference:'QA CER fictício, apenas teste'}],interest:{...newMrftaInput().interest,mode:'assessment',period:'2026-10',amount:'500',date:'2026-11-25',reference:'QA liquidação de juros compensatórios'}});
+function book(rows=[row()]){return {...recordIrpc(draft(),{version:1,rows,payments:[{id:'p',kind:'remittance',reference:'QA entrega IRPC',date:'2026-11-15',amount:'3000',currency:'MZN'}]}),mrfta:input()};}
+
+test('MRFTA fills one period with principal, documented interest, payment and balance separately',()=>{
+ const b=book(),m=prepareMrfta(b,true);assert.deepEqual(m.pending,[]);assert.equal(m.principal.numerator,'20000');assert.equal(m.paid.numerator,'3000');assert.equal(m.interest.numerator,'500');assert.equal(m.total.numerator,'17500');assert.equal(m.lines[0].rate,20);assert.equal(m.lines[0].cer,'999');assert.match(m.interestReason,/transcritos/);
+});
+test('unknown MAIBOR2026 never becomes zero or MIMO; independent principal remains calculated',()=>{
+ const b=book();b.mrfta.interest.mode='';const m=prepareMrfta(b,true);assert.equal(m.interest,null);assert.equal(m.total,null);assert.equal(m.principal.numerator,'20000');assert.equal(b.result.rows[0].status,'calculated');assert.match(m.pending.join(' '),/MAIBOR2026/);
+});
+test('insufficient CER or contradictory rate per rubric blocks total without losing rows',()=>{
+ const b=book();b.mrfta.codes=[];let m=prepareMrfta(b,true);assert.equal(m.total,null);assert.equal(m.lines.length,1);assert.match(m.pending.join(' '),/CER/);
+ const other=structuredClone(b.result.rows[0]);other.id='other';other.rate=10;other.tax={numerator:'10000',denominator:'1'};b.result.rows.push(other);b.result.inputs.push({...row('other'),allocations:[]});b.mrfta.codes=[{rowId:'principal',cer:'999',reference:'QA ref'},{rowId:'other',cer:'999',reference:'QA ref'}];m=prepareMrfta(b,true);assert.equal(m.lines.length,2);assert.match(m.pending.join(' '),/taxas ou CER distintos/);assert.equal(m.total,null);
+});
+test('other months,suffered withholdings and documented dispensas stay outside payable rows',()=>{
+ const b=book();for(const[id,patch,original]of [['other-month',{period:'2026-11'},{}],['suffered',{}, {direction:'received'}],['dispensed',{treatment:'dispensed',tax:{numerator:'0',denominator:'1'}},{}]]){b.result.rows.push({...b.result.rows[0],id,...patch});b.result.inputs.push({...row(id),...original});}
+ const m=prepareMrfta(b,true);assert.equal(m.lines.length,1);assert.equal(m.excluded.length,3);assert.equal(m.principal.numerator,'20000');assert.equal(m.total.numerator,'17500');
+});
+test('unsupported digital and indeterminate cases retain explicit gaps without guessed rubric',()=>{
+ const b=book();b.result.inputs[0].kind='digital_services';let m=prepareMrfta(b,true);assert.equal(m.lines.length,0);assert.equal(m.total,null);assert.match(m.pending.join(' '),/digital/);b.result.inputs[0].kind='royalty';b.result.rows[0].status='indeterminate';b.result.rows[0].tax=null;m=prepareMrfta(b,true);assert.equal(m.total,null);assert.match(m.pending.join(' '),/indeterminado/);
+});
+test('timely remittance only yields zero interest with complete proof and explicit applicable deadline',()=>{
+ const r=row();r.base='15000';const b=book([r]);b.mrfta.interest={...b.mrfta.interest,mode:'timely',period:'2026-10',dueDate:'2026-11-20',dueReference:'QA prazo documentado e calendário'};assert.equal(prepareMrfta(b,true).interest.numerator,'0');assert.equal(prepareMrfta(b,true).total.numerator,'0');
+ b.mrfta.interest.dueDate='2026-11-10';assert.equal(prepareMrfta(b,true).interest,null);b.mrfta.interest.dueDate='2026-11-20';b.result.rows[0].settled=null;assert.equal(prepareMrfta(b,true).interest,null);
+});
+test('assessment cannot leak into another period or accept negative amount and missing reference',()=>{
+ const b=book();for(const patch of [{period:'2026-11'},{amount:'-10'},{reference:''},{date:'2026-02-30'}]){const copy=structuredClone(b);Object.assign(copy.mrfta.interest,patch);assert.equal(prepareMrfta(copy,true).interest,null);assert.equal(prepareMrfta(copy,true).total,null);}
+});
+test('MRFTA save,recover,history and dossier preserve existing tax maps and freeze evidence',()=>{
+ const d=draft(),prior=irpcBook(d),original=JSON.parse(d.modelo_a_snapshot);let b=book();b.history=[prior.result];b=recordMrfta(b,true);d.modelo_a_snapshot=saveIrpcBook(d,b);const recovered=JSON.parse(JSON.stringify(d)),saved=irpcBook(recovered);assert.deepEqual(saved,b);assert.equal(irpcCurrent(recovered,saved),true);assert.equal(mrftaCurrent(saved,true),true);
+ for(const[k,v]of Object.entries(original))if(k!=='irpcWithholdings')assert.deepEqual(JSON.parse(recovered.modelo_a_snapshot)[k],v,k);
+ const report=irpcReportRows(recovered);assert.match(JSON.stringify(report),/17500/);assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/MRFTA/);
+ assert.match(mrftaHtml(saved,true),/Quadro7/);assert.match(mrftaHtml(saved,true),/QA CER fictício/);const before=structuredClone(saved.mrftaResult);saved.mrfta.interest.amount='600';assert.equal(mrftaCurrent(saved,true),false);assert.throws(()=>mrftaHtml(saved,true));const next=recordMrfta(saved,true);assert.deepEqual(next.mrftaHistory.at(-1),before);assert.equal(next.mrftaResult.model.total.numerator,'17600');
+ fs.mkdirSync('outputs/irpc-mrfta',{recursive:true});fs.writeFileSync('outputs/irpc-mrfta/calculated.json',JSON.stringify(recovered));fs.writeFileSync('outputs/irpc-mrfta/preparation.html',mrftaHtml(b,true));
+});
+test('malformed persisted MRFTA rejects recovery without replacing originals',()=>{
+ const b=book();b.mrfta.codes.push({...b.mrfta.codes[0]});assert.throws(()=>saveIrpcBook(draft(),b));b.mrfta.codes=[];b.mrfta.interest.amount=5;assert.throws(()=>saveIrpcBook(draft(),b));
+});
+test('export escapes identities,documents and assessment references',()=>{
+ const b=book();b.mrfta.name='<script>QA</script>';b.mrfta.interest.reference='<img src=x onerror=QA>';const html=mrftaHtml(recordMrfta(b,true),true);assert.ok(!html.includes('<script>QA'));assert.ok(html.includes('&lt;script&gt;'));assert.ok(html.includes('&lt;img'));
+});
+test('other tax rubrics cannot silently become zero and partial rows remain available',()=>{
+ const b=book();b.mrfta.otherRubrics='pending';const m=prepareMrfta(b,true);assert.equal(m.total,null);assert.equal(m.principal.numerator,'20000');assert.match(m.pending.join(' '),/IRPS,tributação autónoma/);assert.throws(()=>mrftaHtml(recordMrfta(b,false),false));
+});
+test('same rubric rate and documented CER aggregate without losing document references',()=>{
+ const other={...row('other'),allocations:[],settlement:'none'},b=book([row(),other]);b.mrfta.codes.push({rowId:'other',cer:'999',reference:'QA segundo documento de CER fictício'});const m=prepareMrfta(b,true);assert.equal(m.lines.length,1);assert.equal(m.lines[0].base.numerator,'200000');assert.equal(m.principal.numerator,'40000');assert.equal(m.total.numerator,'37500');assert.equal(m.lines[0].references.length,2);assert.equal(m.lines[0].documents.length,2);
+});

tests/frontend/irpc-normal-assessment.test.mjs

@@ -0,0 +1,16 @@
+import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
+import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalReportRows}from'../../resources/js/lib/irpc-normal.ts';
+import{newNormalAssessmentInput,calculateNormalAssessment}from'../../resources/js/lib/irpc-normal-assessment.ts';
+import{fraction}from'../../resources/js/lib/fiscal-rational.ts';import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-base-preserved.json',import.meta.url),'utf8'));
+const input=()=>({...newNormalAssessmentInput(),treatment:'general_61_1',reference:'QA sujeito residente,actividade ordinária,sem taxa reduzida/benefício ou tributação autónoma neste recorte'});
+const context=()=>({year:'2026',scope:'resident_general',currency:'MZN'});
+test('current base4400 times statutory general32percent yields1408 colecta with explicit2026 period and L8 unknown balance',()=>{const d=seed(),b=normalBook(d);b.assessment=input();const m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.taxableBase.numerator,'4400');assert.equal(m.colecta.numerator,'1408');assert.equal(m.tax,null);assert.equal(m.assessment.rate.numerator,'32');assert.deepEqual(m.assessment.period,{year:'2026',from:'2026-01-01',to:'2026-12-31'});assert.match(m.assessment.classification,/artigo61\(1\)/);assert.equal(m.assessment.finalBalance.payable,null);assert.equal(m.assessment.finalBalance.recoverable,null);assert.equal(m.assessment.finalBalance.scope,'L8');});
+test('missing classification and special cases do not silently inherit32percent;known upstream base remains',()=>{for(const patch of[{treatment:''},{treatment:'other'},{reference:''}]){const m=calculateNormalAssessment({...input(),...patch},fraction(4400n),context());assert.equal(m.colecta,null);assert.equal(m.taxableBase.numerator,'4400');assert.ok(m.pending.length>0);if(patch.treatment==='other')assert.equal(m.rate,null);}});
+test('rate is scoped by period,residence regime and currency,not carried across years or contexts',()=>{for(const patch of[{year:'2025'},{year:'2027'},{scope:'other'},{currency:'USD'}]){const m=calculateNormalAssessment(input(),fraction(4400n),{...context(),...patch});assert.equal(m.colecta,null);if(patch.year)assert.equal(m.rate,null);}});
+test('unknown base is not replaced with6700profit;known zero stays zero and fractional cents remain exact',()=>{assert.equal(calculateNormalAssessment(input(),null,context()).colecta,null);assert.equal(calculateNormalAssessment(input(),fraction(0n),context()).colecta.numerator,'0');const m=calculateNormalAssessment(input(),fraction(1n,100n),context());assert.deepEqual(m.colecta,{numerator:'2',denominator:'625'});assert.equal(m.centExact,false);assert.equal(calculateNormalAssessment(input(),fraction(-1n),context()).colecta,null);});
+test('an incomplete base calculation only blocks colecta;profit and valid source amounts remain visible',()=>{const d=seed(),b=normalBook(d);b.assessment=input();b.base.benefits={state:'',amount:'',reference:''};const m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.taxableBase,null);assert.equal(m.colecta,null);assert.equal(m.assessment.rate.numerator,'32');});
+test('retentions,payments and annual credits are not subtracted or resolved by this L6 scope',()=>{const d=seed(),b=normalBook(d);b.assessment=input();const m=calculateNormal(d,b);d.annual_withholdings='999999';d.annual_payments='999999';d.annual_credits='999999';const s=JSON.parse(d.modelo_a_snapshot);for(const w of Object.values(s.irpcWithholdings??{})){w.payments=[];if(w.mrfta)w.mrfta.codes=[];}d.modelo_a_snapshot=JSON.stringify(s);const changed=calculateNormal(d,b);assert.deepEqual(changed.colecta,m.colecta);assert.deepEqual(changed.assessment.finalBalance,m.assessment.finalBalance);assert.equal(changed.tax,null);});
+test('legacy3 remains current without recalculation;version4 roundtrip/history/report/dossier preserve prior books and stale guards',()=>{const d=seed(),old=normalBook(d);assert.equal(normalCurrent(d,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/3');const originalStore=JSON.parse(d.modelo_a_snapshot);const b=recordNormal(d,{...old,assessment:input()},'2026-10-25T23:30:00Z');assert.deepEqual(b.history.at(-1),old.result);assert.equal(b.result.model.version,'IRPC-normal-adjustments/4');d.modelo_a_snapshot=saveNormalBook(d,b);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,originalStore.irpcWithholdings);const back=JSON.parse(JSON.stringify(d));assert.equal(normalCurrent(back,normalBook(back)),true);const html=normalHtml(back);assert.match(html,/colecta simulada:1408/);assert.match(html,/saldo final a pagar ou recuperar:Indeterminado \(L8\)/);assert.match(html,/taxa:32%/);assert.match(JSON.stringify(createProjectDossierReport(back,{selectedSections:new Set(['finance'])})),/1408/);assert.match(JSON.stringify(normalReportRows(back)),/Saldo final — âmbito L8/);const changed=normalBook(back);changed.assessment.reference='';back.modelo_a_snapshot=saveNormalBook(back,changed);assert.equal(normalCurrent(back,normalBook(back)),false);assert.throws(()=>normalHtml(back));const again=recordNormal(back,normalBook(back));assert.equal(again.result.model.colecta,null);assert.deepEqual(again.history.at(-1),b.result);
+fs.mkdirSync('outputs/irpc-l6-colecta',{recursive:true});fs.writeFileSync('outputs/irpc-l6-colecta/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-colecta/preparation.html',normalHtml(d));const md=structuredClone(d),missing=normalBook(md);missing.assessment.treatment='';md.modelo_a_snapshot=saveNormalBook(md,recordNormal(md,missing));fs.writeFileSync('outputs/irpc-l6-colecta/missing.json',JSON.stringify(md));});
+test('unsupported input versions and malformed classification fail without replacing originals',()=>{const d=seed(),b=normalBook(d);b.assessment=input();b.assessment.version=2;assert.throws(()=>saveNormalBook(d,b));b.assessment.version=1;b.assessment.treatment='general20';assert.throws(()=>saveNormalBook(d,b));});

tests/frontend/irpc-normal-base.test.mjs

@@ -0,0 +1,18 @@
+import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
+import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml}from'../../resources/js/lib/irpc-normal.ts';
+import{newNormalBaseInput,newNormalLoss,calculateNormalBase}from'../../resources/js/lib/irpc-normal-base.ts';
+import{fraction}from'../../resources/js/lib/fiscal-rational.ts';import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-profit-preserved.json',import.meta.url),'utf8'));
+const loss=(id,year,assessed,used,requested)=>({...newNormalLoss(id),year,subjectNuit:'123456789',assessed,previouslyUsed:used,requested,reference:'QA saldo fiscal corrigido,sujeito/exercício '+year,kind:'ordinary',annualPeriods:'yes',generalActivity:'yes',balanceConfirmed:'yes'});
+const input=()=>({...newNormalBaseInput(),subjectNuit:'123456789',identityReference:'QA sujeito do lucro e dos saldos',method:'direct',methodReference:'QA declaração e contabilidade organizada',lossesState:'known',lossesReference:'QA inventário completo dos saldos fiscais do sujeito',unchangedObject:'yes',objectReference:'QA actividade e objecto mantidos ao termo2026',losses:[loss('old','2021','1000','200','800'),loss('new','2024','3000','500','1500')],benefits:{state:'known',amount:'0',reference:'QA deduções/benefícios à base,valor conhecido zero'}});
+test('6700 is reused as profit;2300 documented loss use yields4400 taxable base,never tax payable',()=>{const d=seed(),b=normalBook(d);b.base=input();const m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.base.requestedLosses.numerator,'2300');assert.equal(m.base.deductedLosses.numerator,'2300');assert.equal(m.taxableBase.numerator,'4400');assert.equal(m.tax,null);assert.deepEqual(m.base.losses.map(l=>l.available.numerator),['800','2500']);assert.deepEqual(m.base.losses.map(l=>l.remaining.numerator),['0','1000']);assert.deepEqual(m.base.losses.map(l=>l.lastOrdinaryYear),[2026,2029]);});
+test('supported absence of losses and benefits retains6700 base;missing benefit information does not mean zero',()=>{const i={...input(),lossesState:'absent',losses:[],unchangedObject:'',objectReference:'',benefits:{state:'absent',amount:'',reference:'QA sem benefício aplicável'}};let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase.numerator,'6700');i.benefits={state:'',amount:'',reference:''};m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase,null);assert.equal(m.taxableProfit.numerator,'6700');});
+test('expired ordinary2020 loss cannot be deducted;2021 remains within last ordinary year2026',()=>{const i=input();i.losses=[loss('expired','2020','500','0','0')];i.unchangedObject='';i.objectReference='';let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.losses[0].status,'excluded');assert.equal(m.losses[0].lastOrdinaryYear,2025);assert.equal(m.taxableBase.numerator,'6700');i.losses[0].requested='1';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);});
+test('losses cannot exceed available balance or profit;no implicit allocation order or percentage cap',()=>{const i=input();i.losses[0].requested='801';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);i.losses=[loss('a','2021','5000','0','5000'),loss('b','2024','5000','0','4000')];let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase,null);assert.match(m.pending.join(' '),/reparta explicitamente/);i.losses[0].requested='2700';m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase.numerator,'0');assert.equal(m.deductedLosses.numerator,'6700');});
+test('same taxpayer,annual periods,ordinary origin,reconciled balance and activity facts are specific dependencies',()=>{for(const patch of [{subjectNuit:'987654321'},{annualPeriods:'no'},{generalActivity:'no'},{balanceConfirmed:''},{kind:'transfer'},{year:'2026'},{previouslyUsed:'1100'},{requested:''}]){const i=input();Object.assign(i.losses[0],patch);assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);}});
+test('changed object explicitly excludes deduction;duplicate annual balances and indirect methods remain pending',()=>{const i=input();i.unchangedObject='no';i.losses.forEach(l=>l.requested='0');let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.taxableBase.numerator,'6700');assert.ok(m.losses.every(l=>l.status==='excluded'));i.unchangedObject='yes';i.losses[1].year='2021';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);i.losses[1].year='2024';i.method='indirect';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);});
+test('positive known benefits are preserved without free subtraction;absence contradictions remain explicit',()=>{const i=input();i.benefits={state:'known',amount:'200',reference:'QA benefício positivo,regra por corresponder'};let m=calculateNormalBase(i,fraction(6700n),'2026');assert.equal(m.input.benefits.amount,'200');assert.equal(m.taxableBase,null);i.benefits={state:'absent',amount:'200',reference:'QA ausência contraditória'};assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);i.benefits={state:'known',amount:'0',reference:'QA zero conhecido'};i.lossesState='absent';assert.equal(calculateNormalBase(i,fraction(6700n),'2026').taxableBase,null);});
+test('unknown or negative current profit is preserved,not transformed to zero or current-year loss carryforward',()=>{for(const p of [null,fraction(-100n)]){const m=calculateNormalBase(input(),p,'2026');assert.equal(m.taxableBase,null);assert.deepEqual(m.taxableProfit,p);}});
+test('legacy current result and all books survive;new3 history,save/recovery/dossier and repeated simulation do not consume official balances',()=>{const d=seed(),legacy=normalBook(d);assert.equal(normalCurrent(d,legacy),true);assert.equal(legacy.result.model.version,'IRPC-normal-adjustments/2');const b={...legacy,base:input()},before=JSON.parse(d.modelo_a_snapshot),saved=recordNormal(d,b,'2026-10-25T23:00:00Z');assert.deepEqual(saved.history.at(-1),legacy.result);assert.equal(saved.result.model.version,'IRPC-normal-adjustments/3');d.modelo_a_snapshot=saveNormalBook(d,saved);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);const back=JSON.parse(JSON.stringify(d));assert.equal(normalCurrent(back,normalBook(back)),true);assert.match(normalHtml(back),/matéria colectável simulada:4400/);assert.match(normalHtml(back),/imposto a pagar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(back,{selectedSections:new Set(['finance'])})),/4400/);const repeated=recordNormal(back,normalBook(back));assert.equal(repeated.result.model.taxableBase.numerator,'4400');assert.equal(repeated.base.losses[1].previouslyUsed,'500');assert.equal(repeated.base.losses[1].requested,'1500');const changed=normalBook(back);changed.base.losses[0].requested='700';back.modelo_a_snapshot=saveNormalBook(back,changed);assert.equal(normalCurrent(back,normalBook(back)),false);assert.throws(()=>normalHtml(back));
+fs.mkdirSync('outputs/irpc-l6-base',{recursive:true});fs.writeFileSync('outputs/irpc-l6-base/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-base/preparation.html',normalHtml(d));const missing=normalBook(d);missing.base.benefits={state:'',amount:'',reference:''};const md=structuredClone(d);md.modelo_a_snapshot=saveNormalBook(md,recordNormal(md,missing));fs.writeFileSync('outputs/irpc-l6-base/missing.json',JSON.stringify(md));});
+test('malformed future input versions and duplicate IDs fail without resetting originals',()=>{const d=seed(),b=normalBook(d);b.base=input();b.base.version=2;assert.throws(()=>saveNormalBook(d,b));b.base.version=1;b.base.losses[1].id=b.base.losses[0].id;assert.throws(()=>saveNormalBook(d,b));});

tests/frontend/irpc-normal-costs.test.mjs

@@ -0,0 +1,40 @@
+import{calculateNormalBase}from'../../resources/js/lib/irpc-normal-base.ts';import{fraction}from'../../resources/js/lib/fiscal-rational.ts';
+import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
+import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalReportRows,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
+import{newNormalCosts,newCostRow,calculateNormalCosts,reusableCreditBalance,costRules,normalCostReport}from'../../resources/js/lib/irpc-normal-costs.ts';
+import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-schedules-preserved.json',import.meta.url),'utf8'));const val=f=>f?Number(f.numerator)/Number(f.denominator):null;
+function row(id,rule,amount,facts={},sourceCode='operating_expenses'){return{...newCostRow(id),rule,amount,sourceCode,document:'QA-'+id,line:'1',reference:'QA documento e factos qualificados para o período anual2026; valores sintéticos',conditions:'yes',facts};}
+function reconcile(b){const totals={};for(const r of b.schedules.rows){const k={tax_own:'expenseCorrections',tax_other:'expenseCorrections',undocumented:'expenseCorrections',capital_in:'positivePatrimonial',patrimonial_gain:'positivePatrimonial',capital_out:'negativePatrimonial',patrimonial_cost:'negativePatrimonial',future_cost:'timing',future_income:'timing',current_cost:'timing',current_income:'timing'}[r.rule];totals[k]=(totals[k]??0)+Number(r.amount);}for(const r of b.costs.rows){const k=costRules[r.rule][1];totals[k]=(totals[k]??0)+Number(r.amount);}for(const[k,a]of Object.entries(totals))b.profit.topics[k]={state:'known',amount:String(a),reference:'QA reconciliação aritmética por documento/linha dos mapas'};}
+function setup(rows){const d=seed(),b=normalBook(d);b.costs=newNormalCosts();b.costs.rows=rows;b.costs.advertisingReference='QA publicidade completa e vendas normais12000 integralmente reconciliadas';b.costs.salesOrdinary='yes';b.costs.creditRegime='ordinary';b.costs.creditBase='10000';b.costs.creditPrevious='550';b.costs.creditReference='QA créditos ordinários finais10000 e provisão fiscal anterior550 documentados, sem regime financeiro';reconcile(b);return{d,b};}
+function joint(){return setup([
+ row('allowance','allowance','100',{billed:'20',taxedNotBilled:'20'}),row('representation','representation','50'),row('advertising','advertising','80',{campaign:'no'}),row('credit','credit','200'),
+ row('stock','stock','60',{balanceKey:'inventory-A',lossObserved:'yes',observedLoss:'40',previous:'10'}),row('litigation','litigation','90',{balanceKey:'court-A',caseOngoing:'yes',chargeDeductible:'yes',obligation:'100',previous:'20'}),row('fuel','fuel','50',{supportedNormal:'40',passenger:'no'}),row('prior','prior_cost','80',{originalYear:'2025',unknownAtClose:'no',closingEvidence:'QA factura conhecida no fecho2025'}),
+ row('work','work','1000',{projectKey:'project-A',method:'percentage',price:'2000',totalCost:'1000',incurred:'500',priorRevenue:'600',priorCost:'300',bookCost:'200',costSource:'cost_of_sales',partialBilling:'yes',ownFractionalDelivery:'no',consistentMethod:'yes',deferredReceipt:'0'},'revenue'),
+]);}
+function model(r){const{d,b}=setup([r]);return calculateNormal(d,b);}
+const item=m=>m.costs.rows[0];
+test('compatible costs/provisions/prior timing/work produce exact profit6730 base4430 colecta1417.60 from existing6240 result',()=>{const{d,b}=joint(),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.schedules.net),520);assert.equal(val(m.costs.net),-250);assert.equal(val(m.taxableProfit),6730);assert.equal(val(m.taxableBase),4430);assert.equal(val(m.colecta),1417.6);assert.equal(m.version,'IRPC-normal-adjustments/6');assert.equal(m.tax,null);assert.equal(m.assessment.finalBalance.payable,null);assert.deepEqual(m.costs.rows.map(r=>val(r.adjustment)),[30,40,0,150,30,10,10,80,-600]);assert.equal(m.costs.pending.length,0);});
+test('allowance exceptions are disjoint amounts; accepted70 plus addback30; known zero differs from missing',()=>{let m=model(row('e','allowance','100',{billed:'20',taxedNotBilled:'20'}));assert.equal(val(item(m).accepted),70);assert.equal(val(item(m).adjustment),30);for(const facts of[{billed:'0',taxedNotBilled:'0'},{billed:'100',taxedNotBilled:'0'}])assert.notEqual(model(row('e','allowance','100',facts)).taxableProfit,null);for(const facts of[{billed:'',taxedNotBilled:'0'},{billed:'60',taxedNotBilled:'50'}])assert.equal(model(row('e','allowance','100',facts)).taxableProfit,null);});
+test('representation20percent accepted; fractional cents remain exact without fiscal rounding or autonomous tax',()=>{const m=model(row('f','representation','0.01'));assert.deepEqual(item(m).accepted,{numerator:'1',denominator:'500'});assert.deepEqual(item(m).adjustment,{numerator:'1',denominator:'125'});assert.equal(m.tax,null);assert.equal(m.assessment.finalBalance.scope,'L8');});
+test('advertising shares one annual1percent cap across documents and has no per-invoice duplicate allowance',()=>{const{d,b}=setup([row('n1','advertising','100',{campaign:'no'}),row('n2','advertising','100',{campaign:'no'})]);let m=calculateNormal(d,b);assert.deepEqual(m.costs.rows.map(r=>val(r.accepted)),[60,60]);assert.equal(val(m.costs.net),80);assert.deepEqual(m.costs.rows.map(r=>val(r.limit)),[120,120]);b.costs.rows.reverse();assert.equal(val(calculateNormal(d,b).costs.net),80);b.costs.salesOrdinary='';m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.schedules.net.numerator,'520');const c=setup([row('ad-a','advertising','100',{campaign:'no'}),row('ad-b','advertising','250',{campaign:'no'})]);const f=calculateNormal(c.d,c.b);assert.match(JSON.stringify(normalCostReport(f.costs)),/exacto 240\/7/);});
+test('campaign36A never silently receives ordinary advertising treatment',()=>{const m=model(row('campaign','advertising','100',{campaign:'yes'}));assert.equal(m.taxableProfit,null);assert.equal(item(m).accepted,null);assert.match(item(m).reason,/36-A/);});
+test('vehicle costs distinguish ordinary passenger50percent, documented public/rental exception and nonpassenger',()=>{for(const[facts,accepted]of[[{passenger:'yes',publicOrRental:'no'},50],[{passenger:'yes',publicOrRental:'yes'},100],[{passenger:'no'},100]])assert.equal(val(item(model(row('v','vehicle','100',facts))).accepted),accepted);assert.equal(model(row('v','vehicle','100',{passenger:'yes'})).taxableProfit,null);});
+test('fuel and rent cover independent rules; overlapping36h-i and36-4 stays pending without an invented combination',()=>{let m=model(row('fuel','fuel','100',{supportedNormal:'80',passenger:'yes',publicOrRental:'no'}));assert.equal(m.taxableProfit,null);assert.match(item(m).reason,/Articulação/);m=model(row('fuel','fuel','100',{supportedNormal:'100',passenger:'yes',publicOrRental:'no'}));assert.equal(val(item(m).accepted),50);m=model(row('rent','rental','100',{nonAcceptedQuota:'20',quotaReference:'QA quota36h documentada; não calculada automaticamente',passenger:'yes',publicOrRental:'yes'}));assert.equal(val(item(m).accepted),80);assert.equal(val(item(m).adjustment),20);assert.match(item(m).reason,/não apura automaticamente/);assert.equal(model(row('fuel','fuel','100',{supportedNormal:'101',passenger:'no'})).taxableProfit,null);assert.equal(model(row('rent','rental','100',{nonAcceptedQuota:'',quotaReference:'QA',passenger:'yes',publicOrRental:'no'})).taxableProfit,null);});
+test('credit provision caps both annual1.5percent and cumulative6percent; multiple rows share headroom and do not consume source balance',()=>{const{d,b}=setup([row('c1','credit','100'),row('c2','credit','100')]);let m=calculateNormal(d,b);assert.deepEqual(m.costs.rows.map(r=>val(r.accepted)),[25,25]);assert.equal(val(m.costs.net),150);assert.equal(b.costs.creditPrevious,'550');b.costs.creditPrevious='0';m=calculateNormal(d,b);assert.equal(val(m.costs.net),50);b.costs.creditPrevious='600';assert.equal(val(calculateNormal(d,b).costs.net),200);b.costs.creditPrevious='601';assert.equal(calculateNormal(d,b).taxableProfit,null);b.costs.creditRegime='regulated';assert.equal(calculateNormal(d,b).taxableProfit,null);b.costs.creditRegime='ordinary';b.costs.creditPrevious='';assert.equal(calculateNormal(d,b).taxableProfit,null);});
+test('inventory allowance respects observed loss less existing fiscal provision; absent observation is known rejection, not unknown zero',()=>{let m=model(row('s','stock','60',{balanceKey:'stock',lossObserved:'yes',observedLoss:'40',previous:'10'}));assert.equal(val(item(m).accepted),30);assert.equal(val(item(m).adjustment),30);m=model(row('s','stock','60',{lossObserved:'no'}));assert.equal(val(item(m).accepted),0);assert.equal(val(item(m).adjustment),60);m=model(row('s','stock','60',{balanceKey:'stock',lossObserved:'yes',observedLoss:'40',previous:''}));assert.equal(m.taxableProfit,null);});
+test('litigation needs current court process and deductible underlying charge; known failure adds back full amount',()=>{for(const facts of[{caseOngoing:'no'},{caseOngoing:'yes',chargeDeductible:'no'}]){const m=model(row('l','litigation','90',facts));assert.equal(val(item(m).accepted),0);assert.equal(val(item(m).adjustment),90);}const m=model(row('l','litigation','90',{caseOngoing:'yes',chargeDeductible:'yes',balanceKey:'court',obligation:'100',previous:'20'}));assert.equal(val(item(m).accepted),80);assert.equal(model(row('l','litigation','90',{caseOngoing:'yes',chargeDeductible:''})).taxableProfit,null);});
+test('reversal before deducted is taxed once; taxed-provision reversal is excluded only with prior fiscal evidence',()=>{let m=model(row('r','provision_reversal','50',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'yes'},'revenue'));assert.equal(val(item(m).adjustment),0);m=model(row('r','provision_reversal','50',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'no'},''));assert.equal(val(item(m).adjustment),50);m=model(row('r','taxed_reversal','50',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'yes'},'revenue'));assert.equal(val(item(m).adjustment),-50);assert.equal(model(row('r','taxed_reversal','80',{balanceKey:'old',previous:'70',eventEnded:'yes',inResult:'yes'},'revenue')).taxableProfit,null);});
+test('same fiscal object cannot reuse stock/litigation/reversal balance with another document',()=>{const{d,b}=setup([row('s1','stock','50',{balanceKey:'same',lossObserved:'yes',observedLoss:'100',previous:'0'}),row('s2','stock','50',{balanceKey:'same',lossObserved:'yes',observedLoss:'100',previous:'0'})]);const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.ok(m.costs.rows.every(r=>r.adjustment===null));});
+test('prior-period cost and income distinguish knowledge at previous closing; never edit earlier returns or recorded histories',()=>{for(const[rule,src,unknown,expected]of[['prior_cost','operating_expenses','yes',0],['prior_cost','operating_expenses','no',100],['prior_income','revenue','yes',0],['prior_income','revenue','no',-100]]){const m=model(row('p',rule,'100',{originalYear:'2025',unknownAtClose:unknown,closingEvidence:'QA fecho anterior'},src));assert.equal(val(item(m).adjustment),expected);}assert.equal(model(row('p','prior_cost','100',{originalYear:'2025',unknownAtClose:'',closingEvidence:'QA'})).taxableProfit,null);});
+test('work percentage uses accumulated performance less prior recognized revenue and cost, no double recognition',()=>{const{d,b}=joint(),m=calculateNormal(d,b),w=m.costs.rows.at(-1);assert.equal(val(w.limit),400);assert.equal(val(w.accepted),200);assert.equal(val(w.adjustment),-600);assert.match(w.reason,/grau=incorrido/);assert.equal(b.costs.rows.at(-1).facts.priorRevenue,'600');});
+test('closing work respects mandatory percentage,95percent threshold and missing facts; estimated loss is separate full addback',()=>{const{d,b}=joint(),w=b.costs.rows.at(-1);w.facts.method='closing';assert.equal(calculateNormal(d,b).taxableProfit,null);w.facts.partialBilling='no';w.facts.priorRevenue='0';w.facts.priorCost='0';w.facts.publicReception='no';let m=calculateNormal(d,b);assert.equal(val(m.costs.rows.at(-1).limit),0);w.facts.incurred='950';m=calculateNormal(d,b);assert.equal(val(m.costs.rows.at(-1).limit),2000);w.facts.deferredReceipt='1';assert.equal(calculateNormal(d,b).taxableProfit,null);assert.equal(val(item(model(row('estimate','estimated_work_loss','100'))).adjustment),100);});
+test('cross-map duplicate identity and cumulative source over-allocation block only dependent totals',()=>{const{d,b}=joint();b.costs.rows[0].document=b.rows[0].document+' ';b.costs.rows[0].line=b.rows[0].line;let m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.match(m.costs.rows[0].reason,/repetidos/);assert.equal(m.costs.rows[0].adjustment,null);assert.equal(val(m.costs.rows[1].adjustment),40);const c=joint();c.b.costs.rows[0].amount='1000';reconcile(c.b);m=calculateNormal(c.d,c.b);assert.equal(m.taxableProfit,null);assert.match(m.costs.pending.join(' '),/excedem a linha/);});
+test('missing one credit parameter retains known independent corrections and makes downstream totals unknown; upstream records remain',()=>{const{d,b}=joint();b.costs.creditPrevious='';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.taxableBase,null);assert.equal(m.colecta,null);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.costs.rows[1].adjustment),40);assert.equal(val(m.schedules.net),520);assert.equal(m.schedules.pending.length,0);});
+test('credit reuse requires known financial closing balances; absent schedule never creates zero',()=>{assert.equal(reusableCreditBalance(null),null);assert.equal(reusableCreditBalance({cashSchedule:[{salesReceivablesBalance:null,openingReceivablesBalance:'0'}]}),null);assert.equal(val(reusableCreditBalance({cashSchedule:[{salesReceivablesBalance:'100',openingReceivablesBalance:'20'}]})),120);});
+test('installed5 stays current without recalculation; version6 API-ready snapshots preserve books/history and export exact rules/amounts',()=>{const old=seed(),before=normalBook(old);assert.equal(normalCurrent(old,before),true);assert.equal(before.result.model.version,'IRPC-normal-adjustments/5');const{d,b}=joint(),store=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T00:30:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),before.result);const saved=JSON.parse(d.modelo_a_snapshot);assert.deepEqual(saved.books,store.books);assert.deepEqual(saved.irpcWithholdings,store.irpcWithholdings);assert.match(normalHtml(d),/1417.60/);assert.match(normalHtml(d),/parcela aceite/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/36\(1\)n/);assert.match(JSON.stringify(normalReportRows(d)),/M20 — correspondência/);fs.mkdirSync('outputs/irpc-l6-costs',{recursive:true});fs.writeFileSync('outputs/irpc-l6-costs/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-costs/preparation.html',normalHtml(d));const missing=normalBook(d);missing.costs.creditPrevious='';d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,missing));fs.writeFileSync('outputs/irpc-l6-costs/missing.json',JSON.stringify(d));const changed=normalBook(d);changed.costs.rows[0].facts.billed='30';d.modelo_a_snapshot=saveNormalBook(d,changed);assert.equal(normalCurrent(d,normalBook(d)),false);assert.throws(()=>normalHtml(d));});
+test('malformed versions, unknown rules and non-string facts are refused with saved originals intact',()=>{const{d,b}=joint();for(const change of[x=>x.version=2,x=>x.rows[0].rule='__proto__',x=>x.rows[0].facts.billed=20]){const c=structuredClone(b);change(c.costs);assert.throws(()=>saveNormalBook(d,c));}assert.equal(normalCurrent(d,normalBook(d)),true);});
+
+test('additional categories,shared limits and closing method generate separate recoverable compatible cases',()=>{const cases={additional:setup([row('vehicle','vehicle','100',{passenger:'yes',publicOrRental:'no'}),row('rental','rental','100',{nonAcceptedQuota:'20',quotaReference:'QA quota36h documentada',passenger:'yes',publicOrRental:'yes'}),row('estimate','estimated_work_loss','50'),row('reverse','provision_reversal','50',{balanceKey:'provision-old-deducted',previous:'50',eventEnded:'yes',inResult:'no'},''),row('taxed-reverse','taxed_reversal','50',{balanceKey:'provision-old-taxed',previous:'50',eventEnded:'yes',inResult:'yes'},'revenue'),row('prior-income','prior_income','50',{originalYear:'2025',unknownAtClose:'no',closingEvidence:'QA receita conhecida no encerramento anterior'},'revenue')]),limits:setup([row('ad1','advertising','100',{campaign:'no'}),row('ad2','advertising','100',{campaign:'no'}),row('cr1','credit','100'),row('cr2','credit','100')]),closing:joint()};const w=cases.closing.b.costs.rows.at(-1);Object.assign(w.facts,{method:'closing',partialBilling:'no',priorRevenue:'0',priorCost:'0',publicReception:'no'});const expected={additional:[7050,4750,1520],limits:[7210,4910,1571.2],closing:[6530,4230,1353.6]};for(const[name,{d,b}]of Object.entries(cases)){const m=calculateNormal(d,b);assert.deepEqual([val(m.taxableProfit),val(m.taxableBase),val(m.colecta)],expected[name]);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));fs.writeFileSync('outputs/irpc-l6-costs/'+name+'.json',JSON.stringify(d));}});
+
+test('percentage-generated loss below one cent remains a negative fiscal result, never a silently truncated zero',()=>{const{b}=joint();b.base.lossesState='absent';b.base.losses=[];assert.equal(calculateNormalBase(b.base,fraction(-1n,1000n),'2026').taxableBase,null);assert.equal(val(calculateNormalBase(b.base,fraction(-1n,1000n),'2026','QA perda corrente exacta').taxableBase),0);assert.equal(val(calculateNormalBase(b.base,fraction(1n,1000n),'2026').taxableBase),0.001);});

tests/frontend/irpc-normal-depreciation.test.mjs

@@ -0,0 +1,26 @@
+import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
+import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalReportRows,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
+import{newNormalDepreciation,newDepreciationAsset,reuseNormalAssets,calculateNormalDepreciation,depreciationCatalog}from'../../resources/js/lib/irpc-normal-depreciation.ts';
+import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-costs-preserved.json',import.meta.url),'utf8')),val=f=>f?Number(f.numerator)/Number(f.denominator):null;
+function asset(p={}){return{...newDepreciationAsset('server'),assetKey:'asset-server',description:'Servidor QA',document:'QA-activo-servidor',line:'1',category:'server',valuation:'historical_new',specificRate:'no',method:'constant',rate:'20',timing:'annual',start:'2026-01-01',exitState:'absent',cost:'500',residual:'0',accounting:'120',previousAccounting:'0',previousFiscal:'0',priorAvailable:'0',previousReference:'QA ausência de quotas anteriores demonstrada,ou saldos anteriores conforme documentos',consistentMethod:'yes',conditions:'yes',reference:'QA factura/classificação/base histórica/período documentados,sem reavaliações ou regimes especiais',...p};}
+function setup(a=asset(),bookExpense=a.accounting){const d=seed(),b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation=bookExpense;d.business_plan_snapshot=JSON.stringify(p);b.depreciation={...newNormalDepreciation(),completenessReference:'QA todos activos/quotas e plano reconciliados no sujeito/exercício2026',assets:[a]};return{d,b};}
+const model=(a,expense)=>{const{d,b}=setup(a,expense);return calculateNormal(d,b);};
+test('version7 reuses existing server and replaces20 legacy adjustment exactly once without changing financial result or old maps',()=>{const{d,b}=setup(),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.depreciation.adjustment),20);assert.equal(val(m.taxableProfit),6730);assert.equal(val(m.taxableBase),4430);assert.equal(val(m.colecta),1417.6);assert.equal(m.version,'IRPC-normal-adjustments/7');assert.equal(val(m.schedules.net),520);assert.deepEqual(m.schedules.assets,[]);assert.deepEqual(m.schedules.input.assets,b.schedules.assets);assert.equal(m.tax,null);});
+test('documented first-year duodecimos include July and exclude month of exit',()=>{let m=model(asset({start:'2026-07-15',timing:'months'}));assert.equal(m.depreciation.assets[0].months,6);assert.equal(val(m.depreciation.assets[0].deduction),50);assert.equal(val(m.taxableProfit),6780);assert.equal(val(m.taxableBase),4480);assert.equal(val(m.colecta),1433.6);m=model(asset({start:'2026-07-15',timing:'months',exitState:'known',exitDate:'2026-10-15'}));assert.equal(m.depreciation.assets[0].months,3);assert.equal(val(m.depreciation.assets[0].deduction),25);assert.equal(val(m.colecta),1441.6);});
+test('annual first-year option remains distinct from duodecimos; contradictory dates and unknown event are not defaulted',()=>{assert.equal(val(model(asset({start:'2026-07-15'})).depreciation.assets[0].deduction),100);for(const p of[{exitState:''},{exitState:'known',exitDate:''},{exitState:'absent',exitDate:'2026-10-15'},{start:'2026-02-31'},{exitState:'known',exitDate:'2025-12-31'}])assert.equal(model(asset(p)).colecta,null);});
+test('declining method uses fiscal remaining basis and coefficient capped by minimum life; result differs from accounting depreciation',()=>{const m=model(asset({method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no',accounting:'240'}));assert.equal(val(m.depreciation.assets[0].quota),200);assert.equal(val(m.depreciation.assets[0].deduction),200);assert.equal(val(m.depreciation.adjustment),40);assert.equal(val(m.taxableProfit),6630);assert.equal(val(m.taxableBase),4330);assert.equal(val(m.colecta),1385.6);for(const p of[{factor:'2.1'},{newTangible:'no'},{category:'furniture',factor:'2'},{category:'commercial_building',factor:'2'}])assert.equal(model(asset({method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no',...p})).colecta,null);});
+test('coefficient bands1.5/2/2.5 and half-to-maximum constant-rate recorte are applied by catalog life',()=>{const c=model(asset({category:'computer',method:'declining',factor:'1.5',newTangible:'yes',switchToStraight:'no',accounting:'200'}));assert.equal(val(c.depreciation.assets[0].quota),187.5);assert.equal(model(asset({category:'computer',method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no'})).colecta,null);const m=model(asset({category:'laundry_machine',specificRate:'yes',method:'declining',factor:'2.5',newTangible:'yes',switchToStraight:'no',accounting:'200'}));assert.equal(val(m.depreciation.assets[0].quota),156.25);assert.equal(val(model(asset({rate:'10'})).depreciation.assets[0].deduction),50);assert.equal(model(asset({rate:'9.99'})).colecta,null);});
+test('previous taxable accounting quotas are only recovered within current quota and documented available balance',()=>{const m=model(asset({start:'2025-01-01',accounting:'80',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'}));assert.equal(val(m.depreciation.assets[0].deduction),100);assert.equal(val(m.depreciation.assets[0].priorUsed),20);assert.equal(val(m.depreciation.assets[0].priorRemaining),20);assert.equal(val(m.depreciation.adjustment),-20);assert.equal(val(m.taxableProfit),6730);assert.equal(m.depreciation.input.assets[0].priorAvailable,'40');for(const p of[{priorAvailable:''},{priorAvailable:'41'},{previousFiscal:'121'},{previousReference:''}])assert.equal(model(asset({start:'2025-01-01',accounting:'80',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40',...p})).colecta,null);});
+test('unrecorded quotas are not invented as a deduction; zero previous balance remains explicit',()=>{const m=model(asset({accounting:'0'}));assert.equal(val(m.depreciation.assets[0].quota),100);assert.equal(val(m.depreciation.assets[0].deduction),0);assert.equal(val(m.depreciation.adjustment),0);assert.equal(model(asset({previousAccounting:''})).colecta,null);});
+test('article8-2 option requires documented past condition and remaining minimum life,not an automatic switch',()=>{const a=asset({start:'2022-01-01',method:'declining',factor:'2',newTangible:'yes',switchToStraight:'yes',priorFullQuotas:'yes',previousAccounting:'500',previousFiscal:'420',priorAvailable:'80',accounting:'0'}),m=model(a);assert.equal(val(m.depreciation.assets[0].quota),80);assert.equal(val(m.depreciation.assets[0].deduction),80);assert.equal(val(m.depreciation.assets[0].priorUsed),80);assert.equal(model({...a,priorFullQuotas:''}).colecta,null);assert.equal(model({...a,priorFullQuotas:'no'}).colecta,null);});
+test('specific tableI prevails over generic tableII and known codes are never replaced with a free rate',()=>{const m=model(asset({category:'hotel_decoration',specificRate:'yes',rate:'20'}));assert.equal(m.depreciation.assets[0].catalog.table,'I');assert.equal(m.depreciation.assets[0].catalog.code,'84.2/B');assert.equal(val(m.depreciation.assets[0].quota),100);assert.equal(model(asset({specificRate:'yes'})).colecta,null);assert.equal(model(asset({category:'other'})).colecta,null);assert.equal(model(asset({category:'hotel_decoration',specificRate:'no'})).colecta,null);assert.equal(model(asset({valuation:'used'})).colecta,null);assert.equal(model(asset({valuation:''})).colecta,null);});
+test('commercial building excludes separately known land; zero land is not presumed when missing',()=>{const m=model(asset({category:'commercial_building',rate:'2',cost:'1000',land:'200',accounting:'30'}));assert.equal(val(m.depreciation.assets[0].basis),800);assert.equal(val(m.depreciation.assets[0].deduction),16);assert.equal(val(m.depreciation.adjustment),14);assert.equal(model(asset({category:'commercial_building',rate:'2',land:''})).colecta,null);});
+test('vehicle ceiling800000 and non-eligible accounting share are separate from prior recoverable quotas',()=>{let m=model(asset({category:'passenger_vehicle',rate:'25',vehicleException:'no',cost:'900000',accounting:'225000'}));assert.equal(val(m.depreciation.assets[0].taxBasis),800000);assert.equal(val(m.depreciation.assets[0].deduction),200000);assert.equal(val(m.depreciation.adjustment),25000);m=model(asset({category:'passenger_vehicle',rate:'25',vehicleException:'no',cost:'900000',accounting:'9000'}));assert.equal(val(m.depreciation.assets[0].eligibleCurrent),8000);assert.equal(val(m.depreciation.assets[0].deduction),8000);assert.equal(model(asset({category:'passenger_vehicle',rate:'25',vehicleException:''})).colecta,null);assert.equal(model(asset({category:'passenger_vehicle',rate:'25',vehicleException:'no',cost:'900000',start:'2025-01-01',previousAccounting:'225000',previousFiscal:'200000',priorAvailable:'25000'})).colecta,null);});
+test('low value is an explicit individual-asset option,not automatic just because cost is below20000',()=>{const m=model(asset({method:'low_value',individual:'yes',accounting:'500'}));assert.equal(val(m.depreciation.assets[0].deduction),500);assert.equal(val(m.colecta),1289.6);assert.equal(model(asset({method:'low_value',individual:'no'})).colecta,null);assert.equal(model(asset({category:'other',method:'low_value',individual:'yes'})).colecta,null);assert.equal(model(asset({method:'low_value',individual:'yes',cost:'20000.01'})).colecta,null);});
+test('software conditions and explicit nondepreciable category have distinct outcomes',()=>{assert.equal(model(asset({category:'software',rate:'25',limitedRights:''})).colecta,null);assert.equal(val(model(asset({category:'software',rate:'25',limitedRights:'yes'})).depreciation.assets[0].deduction),120);const m=model(asset({category:'nondepreciable',start:'',method:'',previousAccounting:''}));assert.equal(val(m.depreciation.assets[0].deduction),0);assert.equal(val(m.depreciation.adjustment),120);});
+test('maximum life exhaustion excludes current quota; first-use future period is known nondeduction',()=>{const m=model(asset({start:'2014-01-01',previousAccounting:'400',previousFiscal:'400',priorAvailable:'0'}));assert.equal(val(m.depreciation.assets[0].deduction),0);assert.match(m.depreciation.assets[0].reason,/vida útil máxima esgotada/);assert.equal(val(model(asset({start:'2027-01-01'})).depreciation.assets[0].deduction),0);assert.equal(model(asset({category:'computer',rate:'25',start:'2018-07-01'})).colecta,null);const clipped=model(asset({category:'computer',rate:'25',start:'2018-07-01',timing:'months'}));assert.equal(clipped.depreciation.assets[0].months,6);});
+test('duplicate asset/document and unreconciled accounting cannot create a second depreciation adjustment',()=>{const{d,b}=setup();b.depreciation.assets.push({...asset({id:'second'}),accounting:'0'});assert.equal(calculateNormal(d,b).colecta,null);const c=setup();c.b.depreciation.assets[0].document=c.b.rows[0].document;c.b.depreciation.assets[0].line=c.b.rows[0].line;assert.equal(calculateNormal(c.d,c.b).colecta,null);assert.equal(model(asset(),'121').colecta,null);});
+test('one unknown asset keeps independent quotas visible but total profit/base/colecta dependent on reconciliation remains unknown',()=>{const{d,b}=setup(asset({accounting:'60'}),'120');b.depreciation.assets.push(asset({id:'second',assetKey:'second',document:'QA-second',category:'other',accounting:'60'}));const m=calculateNormal(d,b);assert.equal(val(m.depreciation.assets[0].deduction),60);assert.equal(m.depreciation.assets[1].deduction,null);assert.equal(m.taxableProfit,null);assert.equal(m.taxableBase,null);assert.equal(m.colecta,null);});
+test('reuse copies declared values without inventing previous accounting/carry data; installed6 stays current and histories survive7',()=>{const d=seed(),old=normalBook(d);assert.equal(normalCurrent(d,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/6');const reused=reuseNormalAssets(old.schedules.assets);assert.equal(reused.assets[0].cost,old.schedules.assets[0].cost);assert.equal(reused.assets[0].previousAccounting,'');assert.equal(reused.assets[0].priorAvailable,'');const{d:next,b}=setup(asset({start:'2026-07-15',timing:'months'})),before=JSON.parse(next.modelo_a_snapshot);const oldAssets=structuredClone(b.schedules.assets);next.modelo_a_snapshot=saveNormalBook(next,recordNormal(next,b,'2026-10-26T10:00:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(next)));assert.equal(normalCurrent(next,back),true);assert.deepEqual(back.history.at(-1),old.result);assert.deepEqual(back.schedules.assets,oldAssets);assert.deepEqual(JSON.parse(next.modelo_a_snapshot).books,before.books);assert.deepEqual(JSON.parse(next.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);assert.match(normalHtml(next),/1433.60/);assert.match(JSON.stringify(createProjectDossierReport(next,{selectedSections:new Set(['finance'])})),/quota anterior/);const changed=structuredClone(back);changed.depreciation.assets[0].priorAvailable='1';next.modelo_a_snapshot=saveNormalBook(next,changed);assert.equal(normalCurrent(next,normalBook(next)),false);assert.throws(()=>normalHtml(next));});
+test('recoverable scenarios generate five API/report proofs without recalculating accepted predecessor suites',()=>{const cases={months:setup(asset({start:'2026-07-15',timing:'months'})),declining:setup(asset({method:'declining',factor:'2',newTangible:'yes',switchToStraight:'no',accounting:'240'})),prior:setup(asset({start:'2025-01-01',accounting:'80',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'})),specific:setup(asset({category:'laundry_machine',specificRate:'yes',rate:'12.5'})),missing:setup(asset({previousAccounting:''}))};fs.mkdirSync('outputs/irpc-l6-depreciation',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));fs.writeFileSync('outputs/irpc-l6-depreciation/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-depreciation/'+name+'.html',normalHtml(d));}assert.equal(val(normalBook(cases.specific.d).result.model.colecta),1429.6);});

tests/frontend/irpc-normal-form-preparation.test.mjs

@@ -0,0 +1,25 @@
+import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
+import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
+import{newNormalFormPreparation,reuseDirectFormAllocations,normalFormRepresentation,prepareNormalForms}from'../../resources/js/lib/irpc-normal-form-preparation.ts';
+import{fraction}from'../../resources/js/lib/fiscal-rational.ts';
+import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-periods-fx-preserved.json',import.meta.url),'utf8')),val=f=>f?Number(f.numerator)/Number(f.denominator):null;
+function setup(){const d=seed(),b=normalBook(d);b.forms={...newNormalFormPreparation(),edition:'accepted_pdf_and_m20a1',reference:'QA PDFM22/Q10–12 e M20A.1/Q4;edições inventariadas distintas',completenessReference:'QA contas completas da oportunidade/sujeito no período;sem outros custos ou proveitos omitidos',allocations:[...reuseDirectFormAllocations(normalFinancialSource(d)),{id:'revenue',sourceCode:'revenue',account:'7.2',amount:'6000',reference:'QA prestação de serviços documentada,sem vendas de bens'},{id:'opex',sourceCode:'operating_expenses',account:'6.3',amount:'600',reference:'QA fornecimentos e serviços de terceiros completos no período'}],incomeTax:{state:'absent',amount:'',placement:'',reference:'QA ausência documentada de imposto contabilizado;não inferir gasto da colecta'},reducedRate:{state:'absent',reference:'QA sujeito/período sem parcela de imposto a taxa reduzida'}};return{d,b};}
+const field=(m,code)=>m.formPreparation.fields.find(f=>f.code===code);
+test('exact representation keeps signedfraction,approximation,zero,missing and parentheses distinct without fiscal rounding',()=>{for(const f of[fraction(1n,3n),fraction(-1n,300n),fraction(123456789012345678901n,100n)]){const r=normalFormRepresentation(f,'whole');assert.equal(r.exact,f.numerator+'/'+f.denominator+' MZN');assert.equal(r.represented,null);assert.equal(r.ready,false);}assert.match(normalFormRepresentation(fraction(1n,3n)).display,/≈/);assert.equal(normalFormRepresentation(fraction(0n)).represented,'0');assert.equal(normalFormRepresentation(null).display,'Indeterminado');assert.equal(normalFormRepresentation(fraction(-20n),'whole',true).represented,'(20)');assert.match(normalFormRepresentation(fraction(1n,2n)).reason,/exacto ao cêntimo/);});
+test('optional9 prepares M20 classifications/netresult and M22 mappedadjustments while preserving all existing totals',()=>{const{d,b}=setup(),before=normalBook(d).result.model,m=calculateNormal(d,b);assert.equal(m.version,'IRPC-normal-adjustments/9');for(const k of['accountingProfit','taxableProfit','taxableBase','colecta'])assert.deepEqual(m[k],before[k]);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(field(m,'200').value),3120);assert.equal(field(m,'200').transcriptionReady,false);assert.equal(val(field(m,'213').value),0);assert.equal(val(field(m,'206').value),10);assert.equal(val(field(m,'238').value),3130);assert.equal(val(field(m,'258').value),0);assert.equal(m.formPreparation.reconciliation.matches,true);assert.equal(field(m,'259').application,'not_applicable');assert.equal(field(m,'260').transcriptionReady,true);assert.equal(val(field(m,'302').value),1001.6);assert.equal(field(m,'302').representation.ready,true);assert.equal(field(m,'309–316').value,null);assert.equal(m.assessment.finalBalance.payable,null);});
+test('missingorcontradictory booktax blocks only netresult and its fieldreconciliation; knownnormalprofit/base/colecta preserved',()=>{for(const tax of[{state:'',amount:'',placement:'',reference:''},{state:'absent',amount:'320',placement:'outside',reference:'QA'},{state:'known',amount:'320',placement:'included',reference:'QA'}]){const{d,b}=setup();b.forms.incomeTax=tax;const m=calculateNormal(d,b);assert.equal(m.formPreparation.netResult,null);assert.equal(field(m,'200').value,null);assert.equal(val(field(m,'260').value),3130);assert.equal(val(field(m,'300').value),1001.6);assert.equal(val(m.colecta),1001.6);}});
+test('incomeTaxalreadyincluded reconciles account8.5 and mappedtax without subtracting it again',()=>{const{d,b}=setup();b.forms.incomeTax={state:'known',amount:'320',placement:'included',reference:'QA imposto reconhecido no plano'};b.forms.allocations.find(a=>a.id==='opex').amount='280';b.forms.allocations.push({id:'tax',sourceCode:'operating_expenses',account:'8.5',amount:'320',reference:'QA imposto já no custo de origem'});b.schedules.rows.push({id:'tax',rule:'tax_own',amount:'320',sourceCode:'operating_expenses',document:'QA-tax',line:'1',reference:'QA imposto sobre lucro já incluído',fiscalYear:'',conditions:'yes'});Object.assign(b.profit.topics.expenseCorrections,{state:'known',amount:'320',reference:'QA corresponde ao imposto contabilizado já no resultado'});const m=calculateNormal(d,b);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(field(m,'213').value),0);assert.equal(val(m.taxableProfit),3450);assert.equal(field(m,'238').value,null);assert.equal(m.formPreparation.reconciliation.matches,false);assert.ok(m.formPreparation.unmapped.some(e=>e.reason.includes('213')));});
+test('incomplete revenueclassification does not erase directM20 fields or independentM22 calculations',()=>{const{d,b}=setup();b.forms.allocations.find(a=>a.id==='revenue').amount='5999';const m=calculateNormal(d,b);assert.equal(m.formPreparation.m20.find(f=>f.account==='7.2').value,null);assert.equal(val(m.formPreparation.m20.find(f=>f.account==='6.5').value),60);assert.equal(m.formPreparation.netResult,null);assert.equal(val(m.taxableProfit),3130);assert.equal(val(field(m,'300').value),1001.6);});
+test('fractional M20 allocations remain exact; no truncation or rounding changes source or net/taxable totals',()=>{const{d,b}=setup();b.forms.allocations.find(a=>a.id==='opex').amount='300.50';b.forms.allocations.push({id:'other',sourceCode:'operating_expenses',account:'6.8',amount:'299.50',reference:'QA gastos operacionais restantes documentados'});const m=calculateNormal(d,b),f=m.formPreparation.m20.find(f=>f.account==='6.3');assert.deepEqual(f.value,fraction(601n,2n));assert.equal(f.representation.ready,false);assert.equal(f.representation.represented,null);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(m.colecta),1001.6);});
+test('lossuses positiveM22 lossfield and M20parentheses; no loss in profitfield and no negative taxablebase',()=>{const{d,b}=setup(),p=JSON.parse(d.business_plan_snapshot);p.plan.products[0].unitPrice='20';b.schedules.currentLossReference='QA perda fiscal corrente reconciliada no sujeito/período,sem reporte automático';d.business_plan_snapshot=JSON.stringify(p);b.forms.allocations.find(a=>a.id==='revenue').amount='1200';const m=calculateNormal(d,b);assert.equal(val(m.taxableProfit),-1670);assert.equal(val(field(m,'259').value),1670);assert.equal(field(m,'260').application,'not_applicable');assert.equal(m.formPreparation.netRepresentation.represented,'(1680)');assert.equal(val(m.taxableBase),0);assert.equal(val(m.colecta),0);});
+test('unmapped priorquota deduction keeps demonstrated effect and existing260/278/300; no guessedblankfield',()=>{const{d,b}=setup(),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation='48';d.business_plan_snapshot=JSON.stringify(p);Object.assign(b.depreciation.assets[0],{accounting:'24',start:'2025-01-01',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'});b.forms.allocations.find(a=>a.sourceCode==='depreciation').amount='24';const m=calculateNormal(d,b);assert.equal(val(m.depreciation.adjustment),-26);assert.equal(val(m.colecta),1001.6);assert.ok(m.formPreparation.unmapped.some(e=>e.origin.startsWith('Mapa de amortizações')));assert.equal(field(m,'258').value,null);assert.equal(field(m,'238').value,null);assert.equal(val(field(m,'260').value),3130);assert.equal(m.formPreparation.entries.find(e=>e.origin.startsWith('Mapa de amortizações')).code,null);});
+test('reducedrate unknown or knowninL7 blocks only302,notnormal300 and not finalL8 assumptions',()=>{for(const state of['','known']){const{d,b}=setup();b.forms.reducedRate.state=state;const m=calculateNormal(d,b);assert.equal(field(m,'302').value,null);assert.equal(val(field(m,'300').value),1001.6);assert.equal(val(m.colecta),1001.6);assert.equal(m.assessment.finalBalance.recoverable,null);}});
+test('save/recover/report preserves8history and originalplan and never claims officialrounding or crosseditiontransfer',()=>{const{d,b}=setup(),original=d.business_plan_snapshot,old=structuredClone(b.result);assert.equal(normalCurrent(d,normalBook(d)),true);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(d.business_plan_snapshot,original);assert.match(normalHtml(d),/campo213/);assert.match(normalHtml(d),/transporte automático M20/);assert.match(normalHtml(d),/exacto ao cêntimo/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/campo302/);back.forms.allocations[0].reference+='changed';assert.equal(normalCurrent(d,back),false);});
+test('fivenewcases write privateAPI proof inputs and reports without rerunning accepted functionalsuites',()=>{const cases={mapped:setup(),fractional:setup(),missing:setup(),unmapped:setup(),booktax:setup()};cases.booktax.b.forms.incomeTax={state:'known',amount:'320',placement:'outside',reference:'QA gasto contabilístico exterior ao plano;campo próprio pendente'};cases.fractional.b.forms.allocations.find(a=>a.id==='opex').amount='300.50';cases.fractional.b.forms.allocations.push({id:'other',sourceCode:'operating_expenses',account:'6.8',amount:'299.50',reference:'QA parcela contabilística com centavos'});cases.missing.b.forms.incomeTax={state:'',amount:'',placement:'',reference:''};const u=cases.unmapped,p=JSON.parse(u.d.business_plan_snapshot);p.plan.assetDepreciation='48';u.d.business_plan_snapshot=JSON.stringify(p);Object.assign(u.b.depreciation.assets[0],{accounting:'24',start:'2025-01-01',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'});u.b.forms.allocations.find(a=>a.sourceCode==='depreciation').amount='24';fs.mkdirSync('outputs/irpc-l6-values-forms',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));fs.writeFileSync('outputs/irpc-l6-values-forms/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-values-forms/'+name+'.html',normalHtml(d));}});
+
+test('newlyidentified includedtax mismatch blocks only dependent213/reconciliation without revising demonstratedtax',()=>{const{d,b}=setup();b.forms.incomeTax={state:'known',amount:'320',placement:'included',reference:'QA imposto reconhecido no plano'};b.forms.allocations.find(a=>a.id==='opex').amount='280';b.forms.allocations.push({id:'tax',sourceCode:'operating_expenses',account:'8.5',amount:'320',reference:'QA imposto reconhecido no custo da origem'});const m=calculateNormal(d,b);assert.equal(val(m.colecta),1001.6);assert.equal(val(m.formPreparation.netResult),3120);assert.equal(val(field(m,'213').value),0);assert.equal(field(m,'238').value,null);assert.equal(val(field(m,'260').value),3130);assert.ok(m.formPreparation.pending.some(s=>s.includes('tax_own')));});
+test('positive and negative asseteffects remain separate; netdepreciation is never all assignedto206',()=>{const{d,b}=setup(),a=structuredClone(b.depreciation.assets[0]);Object.assign(b.depreciation.assets[0],{cost:'60',accounting:'36'});Object.assign(a,{id:'other',assetKey:'other',document:'QA-other-asset',accounting:'24',start:'2025-01-01',previousAccounting:'120',previousFiscal:'80',priorAvailable:'40'});b.depreciation.assets.push(a);const m=calculateNormal(d,b);assert.equal(val(m.depreciation.adjustment),4);assert.equal(val(field(m,'206').value),30);assert.equal(val(m.taxableProfit),3124);assert.equal(m.formPreparation.unmapped.length,1);assert.equal(val(m.formPreparation.unmapped[0].value),-26);assert.equal(field(m,'238').value,null);});
+test('acceptedcostproof feeds independentM22 labels without applying printedpercentages again',()=>{const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-costs-preserved.json',import.meta.url),'utf8')),b=normalBook(d),m=b.result.model,{b:input}=setup();const mapped=prepareNormalForms(input.forms,m,normalFinancialSource(d));for(const[rule,code]of [['allowance','219'],['representation','220'],['advertising','221'],['credit','209']]){const row=m.costs.rows.find(r=>r.rule===rule);assert.ok(row);const sum=m.costs.rows.filter(r=>r.rule===rule).reduce((s,r)=>s+val(r.adjustment),0);const value=mapped.fields.find(f=>f.code===code).value;if(code!=='209')assert.equal(val(value),sum);else assert.equal(val(value),m.costs.rows.filter(r=>['credit','stock','litigation'].includes(r.rule)).reduce((s,r)=>s+val(r.adjustment),0));}assert.deepEqual(b.result.model,m);});
+
+test('absence of booktax cannot erase previouslyidentified ownincomeTax cost; independentknowncolecta remains',()=>{const{d,b}=setup();b.schedules.rows.push({id:'tax',rule:'tax_own',amount:'320',sourceCode:'operating_expenses',document:'QA-tax',line:'1',reference:'QA imposto já incluído',fiscalYear:'',conditions:'yes'});Object.assign(b.profit.topics.expenseCorrections,{state:'known',amount:'320',reference:'QA mapa do imposto próprio'});b.forms.incomeTax={state:'absent',amount:'',placement:'',reference:'QA ausência a conferir'};const m=calculateNormal(d,b);assert.equal(m.formPreparation.netResult,null);assert.ok(m.formPreparation.pending.some(s=>s.includes('contradiz imposto próprio')));assert.equal(val(field(m,'300').value),1104);});

tests/frontend/irpc-normal-period-fx.test.mjs

@@ -0,0 +1,33 @@
+import test from'node:test';import assert from'node:assert/strict';import fs from'node:fs';
+import{normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalFinancialSource}from'../../resources/js/lib/irpc-normal.ts';
+import{newNormalPeriodFx,mapNormalPeriodFx}from'../../resources/js/lib/irpc-normal-period-fx.ts';
+import{emptyFxSelection,selectFx}from'../../resources/js/lib/iva-fx-selection.ts';
+import{createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+import{newCurrencyEvent}from'../../resources/js/lib/iva-currency-events.ts';
+import{irpcFxSources}from'../../resources/js/lib/irpc-fx.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-depreciation-preserved.json',import.meta.url),'utf8')),val=f=>f?Number(f.numerator)/Number(f.denominator):null;
+function fx(direction='mzn_per_unit',rate='64'){const s={...emptyFxSelection(),nature:'commercial',submissionDate:'2026-10-26',bulletinDate:'2026-10-26',bulletinRef:'QA pressuposto sintético64; não boletim real',source:'https://www.bancomoc.mz/',sourceCurrency:'USD',direction,mean:rate};return{...s,applied:selectFx(s)};}
+function setup(currency='MZN',kind='start'){
+ const d=seed(),b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.currency=currency;d.business_plan_snapshot=JSON.stringify(p);
+ b.rows=[];b.costs=undefined;b.schedules.rows=[];b.schedules.interest.amount=currency==='USD'?'7680':'120';
+ for(const t of Object.values(b.profit.topics)){t.state='absent';t.amount='';t.reference='QA ausência declarada no período seleccionado';}
+ b.base.losses=[];b.base.lossesState='absent';b.base.lossesReference='QA ausência de perdas reportadas';
+ b.depreciation.assets[0].accounting=currency==='USD'?'3840':'60';b.depreciation.assets[0].cost=currency==='USD'?'32000':'500';b.depreciation.assets[0].start='2026-07-01';b.depreciation.assets[0].timing='months';
+ b.periodsFx={...newNormalPeriodFx(),kind,from:'2026-07-01',to:'2026-12-31',planStart:'2026-01-01',reference:'QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito',mznMapsReference:'QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período',conversionReference:currency==='USD'?'QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada':''};
+ if(currency==='USD')b.periodsFx.months=Array.from({length:6},(_,n)=>({period:n+7,currency:'USD',fxSelection:fx()}));
+ return{d,b};
+}
+test('installed7 stays current without opt-in; optional8 preserves original result and plan while selecting6 months',()=>{const d=seed(),old=normalBook(d);assert.equal(normalCurrent(d,old),true);const {d:next,b}=setup(),m=calculateNormal(next,b);assert.equal(m.version,'IRPC-normal-adjustments/8');assert.equal(val(m.accountingProfit),3120);assert.equal(val(m.depreciation.assets[0].quota),50);assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.taxableBase),3130);assert.equal(val(m.colecta),1001.6);assert.equal(m.assessment.period.from,'2026-07-01');assert.equal(m.assessment.finalBalance.payable,null);assert.equal(JSON.parse(next.business_plan_snapshot).plan.periods,12);});
+test('monthly conversion reuses delivered selection and direction; originalUSD and assumptions remain reportable',()=>{const{d,b}=setup('USD'),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),199680);assert.equal(val(m.depreciation.adjustment),640);assert.equal(val(m.taxableProfit),200320);assert.equal(val(m.colecta),64102.4);assert.equal(m.periodsFx.originalCurrency,'USD');assert.equal(m.periodsFx.rows[0].evidence.column,'mean');assert.match(m.periodsFx.rule,/simulação/);const inv=setup('USD');for(const e of inv.b.periodsFx.months)e.fxSelection=fx('units_per_mzn','0.015625');assert.equal(val(calculateNormal(inv.d,inv.b).colecta),64102.4);});
+test('annual plan in another currency and shorterplan aligned to July both reconcile without annualising',()=>{const a=setup('USD');a.b.periodsFx.kind='annual';a.b.periodsFx.from='2026-01-01';a.b.periodsFx.months=Array.from({length:12},(_,n)=>({period:n+1,currency:'USD',fxSelection:fx()}));a.b.schedules.interest.amount='15360';a.b.depreciation.assets[0].accounting='7680';a.b.depreciation.assets[0].start='2026-01-01';assert.equal(val(calculateNormal(a.d,a.b).colecta),128204.8);const{d,b}=setup();const p=JSON.parse(d.business_plan_snapshot);p.plan.periods=6;p.plan.assetDepreciation='60';p.plan.depreciationLifeMonths=6;d.business_plan_snapshot=JSON.stringify(p);b.periodsFx.planStart='2026-07-01';assert.equal(val(calculateNormal(d,b).colecta),1001.6);});
+test('cessation and same-year start/end use documented dates; unsupportedpartial months and contradictions remain pending',()=>{const{d,b}=setup();b.periodsFx.kind='cessation';b.periodsFx.from='2026-01-01';b.periodsFx.to='2026-06-30';b.depreciation.assets[0].start='2026-01-01';assert.equal(val(calculateNormal(d,b).colecta),1001.6);b.periodsFx.kind='same_year';b.periodsFx.from='2026-04-01';b.periodsFx.to='2026-09-30';assert.equal(val(calculateNormal(d,b).colecta),1001.6);for(const patch of[{from:'2026-07-15'},{to:'2026-12-30'},{planStart:''},{from:'2026-01-01',kind:'start'},{to:'2026-02-31'},{reference:''},{mznMapsReference:''}]){const x=setup();Object.assign(x.b.periodsFx,patch);assert.equal(calculateNormal(x.d,x.b).colecta,null);}});
+test('missingmonth selection,sourcecurrency mismatch and editedapplied rate never become defaultFX',()=>{for(const mutate of[i=>i.months.pop(),i=>i.months[0].currency='EUR',i=>i.months[0].fxSelection.mean='65',i=>i.conversionReference='',i=>i.months.push({...i.months[0],period:1})]){const{d,b}=setup('USD');mutate(b.periodsFx);const m=calculateNormal(d,b);assert.equal(m.accountingProfit,null);assert.equal(m.colecta,null);assert.ok(m.periodsFx.rows.some(r=>r.value));}});
+test('fractionalcent conversion blocks dependenttotals while retaining exact source and otherknownmonths',()=>{const{d,b}=setup('USD');b.periodsFx.months[0].fxSelection=fx('mzn_per_unit','0.33333333');const m=calculateNormal(d,b);assert.equal(m.colecta,null);assert.ok(m.periodsFx.pending.some(s=>s.includes('fracção de cêntimo')));assert.equal(m.periodsFx.rows[0].originalCurrency,'USD');});
+test('shortperiod priorloss expiry and annualcaps stay explicitlypending; no change to independent arithmetic',()=>{const x=setup();x.b.base=structuredClone(normalBook(seed()).base);const m=calculateNormal(x.d,x.b);assert.equal(val(m.taxableProfit),3130);assert.equal(m.taxableBase,null);assert.ok(m.base.pending.some(s=>s.includes('41(5)')));const y=setup();y.b.costs=structuredClone(normalBook(seed()).costs);assert.equal(calculateNormal(y.d,y.b).colecta,null);assert.ok(calculateNormal(y.d,y.b).costs.pending.some(s=>s.includes('Limite anual neste período curto')));y.b.costs=undefined;y.b.depreciation.assets[0].timing='annual';assert.equal(calculateNormal(y.d,y.b).colecta,null);});
+test('save/recovery/report preserves7 history and sourceplan; changed period makes8 historical',()=>{const{d,b}=setup('USD'),original=d.business_plan_snapshot,old=structuredClone(b.result);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));const back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(d.business_plan_snapshot,original);assert.match(normalHtml(d),/64102.40/);assert.match(normalHtml(d),/regra fiscal anual não confirmada/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/USD/);back.periodsFx.reference+='changed';assert.equal(normalCurrent(d,back),false);});
+test('newcases prepare privateAPI persistence and dossiers including insufficientinformation',()=>{const cases={short:setup(),fx:setup('USD'),missing:setup('USD'),loss:setup()};cases.missing.b.periodsFx.months.pop();cases.loss.b.base=structuredClone(normalBook(seed()).base);fs.mkdirSync('outputs/irpc-l6-periods-fx',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T10:00:00+02:00'));fs.writeFileSync('outputs/irpc-l6-periods-fx/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-periods-fx/'+name+'.html',normalHtml(d));}});
+test('different monthrates require MZN map reconciliation; UI source uses converted subset without relabellingUSD credit balances',()=>{const{d,b}=setup('USD');b.periodsFx.months[0].fxSelection=fx('mzn_per_unit','65');assert.equal(calculateNormal(d,b).colecta,null);b.depreciation.assets[0].accounting='3850';b.schedules.interest.amount='7700';assert.equal(val(calculateNormal(d,b).colecta),64272);d.modelo_a_snapshot=saveNormalBook(d,b);const source=normalFinancialSource(d);assert.equal(source.currency,'MZN');assert.equal(source.periods,6);assert.equal(source.accountingLines.find(l=>l.code==='depreciation').total,'3850.00');assert.deepEqual(source.cashSchedule,[]);});
+test('noncalendar annual mapping cannot bypass existing authorised period and unsupportedshortdates stay pending',()=>{const{d,b}=setup();b.periodsFx.kind='annual';b.periodsFx.from='2025-07-01';b.periodsFx.to='2026-06-30';b.periodsFx.planStart='2025-07-01';assert.equal(calculateNormal(d,b).colecta,null);assert.ok(calculateNormal(d,b).pending.some(s=>s.includes('autorizado/comunicado')));});
+test('reusedFX link invalidates current result when existing source changes and never changes historical result',()=>{const{d,b}=setup('USD'),snapshot=JSON.parse(d.modelo_a_snapshot);snapshot.currencyEvents??={};snapshot.currencyEvents[d.context_opportunity]={version:1,rows:[{...newCurrencyEvent('fx-shared','MZN'),sourceCurrency:'USD',fxSelection:fx()}]};d.modelo_a_snapshot=JSON.stringify(snapshot);const linked=irpcFxSources(d)[0];assert.ok(linked);b.periodsFx.months[0].fxLink={id:linked.id,fingerprint:linked.fingerprint};b.periodsFx.months[0].fxSelection=linked.selection;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));const book=normalBook(d),old=structuredClone(book.result);assert.equal(normalCurrent(d,book),true);const changed=JSON.parse(d.modelo_a_snapshot);changed.currencyEvents[d.context_opportunity].rows[0].description='New source context';d.modelo_a_snapshot=JSON.stringify(changed);assert.equal(normalCurrent(d,normalBook(d)),false);assert.deepEqual(normalBook(d).result,old);assert.equal(calculateNormal(d,normalBook(d)).colecta,null);});
+
+test('known nondepreciable asset in shortperiod keeps full addback without asking irrelevant timing',()=>{const{d,b}=setup();Object.assign(b.depreciation.assets[0],{category:'nondepreciable',timing:'',method:''});const m=calculateNormal(d,b);assert.equal(val(m.depreciation.adjustment),60);assert.equal(val(m.colecta),1017.6);});

tests/frontend/irpc-normal-profit.test.mjs

@@ -0,0 +1,18 @@
+import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
+import {normalBook,normalFinancialSource,recordNormal,calculateNormal,normalCurrent,saveNormalBook,normalHtml,normalReportRows}from'../../resources/js/lib/irpc-normal.ts';
+import {newNormalProfitInput,profitTopics}from'../../resources/js/lib/irpc-normal-profit.ts';
+import {restoreBusinessPlanSnapshot,serializeBusinessPlanSnapshot}from'../../resources/js/lib/business-financial-plan.ts';
+import {createProjectDossierReport}from'../../resources/js/lib/project-dossier-report.ts';
+import {irpcBook,saveIrpcBook}from'../../resources/js/lib/irpc-withholdings.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-normal-preserved.json',import.meta.url),'utf8'));
+function example(){const d=seed(),b=normalBook(d),profit=newNormalProfitInput();b.rows[1].amount='120';b.rows[1].reference='QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada';profit.completenessReference='QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos';profit.lines=normalFinancialSource(d).accountingLines.map(l=>({code:l.code,state:l.code==='depreciation'?'absent':'known',reference:'QA qualificação ordinária/exercício/reconciliação de '+l.origin+';restante custo indispensável sem outras exclusões'}));for(const[k]of profitTopics)profit.topics[k]={state:'absent',amount:'',reference:'QA ausência verificada de '+k};profit.topics.incomeCorrections={state:'known',amount:'0',reference:'QA revisão de correcções ao rendimento:valor conhecido zero'};b.profit=profit;return{d,b};}
+test('documented financial result plus supported addbacks reaches scoped simulated taxable profit without tax/base',()=>{const{d,b}=example(),m=calculateNormal(d,b);assert.equal(m.accountingProfit.numerator,'6480');assert.equal(m.additions.numerator,'220');assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.taxableBase,null);assert.equal(m.tax,null);assert.equal(m.profit.pending.length,0);assert.equal(m.profit.lines.find(l=>l.code==='interest_expense').remainder.numerator,'0');assert.equal(m.profit.lines.find(l=>l.code==='operating_expenses').remainder.numerator,'1100');});
+test('known zero,declared absence,and missing information keep distinct saved evidence and effects',()=>{const{d,b}=example();b.profit.topics.incomeCorrections={state:'known',amount:'0',reference:'QA total revisto de correcções ao rendimento é zero'};let m=calculateNormal(d,b);assert.equal(m.taxableProfit.numerator,'6700');assert.equal(m.profit.topics.find(t=>t.key==='incomeCorrections').state,'known');assert.equal(m.profit.topics.find(t=>t.key==='positivePatrimonial').state,'absent');b.profit.topics.negativePatrimonial={state:'',amount:'',reference:''};m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.additions.numerator,'220');assert.equal(m.profit.topics.find(t=>t.key==='negativePatrimonial').value,null);assert.match(m.profit.pending.join(' '),/sem zero presumido/);});
+test('absence cannot override known nonzero financial values or silently discard an entered amount',()=>{const{d,b}=example();b.profit.lines.find(l=>l.code==='operating_expenses').state='absent';assert.equal(calculateNormal(d,b).taxableProfit,null);b.profit.lines.find(l=>l.code==='operating_expenses').state='known';b.profit.topics.positivePatrimonial.amount='100';assert.equal(calculateNormal(d,b).taxableProfit,null);});
+test('known unimplemented variation,depreciation and remaining financial interest stay visible without presumed treatment',()=>{for(const patch of ['variation','depreciation','interest']){const{d,b}=example();if(patch==='variation')b.profit.topics.positivePatrimonial={state:'known',amount:'500',reference:'QA variação500,regra específica por corresponder'};if(patch==='depreciation'){const p=restoreBusinessPlanSnapshot(d.business_plan_snapshot);p.assetDepreciation='120';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);b.profit.lines.find(l=>l.code==='depreciation').state='known';}if(patch==='interest')b.rows[1].amount='20';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.ok(m.profit.pending.length>0);if(patch==='variation')assert.equal(m.profit.topics[0].value.numerator,'500');}});
+test('complete line classifications and subject-year completeness are required,not a bare project subtotal',()=>{for(const patch of ['line','reference','completeness','scope','year']){const{d,b}=example();if(patch==='line')b.profit.lines.pop();if(patch==='reference')b.profit.lines[0].reference='';if(patch==='completeness')b.profit.completenessReference='';if(patch==='scope')b.scope='other';if(patch==='year')b.year='2025';assert.equal(calculateNormal(d,b).taxableProfit,null);}});
+test('declared no addbacks can close only after full documented review,and fiscal losses are not clamped to zero',()=>{const{d,b}=example();let p=restoreBusinessPlanSnapshot(d.business_plan_snapshot);p.monthlyInterestExpense='0';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);b.rows=[];b.profit.lines.find(l=>l.code==='interest_expense').state='absent';assert.equal(calculateNormal(d,b).taxableProfit.numerator,'6600');p.products[0].unitPrice='1';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.equal(calculateNormal(d,b).taxableProfit.numerator,'-5280');});
+test('L5 uncertainty does not block independent known expense classification or annual profit',()=>{const{d,b}=example(),s=JSON.parse(d.modelo_a_snapshot);for(const v of Object.values(s.irpcWithholdings??{})){if(v.mrfta){v.mrfta.codes=[];v.mrfta.interest.mode='';v.mrfta.interest.calculation=undefined;}}d.modelo_a_snapshot=JSON.stringify(s);assert.equal(calculateNormal(d,b).taxableProfit.numerator,'6700');});
+test('old result remains current and unchanged;new closure history and stale-input guards survive roundtrip and dossier',()=>{const legacy=seed(),old=structuredClone(normalBook(legacy));assert.equal(normalCurrent(legacy,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/1');const{d,b}=example();const saved=recordNormal(d,b,'2026-10-25T22:00:00Z');assert.deepEqual(saved.history.at(-1),old.result);const before=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,saved);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);const back=JSON.parse(JSON.stringify(d));assert.equal(normalCurrent(back,normalBook(back)),true);assert.match(normalHtml(back),/lucro tributável simulado:6700/);assert.match(JSON.stringify(createProjectDossierReport(back,{selectedSections:new Set(['finance'])})),/6700/);assert.match(JSON.stringify(normalReportRows(back)),/Ausência declarada/);const l5=irpcBook(back);back.modelo_a_snapshot=saveIrpcBook(back,l5);assert.deepEqual(normalBook(back),saved);normalBook(back).profit.lines[0].reference='';const changed=normalBook(back);changed.profit.lines[0].reference='';back.modelo_a_snapshot=saveNormalBook(back,changed);assert.equal(normalCurrent(back,normalBook(back)),false);assert.throws(()=>normalHtml(back));
+fs.mkdirSync('outputs/irpc-l6-profit',{recursive:true});fs.writeFileSync('outputs/irpc-l6-profit/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-profit/preparation.html',normalHtml(d));const missing=normalBook(d);missing.profit.topics.negativePatrimonial={state:'',amount:'',reference:''};const md=structuredClone(d);md.modelo_a_snapshot=saveNormalBook(md,recordNormal(md,missing));fs.writeFileSync('outputs/irpc-l6-profit/missing.json',JSON.stringify(md));});
+test('malformed added evidence and unsupported stored versions fail without resetting the book',()=>{const{d,b}=example();b.profit.topics.positivePatrimonial.amount=100;assert.throws(()=>saveNormalBook(d,b));b.profit.topics.positivePatrimonial.amount='';b.profit.lines.push({...b.profit.lines[0]});assert.throws(()=>saveNormalBook(d,b));});

tests/frontend/irpc-normal-schedules.test.mjs

@@ -0,0 +1,28 @@
+import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
+import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml,normalFinancialSource,normalReportRows} from '../../resources/js/lib/irpc-normal.ts';
+import {newNormalSchedules,newScheduleRow,newNormalAsset,calculateSchedules} from '../../resources/js/lib/irpc-normal-schedules.ts';
+import {normalFormFields} from '../../resources/js/lib/irpc-normal-forms.ts';import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-assessment-preserved.json',import.meta.url),'utf8'));
+function scenario(){const d=seed(),b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.monthlyInterestExpense='20';p.plan.assetDepreciation='120';d.business_plan_snapshot=JSON.stringify(p);b.schedules=newNormalSchedules();const s=b.schedules;s.period={kind:'calendar',from:'2026-01-01',to:'2026-12-31',reference:'QA doze meses do plano correspondem ao ano civil completo'};
+ s.interest={amount:'120',reference:'QA contrato bancário, exploração, sem relação especial, limites especiais ou capitalização; pagamentos separados',conditions:'yes'};
+ for(const [id,rule,amount,sourceCode,fiscalYear]of[['thirdparty','tax_other','250','operating_expenses',''],['gain','patrimonial_gain','200','',''],['cost','patrimonial_cost','50','',''],['timing','future_cost','100','operating_expenses','2027']])s.rows.push({...newScheduleRow(id),rule,amount,sourceCode,fiscalYear,document:'QA-'+id,line:'1',reference:'QA factos documentados no recorte ordinário, não é operação especial',conditions:'yes'});
+ for(const[k,amount]of Object.entries({expenseCorrections:'250',positivePatrimonial:'200',negativePatrimonial:'50',timing:'100'}))b.profit.topics[k]={state:'known',amount,reference:'QA reconciliação integral do tema com os documentos do mapa'};
+ b.profit.lines.find(l=>l.code==='depreciation').state='known';s.assetsReference='QA único activo; total contabilístico120 reconciliado com o plano';s.assets=[{...newNormalAsset('server'),category:'server',description:'Servidor QA',cost:'500',residual:'0',rate:'20',accounting:'120',previousFiscal:'0',inUseFrom:'2026-01-01',tableReference:'Decreto72/2013 tabelaII grupo3 item9.1, sem taxa específica da tabelaI',reference:'QA factura500, activo próprio, vida útil fiscal, sem regras especiais',conditions:'yes'}];return{d,b};}
+const val=f=>f?Number(f.numerator)/Number(f.denominator):null;
+test('new rules reconcile financial interest, patrimonial variations, timing and server quota through profit/base/colecta',()=>{const{d,b}=scenario(),m=calculateNormal(d,b);assert.equal(val(m.accountingProfit),6240);assert.equal(val(m.additions),220);assert.equal(val(m.schedules.interest),120);assert.equal(val(m.schedules.depreciation),20);assert.equal(val(m.schedules.net),520);assert.equal(val(m.taxableProfit),6980);assert.equal(val(m.taxableBase),4680);assert.equal(val(m.colecta),1497.6);assert.equal(m.tax,null);assert.equal(m.assessment.finalBalance.payable,null);assert.equal(m.schedules.assets[0].fiscal.numerator,'100');assert.equal(m.version,'IRPC-normal-adjustments/5');});
+test('ordinary interest is qualified independently from compensatory interest and cash payments',()=>{const{d,b}=scenario();b.schedules.interest.amount='119';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(val(m.schedules.net),520);assert.equal(m.schedules.interest,null);assert.match(m.profit.pending.join(' '),/Juros financeiros/);const c=scenario();c.b.schedules.rows[0].sourceCode='interest_expense';c.b.schedules.rows[0].amount='20';c.b.profit.topics.expenseCorrections.amount='20';assert.equal(calculateNormal(c.d,c.b).taxableProfit,null);c.b.schedules.interest.amount='100';assert.equal(val(calculateNormal(c.d,c.b).schedules.interest),100);assert.notEqual(calculateNormal(c.d,c.b).taxableProfit,null);});
+test('missing rule evidence blocks dependent totals while independent amounts remain calculated',()=>{const{d,b}=scenario();b.schedules.rows[0].reference='';const m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.colecta,null);assert.equal(val(m.schedules.effects.find(e=>e.id==='gain').effect),200);assert.equal(val(m.schedules.depreciation),20);assert.equal(val(m.accountingProfit),6240);});
+test('duplicate documents, over-allocation, wrong source and contradictory topic absence are rejected',()=>{for(const mutate of[b=>{b.schedules.rows[0].document=b.rows[0].document+' ';b.schedules.rows[0].line=b.rows[0].line;},b=>{b.schedules.rows[0].amount='1201';b.profit.topics.expenseCorrections.amount='1201';},b=>b.schedules.rows[0].sourceCode='revenue',b=>b.profit.topics.positivePatrimonial={state:'absent',amount:'',reference:'QA declared absent'}]){const{d,b}=scenario();mutate(b);assert.equal(calculateNormal(d,b).taxableProfit,null);}});
+test('capital contributions and distributions outside result are known amounts with zero tax effect, not ordinary gains/costs',()=>{const{d,b}=scenario();b.schedules.rows.find(r=>r.id==='gain').rule='capital_in';b.schedules.rows.find(r=>r.id==='cost').rule='capital_out';const m=calculateNormal(d,b);assert.equal(val(m.taxableProfit),6830);assert.equal(val(m.schedules.effects.find(e=>e.id==='gain').effect),0);assert.equal(val(m.schedules.effects.find(e=>e.id==='cost').amount),50);});
+test('timing belongs to documented year; previous years and inconsistent mapping stay pending',()=>{for(const y of['','2025','2026']){const{d,b}=scenario();b.schedules.rows.find(r=>r.id==='timing').fiscalYear=y;assert.equal(calculateNormal(d,b).taxableProfit,null);}});
+test('asset quota uses remaining fiscal value; unsupported rates, short-year facts and incomplete reconciliation do not default to accounting',()=>{const{d,b}=scenario();b.schedules.assets[0].previousFiscal='450';let m=calculateNormal(d,b);assert.equal(val(m.schedules.assets[0].fiscal),50);assert.equal(val(m.schedules.depreciation),70);for(const patch of[{rate:'25'},{category:'other'},{inUseFrom:'2026-02-01'},{inUseFrom:'2025-02-31'},{inUseFrom:'2014-01-01'},{accounting:'119'},{conditions:''}]){const{d,b}=scenario();Object.assign(b.schedules.assets[0],patch);m=calculateNormal(d,b);assert.equal(m.taxableProfit,null);assert.equal(m.schedules.depreciation,null);}});
+test('known current loss gives zero base/colecta only with documented current-loss treatment and no self-deduction; no official carryforward created',()=>{const{d,b}=scenario(),p=JSON.parse(d.business_plan_snapshot);p.plan.monthlyOperatingExpenses='1000';d.business_plan_snapshot=JSON.stringify(p);b.base.losses=[];b.base.lossesState='absent';b.base.lossesReference='QA ausência expressa de perdas anteriores';let m=calculateNormal(d,b);assert.equal(val(m.taxableProfit),-3820);assert.equal(m.taxableBase,null);b.schedules.currentLossReference='QA perda fiscal corrente apurada, sem dedução de perdas anteriores ou reporte automático';m=calculateNormal(d,b);assert.equal(val(m.currentLoss),3820);assert.equal(val(m.taxableBase),0);assert.equal(val(m.colecta),0);assert.deepEqual(b.base.losses,[]);assert.equal(normalFormFields(m).fields.find(f=>f.code==='269').value.numerator,'3820');assert.equal(normalFormFields(m).fields.find(f=>f.code==='270').value,null);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));fs.mkdirSync('outputs/irpc-l6-sets',{recursive:true});fs.writeFileSync('outputs/irpc-l6-sets/loss.json',JSON.stringify(d));});
+test('EP ordinary annual MZN uses its attributable financial result; unsupported currency/year remains case-specific',()=>{const{d,b}=scenario();b.scope='ep_general';b.scopeReference='QA único EP em Moçambique, imputação completa e exclusiva de custos/proveitos do EP, CIRPC15(1)c';assert.equal(val(calculateNormal(d,b).colecta),1497.6);b.year='2025';assert.equal(calculateNormal(d,b).colecta,null);});
+test('form preparation keeps exact fractions and unmapped fields without provisional codes or fabricated final settlement',()=>{const{d,b}=scenario(),m=calculateNormal(d,b),f=normalFormFields(m);assert.equal(val(f.fields.find(f=>f.code==='278').value),4680);assert.equal(f.fields.find(f=>f.code==='300').transcriptionReady,true);for(const code of['200','302','309–316'])assert.equal(f.fields.find(f=>f.code===code).value,null);assert.equal(f.m20.status,'partial');assert.equal(val(f.m20.fields.find(f=>f.account==='6.5').value),120);assert.match(f.m20.reason,/campo201.*campo200/);const partial=normalFormFields({...m,colecta:fraction(2n,625n)}).fields.find(f=>f.code==='300');assert.deepEqual(partial.value,{numerator:'2',denominator:'625'});assert.equal(partial.transcriptionReady,false);assert.match(partial.reason,/sem arredondamento/);});
+test('installed4 is current without recalculation; new inputs survive save/recovery/history/export/dossier and become stale on edit',()=>{const original=seed(),old=normalBook(original);assert.equal(normalCurrent(original,old),true);assert.equal(old.result.model.version,'IRPC-normal-adjustments/4');const{d,b}=scenario(),before=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-25T23:50:00Z'));const recovered=JSON.parse(JSON.stringify(d)),back=normalBook(recovered);assert.equal(normalCurrent(recovered,back),true);assert.deepEqual(back.history.at(-1),old.result);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).books,before.books);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);assert.match(normalHtml(d),/1497.6/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/M22 campo 300/);assert.match(JSON.stringify(normalReportRows(d)),/M20/);fs.writeFileSync('outputs/irpc-l6-sets/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6-sets/preparation.html',normalHtml(d));back.schedules.rows[0].amount='251';recovered.modelo_a_snapshot=saveNormalBook(recovered,back);assert.equal(normalCurrent(recovered,normalBook(recovered)),false);assert.throws(()=>normalHtml(recovered));const missing=normalBook(d);missing.schedules.interest.conditions='';d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,missing));fs.writeFileSync('outputs/irpc-l6-sets/missing.json',JSON.stringify(d));});
+test('unknown schema/rules fail without silently replacing saved originals',()=>{const{d,b}=scenario();b.schedules.version=2;assert.throws(()=>saveNormalBook(d,b));b.schedules.version=1;b.schedules.rows[0].rule='fiction';assert.throws(()=>saveNormalBook(d,b));});
+
+test('documented noncalendar EP year preserves12 monthly periods; short periods and absent legal basis stay case-specific',()=>{const{d,b}=scenario();b.scope='ep_general';b.schedules.period={kind:'ep_annual',from:'2025-07-01',to:'2026-06-30',reference:'QA comunicação expressa AT anterior, início e manutenção5exercícios, plano completo do EP'};b.schedules.assets[0].inUseFrom='2025-07-01';let m=calculateNormal(d,b);assert.equal(val(m.colecta),1497.6);assert.equal(m.assessment.period.from,'2025-07-01');assert.equal(m.assessment.period.to,'2026-06-30');d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));fs.writeFileSync('outputs/irpc-l6-sets/ep.json',JSON.stringify(d));b.schedules.period.from='2026-01-01';assert.equal(calculateNormal(d,b).colecta,null);b.schedules.period.reference='';assert.equal(calculateNormal(d,b).taxableProfit,null);});
+
+test('ordinary tax/undocumented addbacks and current income/cost timing apply their distinct signs without overwriting original accounting',()=>{for(const rule of['tax_own','undocumented']){const{d,b}=scenario();b.schedules.rows[0].rule=rule;assert.equal(val(calculateNormal(d,b).taxableProfit),6980);}for(const [rule,delta]of[['current_cost',-200],['current_income',0]]){const{d,b}=scenario(),r=b.schedules.rows.find(r=>r.id==='timing');r.rule=rule;r.sourceCode='';r.fiscalYear='2026';assert.equal(val(calculateNormal(d,b).taxableProfit),6980+delta);}const{d,b}=scenario(),r=b.schedules.rows.find(r=>r.id==='timing');r.rule='future_income';r.sourceCode='revenue';assert.equal(val(calculateNormal(d,b).taxableProfit),6780);assert.equal(normalFinancialSource(d).accountingProfitBeforeTax,'6240.00');});

tests/frontend/irpc-normal.test.mjs

@@ -0,0 +1,37 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {serializeBusinessPlanSnapshot} from '../../resources/js/lib/business-financial-plan.ts';
+import {normalBook,newNormalBook,newNormalAdjustment,normalFinancialSource,calculateNormal,recordNormal,normalCurrent,saveNormalBook,normalReportRows,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+import {irpcBook} from '../../resources/js/lib/irpc-withholdings.ts';
+const plan=()=>({currency:'MZN',openingCash:'0',products:[{label:'Serviço',monthlyUnits:'10',unitPrice:'100',unitVariableCost:'30'}],monthlyCollections:'800',monthlyVariableCostPayments:'250',monthlyOperatingExpenses:'100',monthlyOperatingPayments:'80',monthlyPayrollExpense:'50',monthlyPayrollPayments:'40',assetInvestment:'0',inventory:'0',receivables:'0',payables:'0',equity:'0',shareholderLoans:'0',bankLoanProceeds:'0',grants:'0',assetDepreciation:'0',depreciationLifeMonths:12,monthlyInterestExpense:'10',monthlyInterestPayment:'5',monthlyPrincipalRepayment:'60',periods:12});
+const draft=()=>({...JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-mrfta-preserved.json',import.meta.url),'utf8')),fiscal_component:'irpc',business_plan_snapshot:serializeBusinessPlanSnapshot(plan())});
+const row=(id='a')=>({...newNormalAdjustment(id),sourceCode:'operating_expenses',document:'QA aviso multa sintético',line:id,amount:'100',rule:'noncontractual_fine',included:'yes',reference:'QA pressuposto:multa não contratual incluída no custo operacional'});
+const book=()=>({...newNormalBook(),year:'2026',mappingReference:'QA plano meses1–12=Jan–Dez2026',scope:'resident_general',scopeReference:'QA residente geral sem regime especial',rows:[row(),{...row('b'),sourceCode:'interest_expense',amount:'20',rule:'compensatory_interest',document:'QA liquidação juros sintética',reference:'QA pressuposto:juros compensatórios incluídos no custo financeiro'}]});
+test('L6 reuses reconciled profit and expense sources,without cash repayment or received withholding becoming expense',()=>{
+ const d=draft(),s=normalFinancialSource(d),m=calculateNormal(d,book());assert.equal(s.accountingProfitBeforeTax,'6480.00');assert.equal(m.accountingProfit.numerator,'6480');assert.equal(m.additions.numerator,'120');assert.equal(m.partialAdjustedResult.numerator,'6600');assert.equal(m.taxableProfit,null);assert.equal(m.taxableBase,null);assert.equal(m.tax,null);assert.equal(m.origin,'projected');assert.match(m.pending.join(' '),/L6 parcial/);
+ const p=plan();p.monthlyPrincipalRepayment='0';p.monthlyInterestPayment='0';d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.deepEqual(calculateNormal(d,book()).partialAdjustedResult,m.partialAdjustedResult);
+});
+test('missing qualification affects its own adjustment;confirmed additions remain visible without a full adjusted total',()=>{
+ const b=book();b.rows[1].reference='';const m=calculateNormal(draft(),b);assert.equal(m.rows[0].status,'calculated');assert.equal(m.rows[1].adjustment,null);assert.equal(m.additions.numerator,'100');assert.equal(m.partialAdjustedResult,null);b.rows[1].rule='other';assert.equal(calculateNormal(draft(),b).rows[1].status,'outside_scope');
+});
+test('duplicate document lines and oversubscribed source costs cannot double count',()=>{
+ const b=book();b.rows.push({...b.rows[0],id:'duplicate'});let m=calculateNormal(draft(),b);assert.equal(m.rows[0].adjustment,null);assert.equal(m.rows[2].adjustment,null);b.rows=[{...row('one'),amount:'700'},{...row('two'),amount:'600'}];m=calculateNormal(draft(),b);assert.ok(m.rows.every(r=>r.adjustment===null));assert.match(m.pending.join(' '),/excedem/);
+});
+test('already excluded expenses,revenue sources,negative and overprecision amounts do not become additions',()=>{
+ for(const patch of [{included:'no'},{sourceCode:'revenue'},{amount:'-10'},{amount:'1.001'},{rule:''}]){const b=book();b.rows=[{...row(),...patch}];assert.equal(calculateNormal(draft(),b).rows[0].adjustment,null);}
+});
+test('year,mapping,currency,horizon and regime stay explicit;no global annual assessment inferred',()=>{
+ for(const patch of [{year:''},{year:'2025'},{mappingReference:''},{scope:'other'},{scopeReference:''}])assert.equal(calculateNormal(draft(),{...book(),...patch}).partialAdjustedResult,null);
+ for(const p of [{...plan(),currency:'USD'},{...plan(),periods:6}]){const d=draft();d.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.equal(calculateNormal(d,book()).partialAdjustedResult,null);}
+ const d=draft();d.business_plan_snapshot='';assert.equal(calculateNormal(d,book()).accountingProfit,null);assert.equal(calculateNormal(d,{...book(),rows:[]}).partialAdjustedResult,null);
+});
+test('calculation save recovery report preserves installed books and invalidates history on financial or adjustment changes',()=>{
+ const d=draft(),before=JSON.parse(d.modelo_a_snapshot),b=recordNormal(d,book(),'2026-10-25T20:00:00Z');d.modelo_a_snapshot=saveNormalBook(d,b);const recovered=JSON.parse(JSON.stringify(d)),saved=normalBook(recovered);assert.equal(normalCurrent(recovered,saved),true);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,before.irpcWithholdings);assert.ok(irpcBook(d));assert.match(JSON.stringify(normalReportRows(recovered)),/6600/);assert.match(JSON.stringify(createProjectDossierReport(recovered,{selectedSections:new Set(['finance'])})),/6600/);assert.match(normalHtml(recovered),/Não é demonstração contabilística/);
+ const p=plan();p.monthlyOperatingExpenses='110';recovered.business_plan_snapshot=serializeBusinessPlanSnapshot(p);assert.equal(normalCurrent(recovered,saved),false);assert.throws(()=>normalHtml(recovered));const next=recordNormal(recovered,saved);assert.deepEqual(next.history[0],b.result);assert.equal(next.result.model.partialAdjustedResult.numerator,'6480');
+ fs.mkdirSync('outputs/irpc-l6',{recursive:true});fs.writeFileSync('outputs/irpc-l6/calculated.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l6/preparation.html',normalHtml(d));
+});
+test('opportunities remain separate and malformed persisted data is preserved with explicit error',()=>{
+ const d=draft();d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,book()));d.context_opportunity='another';assert.equal(normalBook(d).rows.length,0);const b=book();b.rows[0].amount=100;assert.throws(()=>saveNormalBook(d,b));const old=d.modelo_a_snapshot;assert.throws(()=>saveNormalBook(d,{...book(),rows:[row(),row()]}));assert.equal(d.modelo_a_snapshot,old);
+});

tests/frontend/irpc-pec.test.mjs

@@ -0,0 +1,67 @@
+import {pecCase} from './helpers/irpc-pec-case.mjs';
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import {annualBook,newAnnualBook,newAnnualPpc,reuseAnnualAssessment,calculateAnnual,recordAnnual,saveAnnualBook,annualCurrent,annualReportRows,annualHtml} from '../../resources/js/lib/irpc-annual-settlement.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const value=x=>x?Number(x.numerator)/Number(x.denominator):null;
+const now='2026-10-27T15:00:00+02:00';
+
+const model=({d,b})=>calculateAnnual(d,b);
+const indeterminate=c=>{const m=model(c);assert.equal(m.status,'indeterminate',JSON.stringify(m.pending));assert.equal(m.arithmeticBalance,null);assert.equal(m.pecDeduction.deducted,null);assert.equal(m.pecDeduction.remaining,null);return m;};
+
+test('PEC precedes PPC; 1408 - 200 - 500 = 708, no official consumption',()=>{
+    const m=model(pecCase());assert.deepEqual(m.pending,[]);assert.equal(value(m.pecDeduction.deducted),200);assert.equal(value(m.pecDeduction.afterPec),1208);assert.equal(value(m.payable),708);assert.equal(m.pecDeduction.carryCreated,false);assert.equal(m.officialBalancesConsumed,false);
+});
+test('existing received L5 proof is reused after PEC and cannot become another PEC receipt',()=>{
+    const c=pecCase('200','500','300');assert.equal(value(model(c).payable),408);
+    Object.assign(c.b.pecPayments.rows[0],{document:'QA-RF-PEC-2026',proofAmount:'300'});
+    assert.match(indeterminate(c).pending.join(' '),/natureza/);
+});
+test('PEC cap never generates refund; PPC can still generate recoverable balance',()=>{
+    const a=model(pecCase('2000','0'));assert.equal(value(a.pecDeduction.deducted),1408);assert.equal(value(a.pecDeduction.remaining),592);assert.equal(value(a.arithmeticBalance),0);assert.equal(value(a.recoverable),0);
+    const b=model(pecCase('2000','500'));assert.equal(value(b.recoverable),500);assert.equal(value(b.pecDeduction.remaining),592);assert.equal(value(b.pecDeduction.afterPec),0);
+});
+test('previous use explicit, precise decimals and available portion are respected',()=>{
+    const c=pecCase('200.25','0');Object.assign(c.b.pecPayments.rows[0],{proofAmount:'300.75',previouslyUsed:'100.50'});assert.equal(value(model(c).payable),1207.75);
+    c.b.pecPayments.rows[0].amount='200.26';indeterminate(c);
+});
+test('absence, known zero and missing PEC are distinct; contradictory rows block',()=>{
+    const c=pecCase();c.b.pecPayments.rows=[];c.b.pecPayments.state='absent';assert.equal(value(model(c).payable),908);
+    c.b.pecPayments.state='';indeterminate(c);c.b.pecPayments.state='known';indeterminate(c);
+    const z=pecCase('0');assert.equal(value(model(z).payable),908);z.b.pecPayments.rows[0].previouslyUsed='';indeterminate(z);
+    z.b.pecPayments.state='absent';indeterminate(z);
+});
+test('payment proof, unused balance, entity, year and currency cannot be presumed',()=>{
+    for(const change of[{effective:''},{effective:'no'},{document:''},{reference:''},{priorUseReference:''},{previouslyUsed:''},{previouslyUsed:'201'},{amount:'201'},{amount:'1.001'},{subjectNuit:'999999999'},{year:'2025'},{date:'2025-08-31'},{date:'2026-02-30'},{currency:'USD'}]){const c=pecCase();Object.assign(c.b.pecPayments.rows[0],change);indeterminate(c);}
+});
+test('same physical proof cannot be duplicated, re-dated or relabelled PPC',()=>{
+    const a=pecCase();a.b.pecPayments.rows.push({...a.b.pecPayments.rows[0],id:'copy',date:'2026-09-01'});assert.match(indeterminate(a).pending.join(' '),/repetido|saldo disponível/);
+    const b=pecCase();Object.assign(b.b.pecPayments.rows[0],{document:b.b.ppc.rows[0].document,proofAmount:'500'});assert.match(indeterminate(b).pending.join(' '),/naturezas|natureza incompatível/);
+});
+test('cross-context allocations respect prior use and changing external claims invalidates current result',()=>{
+    const c=pecCase('100','0'),r=c.b.pecPayments.rows[0];r.proofAmount='500';r.previouslyUsed='100';
+    const other=structuredClone(c.b);other.pecPayments.rows[0].amount='300';
+    const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);
+    c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const saved=annualBook(c.d);assert.equal(annualCurrent(c.d,saved),true);assert.equal(value(saved.result.model.payable),1308);
+    const edit=JSON.parse(c.d.modelo_a_snapshot);edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].amount='301';c.d.modelo_a_snapshot=JSON.stringify(edit);assert.equal(annualCurrent(c.d,saved),false);assert.match(indeterminate({...c,b:saved}).pending.join(' '),/saldo disponível/);
+    edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].amount='100';edit.irpcAnnual['opportunity:other'].pecPayments.rows[0].previouslyUsed='0';c.d.modelo_a_snapshot=JSON.stringify(edit);indeterminate({...c,b:saved});
+});
+test('other contexts cannot change PEC titular, origin or payment nature',()=>{
+    for(const change of[{subjectNuit:'999999999'},{year:'2025'}]){const c=pecCase('100','0'),other=structuredClone(c.b);other.pecPayments.rows[0].proofAmount='500';Object.assign(other.pecPayments.rows[0],change);const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);indeterminate(c);}
+    const c=pecCase('100','0'),other=structuredClone(c.b);other.ppc.rows=[{...c.b.pecPayments.rows[0],amount:'50',proofAmount:'100'}];other.ppc.state='known';other.pecPayments.rows=[];other.pecPayments.state='absent';const s=JSON.parse(c.d.modelo_a_snapshot);s.irpcAnnual={'opportunity:other':other};c.d.modelo_a_snapshot=JSON.stringify(s);indeterminate(c);
+});
+test('positive special credits remain scoped and cannot be silently skipped before PEC',()=>{
+    const c=pecCase();c.b.credits.amount='10';assert.match(indeterminate(c).pending.join(' '),/Créditos/);assert.equal(value(model(c).pecDeduction.available),200);
+});
+test('save/recover/recalculate preserves old annual results and all other fiscal books, plan and reports',()=>{
+    const c=pecCase(),before=JSON.parse(c.d.modelo_a_snapshot),plan=c.d.business_plan_snapshot;
+    const legacy=structuredClone(c.b);delete legacy.pecPayments;c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,legacy,now));const old=structuredClone(annualBook(c.d).result);
+    c.b={...annualBook(c.d),pecPayments:c.b.pecPayments};c.d.modelo_a_snapshot=saveAnnualBook(c.d,recordAnnual(c.d,c.b,now));const back=annualBook(JSON.parse(JSON.stringify(c.d)));
+    assert.deepEqual(back.history,[old]);assert.equal(value(back.result.model.payable),708);assert.equal(annualCurrent(c.d,back),true);const after=JSON.parse(c.d.modelo_a_snapshot);delete after.irpcAnnual;assert.deepEqual(after,before);assert.equal(c.d.business_plan_snapshot,plan);
+    const html=annualHtml(c.d);assert.match(html,/PEC — dedução limitada/);assert.match(html,/708.00/);assert.match(html,/sem reembolso PEC/);
+    const dossier=createProjectDossierReport(c.d,{selectedSections:new Set(['finance'])});assert.match(JSON.stringify(dossier),/PEC — dedução limitada/);
+    const frozen=structuredClone(back.result);back.pecPayments.rows[0].amount='100';c.d.modelo_a_snapshot=saveAnnualBook(c.d,back);assert.equal(annualCurrent(c.d,back),false);assert.deepEqual(back.result,frozen);assert.match(annualReportRows(c.d).flat().join(' '),/Histórico/);assert.throws(()=>annualHtml(c.d),/fontes actuais/);
+});
+test('malformed PEC extension never replaces legacy snapshots',()=>{
+    const c=pecCase(),original=c.d.modelo_a_snapshot;c.b.pecPayments.rows[0].previouslyUsed=null;assert.throws(()=>saveAnnualBook(c.d,c.b),/não recuperáveis/);assert.equal(c.d.modelo_a_snapshot,original);
+});

tests/frontend/irpc-presentation.test.mjs

@@ -0,0 +1,9 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {irpcBook,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
+test('each saved calculation identifies income category rate and Portuguese nature without recalculation',()=>{
+ const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8')),before=JSON.stringify(irpcBook(d)),rows=irpcReportRows(d);
+ assert.equal(rows.length,6);for(const r of rows){assert.match(r[2],/enquadramento:/);assert.match(r[2],/taxa:(10|20)%/);assert.match(r[3],/Retenção definitiva|Imposto por conta/);}
+ assert.match(rows[2][2],/Propriedade intelectual\/industrial/);assert.match(rows[3][2],/Serviços de telecomunicações/);assert.match(rows[4][3],/Imposto por conta/);assert.match(rows[0][3],/Retenção definitiva/);assert.equal(JSON.stringify(irpcBook(d)),before);const html=irpcPreparationHtml(d);assert.match(html,/Retenção definitiva/);assert.match(html,/Imposto por conta/);assert.ok(!html.includes(';definitive;'));
+});

tests/frontend/irpc-reliefs.test.mjs

@@ -0,0 +1,53 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {newIrpcRow,emptyIrpcOrdinaryFacts,recordIrpc,saveIrpcBook,irpcBook,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
+import {newIrpcReliefPreparation} from '../../resources/js/lib/irpc-relief-preparation.ts';
+import {createProjectDossierReport,createProjectDossierPrintHtml} from '../../resources/js/lib/project-dossier-report.ts';
+const draft=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-grouped-preserved.json',import.meta.url),'utf8'));
+const row=(id='dispensa')=>({...newIrpcRow(id),counterparty:'QA sociedade',documentRef:'QA-'+id,base:'100000',kind:'services',recipientIrpc:'yes',payerIrpc:'yes',residence:'resident',mozambique:'yes',qualificationRef:'QA contrato e cadastro do titular',specialRelief:'claimed',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'QA custo'}],ordinary:{...emptyIrpcOrdinaryFacts(),nonDigital:'yes',reference:'QA contrato de serviços'},reliefPreparation:{...newIrpcReliefPreparation(),rule:'cirpc68d',instrument:'CIRPC Lei34/2007',article:'68(d)',validFrom:'2026-01-01',validTo:'2026-12-31',conditions:'QA titular e rendimento sujeitos a IRPC',evidence:'QA cadastro e contrato existentes',facts:{subjectToIrpc:'yes'}}});
+const treaty=(id='convention')=>({...row(id),kind:'royalty',residence:'nonresident',permanentEstablishment:'no',reliefPreparation:{...row().reliefPreparation,kind:'treaty',rule:'ptMz12',instrument:'CDT PT-MZ RAR36/1992 e Protocolo2009',article:'12',country:'PT',residenceDocument:'QA certificado fiscal Portugal 2026',facts:{treatyResident:'yes',beneficialOwner:'yes',payerResidentMz:'yes',armLength:'yes',royaltyDefinition:'yes'}}});
+const calc=(r)=>recordIrpc(draft(),{version:1,rows:[r],payments:[]}).result.rows[0];
+
+test('68d dispenses resident and attributable EP services/equipment without exempting the income',()=>{
+ for(const kind of ['services','equipment'])for(const patch of [{},{residence:'nonresident',permanentEstablishment:'yes',attributable:'yes'}]){
+  const v=calc({...row(),kind,...patch});assert.equal(v.status,'calculated');assert.equal(v.treatment,'dispensed');assert.equal(v.nature,'on_account');assert.equal(v.tax.numerator,'0');assert.equal(v.outstanding.numerator,'0');assert.match(v.reason,/não é isenção/);
+ }
+});
+test('68f requires own-property management and absence of fiscal transparency',()=>{
+ const r=row();r.kind='rent';r.ordinary.rentOwnPropertyManagement='yes';r.reliefPreparation.rule='cirpc68f';r.reliefPreparation.article='68(f)';r.reliefPreparation.facts.notTransparent='yes';assert.equal(calc(r).treatment,'dispensed');
+ for(const value of ['', 'no']){r.reliefPreparation.facts.notTransparent=value;assert.equal(calc(r).tax,null);}r.reliefPreparation.facts.notTransparent='yes';r.ordinary.rentOwnPropertyManagement='no';assert.equal(calc(r).tax,null);
+});
+test('definitive nonresident equipment is never dispensed under68d',()=>{
+ for(const patch of [{permanentEstablishment:'no'},{permanentEstablishment:'yes',attributable:'no'},{permanentEstablishment:''}])assert.equal(calc({...row(),kind:'equipment',residence:'nonresident',...patch}).tax,null);
+});
+test('Portugal royalties and qualified equipment use10% gross definitive limit',()=>{
+ for(const kind of ['royalty','equipment']){const v=calc({...treaty(),kind});assert.equal(v.status,'calculated');assert.equal(v.treatment,'treaty');assert.equal(v.rate,10);assert.equal(v.tax.numerator,'10000');assert.equal(v.nature,'definitive');}
+});
+test('missing,negative,expired or contradictory evidence remains indeterminate,never zero',()=>{
+ const samples=[r=>r.reliefPreparation.evidence='',r=>r.reliefPreparation.residenceDocument='',r=>r.reliefPreparation.validTo='2026-09-30',r=>r.reliefPreparation.validFrom='2026-02-30',r=>r.reliefPreparation.article='7',r=>r.reliefPreparation.country='ZA',r=>r.permanentEstablishment='yes',r=>r.kind='digital_services'];
+ for(const fact of ['treatyResident','beneficialOwner','payerResidentMz','armLength','royaltyDefinition'])for(const value of ['', 'no'])samples.push(r=>r.reliefPreparation.facts[fact]=value);
+ for(const mutate of samples){const r=treaty();mutate(r);const v=calc(r);assert.equal(v.status,'indeterminate');assert.equal(v.tax,null);assert.equal(v.rate,null);}
+});
+test('independent rows calculate beside insufficient information; save recover report export and history',()=>{
+ const d=draft(),prior=irpcBook(d),insufficient=treaty('missing');insufficient.reliefPreparation.residenceDocument='';
+ const rent=row('property-dispensation');rent.kind='rent';rent.ordinary.rentOwnPropertyManagement='yes';rent.reliefPreparation.rule='cirpc68f';rent.reliefPreparation.article='68(f)';rent.reliefPreparation.facts.notTransparent='yes';
+ const b=recordIrpc(d,{...prior,rows:[...prior.rows,row(),rent,treaty(),insufficient]});d.modelo_a_snapshot=saveIrpcBook(d,b);
+ const recovered=JSON.parse(JSON.stringify(d)),book=irpcBook(recovered);assert.deepEqual(book,b);assert.equal(irpcCurrent(recovered,book),true);assert.deepEqual(book.history.at(-1),prior.result);
+ assert.deepEqual(book.result.rows.slice(-3).map(r=>r.status),['calculated','calculated','indeterminate']);
+ const report=irpcReportRows(recovered).slice(-3);assert.match(report[0][2],/Dispensa de retenção/);assert.match(report[1][2],/Limite convencional/);assert.match(report[2][2],/Indeterminado/);assert.match(report[1][3],/QA certificado fiscal Portugal 2026/);
+ assert.match(irpcPreparationHtml(recovered),/10000/);book.rows.at(-2).reliefPreparation.facts.beneficialOwner='';assert.equal(irpcCurrent(recovered,book),false);assert.equal(recordIrpc(recovered,book).result.rows.at(-2).tax,null);
+ fs.mkdirSync('outputs/irpc-reliefs',{recursive:true});fs.writeFileSync('outputs/irpc-reliefs/calculated.json',JSON.stringify(recovered));fs.writeFileSync('outputs/irpc-reliefs/preparation.html',irpcPreparationHtml(recovered));
+});
+test('dispensa with payment attached requires reconciliation and retains the original proof',()=>{
+ const r=row();r.allocations=[{paymentId:'p',amount:'100'}];const p={id:'p',kind:'remittance',reference:'QA prova',date:'2026-10-20',amount:'100',currency:'MZN'};const b=recordIrpc(draft(),{version:1,rows:[r],payments:[p]});assert.equal(b.result.rows[0].status,'indeterminate');assert.deepEqual(b.payments,[p]);
+});
+test('unsupported relief and malformed persisted conditions are not accepted as a benefit',()=>{
+ const r=row();r.reliefPreparation.rule='';assert.equal(calc(r).tax,null);r.reliefPreparation.facts.subjectToIrpc='no';assert.equal(calc(r).tax,null);r.reliefPreparation.facts.subjectToIrpc=42;assert.throws(()=>saveIrpcBook(draft(),{version:1,rows:[r],payments:[]}));
+});
+test('financial dossier includes each IRPC result, evidence and insufficient information',async()=>{
+ const d=draft(),missing=treaty('missing');missing.reliefPreparation.residenceDocument='';d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,{version:1,rows:[row(),treaty(),missing],payments:[]}));
+ const report=createProjectDossierReport(d,{selectedSections:new Set(['finance'])}),text=JSON.stringify(report);
+ for(const label of ['Dispensa de retenção','Limite convencional','Indeterminado','QA certificado fiscal Portugal 2026'])assert.ok(text.includes(label),label);
+ const html=await createProjectDossierPrintHtml(report);assert.match(html,/Dispensa de retenção/);assert.match(html,/prova de residência/);
+});

tests/frontend/irpc-special-cessation-prior.test.mjs

@@ -0,0 +1,41 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
+import {validateSpecial} from '../../resources/js/lib/irpc-special.ts';
+import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const read=name=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+name,import.meta.url),'utf8'));
+const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
+function accepted(){const d=read('irpc-l7-preserved.json').acceleration,f=read('irpc-l7-start-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);return{d,b:normalBook(d)};}
+function setup(period='cessation',prior=true){
+ const{d,b}=accepted(),months=period==='annual'?12:6,p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation='120';d.business_plan_snapshot=JSON.stringify(p);
+ if(period==='annual')delete b.periodsFx;else Object.assign(b.periodsFx,{kind:'cessation',from:'2026-01-01',to:'2026-06-30',reference:'QA cessação documentada30Junho2026;meses completos sem transmissão presumida'});
+ b.schedules.interest.amount=String(months*20);
+ Object.assign(b.depreciation.assets[0],{start:prior?'2025-01-01':'2026-01-15',timing:'months',accounting:String(months*10),previousAccounting:prior?'150':'0',previousFiscal:prior?'100':'0',priorAvailable:prior?'50':'0',previousReference:prior?'QA quotas contabilísticas150,fiscais100,parcela50 temporariamente tributada;sem encargos permanentemente excluídos':'QA ausência declarada de quotas anteriores;activo entrou em2026',exitState:'absent',exitDate:''});
+ for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])Object.assign(part.qualification,{from:'2026-01-01',to:period==='annual'?'2026-12-31':'2026-06-30',periodReference:period==='annual'?'QA ano civil2026':b.periodsFx.reference});
+ delete b.special.acceleration.monthly.startPeriod;
+ b.special.acceleration.monthly.continuation={version:1,period,reference:'QA CBF16 vigente no sujeito/projecto e período2026 declarado;sem cumulação',historyReference:'QA activo novo2025/2026,método constante e duodécimos desde entrada;quotas anteriores reconciliadas no mapaL6,não recalculadas',monthlyFromStart:'yes'};return{d,b};
+}
+
+test('accepted12 result,key and fullhistory remain exact without continuation',()=>{const{d,b}=accepted();assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),b.result.model);assert.deepEqual(normalBook(d).history,b.history);});
+
+test('cessation reuses6 months without assuming assetexit;50 normal,75 accelerated capped60,additional10',()=>{const{d,b}=setup('cessation',false),asset=JSON.stringify(b.depreciation),period=JSON.stringify(b.periodsFx),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(m.version,'IRPC-normal-adjustments/13');assert.equal(a.months,6);assert.equal(a.exit.state,'absent');assert.equal(val(a.normalQuota),50);assert.equal(val(a.acceleratedQuota),75);assert.equal(val(a.acceleratedDeduction),60);assert.equal(val(a.additionalDeduction),10);assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.colecta),1001.6);assert.equal(val(s.taxableProfit),3120);assert.equal(val(s.taxableBase),3120);assert.equal(val(s.colecta),998.4);assert.equal(JSON.stringify(b.depreciation),asset);assert.equal(JSON.stringify(b.periodsFx),period);assert.equal(s.finalBalance.payable,null);});
+
+test('cessation with priorbook150,fiscal100,available50 recovers15 once and adds only25 to normaldeduction',()=>{const{d,b}=setup(),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(a.months,6);assert.equal(val(a.normalDeduction),50);assert.equal(val(a.acceleratedDeduction),75);assert.equal(val(a.prior.normalUsed),0);assert.equal(val(a.prior.acceleratedUsed),15);assert.equal(val(a.prior.normalRemaining),50);assert.equal(val(a.prior.acceleratedRemaining),35);assert.equal(val(a.prior.normalFiscalRemaining),850);assert.equal(val(a.prior.acceleratedFiscalRemaining),825);assert.equal(val(s.acceleration.additionalDeduction),25);assert.equal(val(s.taxableProfit),3105);assert.equal(val(s.taxableBase),3105);assert.equal(val(s.colecta),993.6);assert.equal(b.depreciation.assets[0].priorAvailable,'50');assert.equal(b.depreciation.assets[0].previousFiscal,'100');});
+
+test('annual2026 continuation preserves2025 actualbalances and records30priorused within150 deduction,additional50',()=>{const{d,b}=setup('annual'),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(a.months,12);assert.equal(val(a.normalQuota),100);assert.equal(val(a.acceleratedQuota),150);assert.equal(val(a.prior.acceleratedUsed),30);assert.equal(val(a.prior.acceleratedRemaining),20);assert.equal(val(s.acceleration.additionalDeduction),50);assert.equal(val(m.taxableProfit),6260);assert.equal(val(s.taxableProfit),6210);assert.equal(val(s.colecta),1987.2);assert.deepEqual(s.acceleration.normal.input,s.acceleration.accelerated.input);});
+
+test('documented assetexit excludes eventmonth and keeps exact fractional quotas;cessation date does not edit exit',()=>{const{d,b}=setup();Object.assign(b.depreciation.assets[0],{exitState:'known',exitDate:'2026-06-20'});const a=calculateNormal(d,b).special.acceleration.monthly.assets[0];assert.equal(a.months,5);assert.deepEqual(a.normalQuota,fraction(125n,3n));assert.deepEqual(a.acceleratedQuota,fraction(125n,2n));assert.deepEqual(a.additionalDeduction,fraction(125n,6n));assert.deepEqual(a.prior.acceleratedUsed,fraction(5n,2n));assert.deepEqual(a.prior.acceleratedRemaining,fraction(95n,2n));});
+
+test('remaining fiscalbalance and accounted/priorcaps bind both calculations;available amount is never a second deduction',()=>{const{d,b}=setup();Object.assign(b.depreciation.assets[0],{previousAccounting:'1000',previousFiscal:'980',priorAvailable:'20'});let a=calculateNormal(d,b).special.acceleration.monthly.assets[0];assert.equal(val(a.normalDeduction),20);assert.equal(val(a.acceleratedDeduction),20);assert.equal(val(a.additionalDeduction),0);assert.equal(val(a.prior.acceleratedFiscalRemaining),0);const second=setup(),p=JSON.parse(second.d.business_plan_snapshot);p.plan.assetDepreciation='0';second.d.business_plan_snapshot=JSON.stringify(p);second.b.depreciation.assets[0].accounting='0';a=calculateNormal(second.d,second.b).special.acceleration.monthly.assets[0];assert.equal(val(a.normalDeduction),50);assert.equal(val(a.acceleratedDeduction),50);assert.equal(val(a.additionalDeduction),0);assert.equal(val(a.prior.acceleratedRemaining),0);});
+
+test('missing support or missing priorbalance blocks only dependent CBF16;absence and negative remain explicit',()=>{for(const key of['reference','historyReference','monthlyFromStart']){const{d,b}=setup();b.special.acceleration.monthly.continuation[key]='';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.colecta,null);}const missing=setup();missing.b.depreciation.assets[0].previousFiscal='';const pending=calculateNormal(missing.d,missing.b);assert.equal(pending.special.acceleration.additionalDeduction,null);assert.match(pending.depreciation.pending.join(' '),/em falta/);assert.equal(missing.b.depreciation.assets[0].previousFiscal,'');for(const state of['negative','absent']){const{d,b}=setup();if(state==='negative')b.special.acceleration.rows[0].eligible='no';else{b.special.acceleration.rows=[];Object.assign(b.special.acceleration.qualification,{state:'absent',eligible:''});}const s=calculateNormal(d,b).special;assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(s.acceleration.status,state==='absent'?'absent':'calculated');if(state==='negative')assert.equal(s.acceleration.rows[0].status,'not_applicable');}});
+
+test('otherstartyears,nonmonthlyhistory,transition,cumulation and prioramounts for currentyearentry stay out of scope',()=>{for(const mutate of[b=>b.depreciation.assets[0].start='2024-01-01',b=>b.special.acceleration.monthly.continuation.monthlyFromStart='no',b=>b.periodsFx.kind='transition',b=>b.special.acceleration.noOtherBenefits='no',b=>b.depreciation.assets[0].start='2026-01-01']){const{d,b}=setup();mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.colecta,null);}});
+
+test('save-recover13 preserves12result and allhistorical balances;recalc idempotent and reports reconciliation without officialconsumption',()=>{const{d,b}=setup(),history=structuredClone(b.history),old=structuredClone(b.result),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,others=JSON.parse(d.modelo_a_snapshot).irpcWithholdings;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history,[...history,old]);assert.equal(old.model.version,'IRPC-normal-adjustments/12');assert.equal(JSON.stringify(back.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,others);const html=normalHtml(d);assert.match(html,/2026-01-01–2026-06-30/);assert.match(html,/recuperada CBF16:15.00/);assert.match(html,/saldo anterior aritmético CBF16:35.00/);assert.match(html,/sem consumo de saldos oficiais/);assert.match(html,/colecta sobre a base:993.60/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/quotas contabilísticas anteriores/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.acceleration.additionalDeduction),25);assert.equal(back.depreciation.assets[0].priorAvailable,'50');back.depreciation.assets[0].previousFiscal='110';assert.equal(normalCurrent(d,back),false);});
+
+test('invalid or overlapping optionalpreparation cannot replace preservedbooks',()=>{for(const c of[null,{version:2,period:'annual',reference:'QA',historyReference:'QA',monthlyFromStart:'yes'},{version:1,period:'other',reference:'QA',historyReference:'QA',monthlyFromStart:'yes'}]){const{b}=setup();b.special.acceleration.monthly.continuation=c;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}const{b}=setup();b.special.acceleration.monthly.startPeriod={version:1,reference:'QA'};assert.throws(()=>validateSpecial(b.special),/incompatível/);});
+
+test('prepare only compatible new guardedAPI cases with missing,negative and absence variants',()=>{const cases={cessation:setup('cessation',false),prior:setup(),annual:setup('annual'),exit:setup(),missing:setup(),negative:setup(),absent:setup()};Object.assign(cases.exit.b.depreciation.assets[0],{exitState:'known',exitDate:'2026-06-20'});cases.missing.b.special.acceleration.monthly.continuation.historyReference='';cases.negative.b.special.acceleration.rows[0].eligible='no';cases.absent.b.special.acceleration.rows=[];Object.assign(cases.absent.b.special.acceleration.qualification,{state:'absent',eligible:''});fs.mkdirSync('outputs/irpc-l7-cessation-prior',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T18:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-cessation-prior/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-cessation-prior/'+name+'.html',normalHtml(d));}});

tests/frontend/irpc-special-combinations.test.mjs

@@ -0,0 +1,34 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
+import {validateSpecial} from '../../resources/js/lib/irpc-special.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const read=n=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+n,import.meta.url),'utf8'));
+const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
+function accepted(){const d=read('irpc-l7-preserved.json').acceleration,f=read('irpc-l7-continuation-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);return{d,b:normalBook(d)};}
+function setup(expense=false){const{d,b}=accepted();const i=b.special;Object.assign(i.cooperative,{kind:'agrarian',allIncomeEligible:'yes',withheldIncome:'absent'});Object.assign(i.cooperative.qualification,{state:'known',eligible:'yes',reference:'QA cooperativa agrária12,base ordinária integralmente elegível;sem rendimentos sujeitos a retenção'});i.acceleration.rows[0].kind='agroindustrial_equipment';i.combinations={version:1,reference:'QA mesmo sujeito/projecto/período;reduçãoCIRPC12 eCBF16 genérico,efeitos em etapas distintas',specificState:'absent',specificReference:'QA sem estatuto/benefício específicoCBF20–48 neste projecto/período;CBF13',specificException:'',otherState:'absent',otherReference:'QA sem outros benefícios além dos tratamentosL7 registados'};if(expense){const old=normalBook(read('irpc-l7-preserved.json').expense);b.schedules.rows.push(structuredClone(old.schedules.rows[0]));b.profit.topics.expenseCorrections=structuredClone(old.profit.topics.expenseCorrections);i.expenses=structuredClone(old.special.expenses);Object.assign(i.expenses.qualification,{from:b.periodsFx.from,to:b.periodsFx.to});}return{d,b};}
+
+test('accepted13 model,key and allhistorical balances reproduce exactly without optionalcombination',()=>{const{d,b}=accepted();assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),b.result.model);assert.deepEqual(normalBook(d).history,b.history);});
+
+test('qualified cooperative12 and genericCBF16 combine in order,additional25 once then16percent,prior15 already included',()=>{const{d,b}=setup(),assets=JSON.stringify(b.depreciation),m=calculateNormal(d,b),s=m.special,c=s.combinations;assert.equal(m.version,'IRPC-normal-adjustments/14');assert.equal(c.status,'compatible');assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.colecta),1001.6);assert.equal(val(s.acceleration.additionalDeduction),25);assert.equal(val(s.taxableProfit),3105);assert.equal(val(s.taxableBase),3105);assert.equal(val(s.cooperative.rate),16);assert.equal(val(s.colecta),496.8);assert.equal(val(s.combinedColecta),496.8);assert.equal(val(c.assetClaims[0].acceleratedDeduction),75);assert.equal(val(c.assetClaims[0].priorRecoveredIncluded),15);assert.equal(val(c.assetClaims[0].additionalDeduction),25);assert.equal(JSON.stringify(b.depreciation),assets);assert.equal(s.finalBalance.payable,null);assert.doesNotMatch(s.acceleration.source,/Sem cumulação[.]/);});
+
+test('autonomousexpense35percent is not halved by cooperative rate or added again to the taxableprofit',()=>{const{d,b}=setup(true),m=calculateNormal(d,b),s=m.special;assert.equal(val(m.taxableProfit),3230);assert.equal(val(s.taxableProfit),3205);assert.equal(val(s.taxableBase),3205);assert.equal(val(s.expenses.rows[0].l6Adjustment),100);assert.equal(val(s.expenses.rows[0].additionalProfitAdjustment),0);assert.equal(val(s.expenses.autonomousTax),35);assert.equal(val(s.colecta),512.8);assert.equal(val(s.combinedColecta),547.8);assert.equal(val(s.combinations.limits.autonomousRate),35);});
+
+test('specificCBF22 with generic16 and declaredabsence of exception is incompatible,neither benefit automatically selected',()=>{const{d,b}=setup();Object.assign(b.special.combinations,{specificState:'known',specificReference:'QA CBF22 benefício específico infra-estruturas declarado no mesmo projecto/período',specificException:'absent'});const input=structuredClone(b.special),m=calculateNormal(d,b),s=m.special;assert.equal(s.combinations.status,'incompatible');assert.equal(s.acceleration.additionalDeduction,null);assert.equal(s.taxableProfit,null);assert.equal(s.colecta,null);assert.equal(s.combinedColecta,null);assert.equal(val(m.colecta),1001.6);assert.deepEqual(b.special,input);assert.match(s.pending.join(' '),/IncompatibilidadeCBF4\/13/);});
+
+test('claimedexception,unknownspecificpresence,otherbenefit or missingsupport remain indeterminate without provisionalrate',()=>{for(const patch of[{specificState:'known',specificReference:'QA excepção invocada,artigo/limite não correspondidos',specificException:'claimed'},{specificState:''},{otherState:'known',otherReference:'QA outro benefício fora dos ramos calculados'},{reference:''},{specificReference:''},{otherReference:''}]){const{d,b}=setup();Object.assign(b.special.combinations,patch);const m=calculateNormal(d,b);assert.equal(m.special.combinations.status,'indeterminate');assert.equal(m.special.colecta,null);assert.equal(val(m.colecta),1001.6);}});
+
+test('missingcooperativeperiod or mixedincome blocks its dependenttotal without choosing eligibility from location',()=>{for(const patch of[{allIncomeEligible:'no'},{withheldIncome:'known'}]){const{d,b}=setup();Object.assign(b.special.cooperative,patch);d.province_id='QA-ZEE-address';const s=calculateNormal(d,b).special;assert.equal(s.colecta,null);assert.match(s.cooperative.reason,/mistas\/retidas/);}const{d,b}=setup();b.special.cooperative.qualification.from='2026-02-01';assert.equal(calculateNormal(d,b).special.colecta,null);});
+
+test('duplicateassetqualification cannot duplicate CBF16 deduction;remainingfiscal20 cap keepsadditionalzero',()=>{const{d,b}=setup();b.special.acceleration.rows.push({...b.special.acceleration.rows[0],id:'same-asset-again'});let s=calculateNormal(d,b).special;assert.equal(s.acceleration.additionalDeduction,null);assert.match(s.acceleration.reason,/Activo repetido/);const cap=setup();Object.assign(cap.b.depreciation.assets[0],{previousAccounting:'1000',previousFiscal:'980',priorAvailable:'20'});s=calculateNormal(cap.d,cap.b).special;assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(val(s.combinations.assetClaims[0].acceleratedDeduction),20);assert.equal(val(s.combinations.assetClaims[0].remainingFiscal),0);});
+
+test('negativecooperative or absentCBF16 retains the other independentlyqualified treatment',()=>{const negative=setup();negative.b.special.cooperative.qualification.eligible='no';let s=calculateNormal(negative.d,negative.b).special;assert.equal(s.cooperative.status,'not_applicable');assert.equal(val(s.colecta),993.6);const absent=setup();absent.b.special.acceleration.rows=[];Object.assign(absent.b.special.acceleration.qualification,{state:'absent',eligible:''});s=calculateNormal(absent.d,absent.b).special;assert.equal(s.acceleration.status,'absent');assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(val(s.colecta),500.8);});
+
+test('save-recover14 appends13 verbatim,leaves inputbalances/plan/otherbooks unchanged,and report explains order and no double deduction',()=>{const{d,b}=setup(true),old=structuredClone(b.result),history=structuredClone(b.history),assets=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,other=JSON.parse(d.modelo_a_snapshot).irpcWithholdings;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history,[...history,old]);assert.equal(old.model.version,'IRPC-normal-adjustments/13');assert.equal(JSON.stringify(back.depreciation),assets);assert.equal(d.business_plan_snapshot,plan);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,other);const html=normalHtml(d);assert.match(html,/Combinação permitida no recorte/);assert.match(html,/parcela anterior já incluída na dedução CBF16:15.00/);assert.match(html,/única diferença adicional:25.00/);assert.match(html,/imposto autónomo independente:35.00/);assert.match(html,/colecta combinada:547.80/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/Cumulações — qualificação/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.combinedColecta),547.8);assert.equal(back.depreciation.assets[0].priorAvailable,'50');back.special.combinations.otherState='known';assert.equal(normalCurrent(d,back),false);});
+
+test('positive unclassified L6benefit is preserved and blocks another deduction until reconciled;zero base never offsets autonomous35',()=>{const extra=setup();extra.b.base.benefits={state:'known',amount:'100',reference:'QA dedução já declarada sem correspondência à combinação'};let m=calculateNormal(extra.d,extra.b);assert.equal(m.special.combinations.status,'indeterminate');assert.equal(m.special.colecta,null);assert.notEqual(m.taxableProfit,null);assert.equal(extra.b.base.benefits.amount,'100');assert.match(m.special.pending.join(' '),/já registado emL6/);const loss=setup(true),p=JSON.parse(loss.d.business_plan_snapshot);p.plan.products[0].unitPrice='10';loss.d.business_plan_snapshot=JSON.stringify(p);loss.b.schedules.currentLossReference='QA perda própria do período reconciliada;sem transporte oficial automático';m=calculateNormal(loss.d,loss.b);assert.ok(val(m.special.taxableProfit)<0);assert.equal(val(m.special.taxableBase),0);assert.equal(val(m.special.colecta),0);assert.equal(val(m.special.expenses.autonomousTax),35);assert.equal(val(m.special.combinedColecta),35);});
+
+test('malformedoptionalcombination cannot overwrite acceptedbooks',()=>{for(const value of[null,{version:2},{version:1,reference:'QA',specificState:'unknown',specificReference:'QA',specificException:'',otherState:'absent',otherReference:'QA'}]){const{b}=setup();b.special.combinations=value;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}});
+
+test('prepare only new guardedAPI cases;accepted13 proofs remain separate',()=>{const cases={combined:setup(),autonomous:setup(true),incompatible:setup(),missing:setup(),exception:setup(),negative:setup(),absent:setup()};Object.assign(cases.incompatible.b.special.combinations,{specificState:'known',specificReference:'QA CBF22 no mesmo projecto/período',specificException:'absent'});cases.missing.b.special.combinations.specificReference='';Object.assign(cases.exception.b.special.combinations,{specificState:'known',specificReference:'QA excepção expressa invocada sem correspondência de artigo/limites',specificException:'claimed'});cases.negative.b.special.cooperative.qualification.eligible='no';cases.absent.b.special.acceleration.rows=[];Object.assign(cases.absent.b.special.acceleration.qualification,{state:'absent',eligible:''});fs.mkdirSync('outputs/irpc-l7-combinations',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T16:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-combinations/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-combinations/'+name+'.html',normalHtml(d));}});

tests/frontend/irpc-special-months.test.mjs

@@ -0,0 +1,30 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
+import {newSpecialInput,validateSpecial} from '../../resources/js/lib/irpc-special.ts';
+import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const frozen=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l7-preserved.json',import.meta.url),'utf8'));
+const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
+const q=state=>({state,eligible:state==='known'?'yes':'',from:'2026-01-01',to:'2026-12-31',reference:'QA condições/ausência documentadas no sujeito/projecto',periodReference:'QA ano civil2026,CBF16 e Decreto72/2013art9'});
+function setup(account='60',start='2026-07-15'){
+ const d=frozen().acceleration,b=normalBook(d),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation=account;d.business_plan_snapshot=JSON.stringify(p);
+ Object.assign(b.depreciation.assets[0],{accounting:account,start,timing:'months'});
+ b.special.acceleration.monthly={version:1,reference:'QA opção de duodécimos desde a entrada emuso,datas/meses do mesmo activoL6'};return{d,b};
+}
+test('accepted10 books remain current and reproduce exact original expense,cooperative and annualasset models;history is read unchanged',()=>{for(const[name,d]of Object.entries(frozen())){const b=normalBook(d),original=structuredClone(b.result);assert.equal(normalCurrent(d,b),true,name);assert.deepEqual(calculateNormal(d,b),original.model,name);assert.deepEqual(normalBook(d).result,original,name);}});
+test('explicit monthly11 reuses6 L6months and limits75quota to60accounted,adding only10deduction',()=>{const{d,b}=setup(),original=JSON.stringify(b.depreciation),m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(m.version,'IRPC-normal-adjustments/11');assert.equal(a.months,6);assert.equal(val(a.normalRate),10);assert.equal(val(a.acceleratedRate),15);assert.equal(val(a.normalQuota),50);assert.equal(val(a.acceleratedQuota),75);assert.equal(val(a.normalDeduction),50);assert.equal(val(a.acceleratedDeduction),60);assert.equal(val(a.additionalDeduction),10);assert.equal(val(m.taxableProfit),6310);assert.equal(val(m.colecta),2019.2);assert.equal(val(s.taxableProfit),6300);assert.equal(val(s.taxableBase),6300);assert.equal(val(s.colecta),2016);assert.equal(s.finalBalance.payable,null);assert.equal(JSON.stringify(b.depreciation),original);});
+test('month timing comes from L6 including midmonth entry,January,October and December;never dailyproration',()=>{for(const[start,account,months,normal,accelerated]of[['2026-01-01','120',12,100,150],['2026-07-31','60',6,50,75],['2026-10-20','60',3,25,37.5],['2026-12-31','20',1,100/12,12.5]]){const{d,b}=setup(account,start),m=calculateNormal(d,b),a=m.special.acceleration.monthly.assets[0];assert.equal(a.months,months);assert.equal(val(a.normalQuota),normal);assert.equal(val(a.acceleratedQuota),accelerated);assert.equal(a.months,m.depreciation.assets[0].months);}});
+test('December retains exact fractional difference and report never rounds fiscal amount',()=>{const{d,b}=setup('20','2026-12-15'),m=calculateNormal(d,b),a=m.special.acceleration.monthly.assets[0];assert.deepEqual(a.normalQuota,fraction(25n,3n));assert.deepEqual(a.acceleratedQuota,fraction(25n,2n));assert.deepEqual(a.additionalDeduction,fraction(25n,6n));d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));assert.match(normalHtml(d),/25\/6/);assert.match(normalHtml(d),/≈/);});
+test('accounted caps of0,40,60,100 remain binding and no additional quota is invented',()=>{for(const[account,normal,accelerated,diff]of[['0',0,0,0],['40',40,40,0],['60',50,60,10],['100',50,75,25]]){const{d,b}=setup(account),s=calculateNormal(d,b).special,a=s.acceleration.monthly.assets[0];assert.equal(val(a.normalDeduction),normal);assert.equal(val(a.acceleratedDeduction),accelerated);assert.equal(val(s.acceleration.additionalDeduction),diff);}});
+test('new project building reuses land/residual basis and existing2percent table rate with monthlycap',()=>{const{d,b}=setup('50');Object.assign(b.depreciation.assets[0],{category:'commercial_building',cost:'5000',land:'1000',rate:'2'});b.special.acceleration.rows[0].kind='new_project_building';const a=calculateNormal(d,b).special.acceleration.monthly.assets[0];assert.equal(val(a.taxBasis),4000);assert.equal(val(a.normalQuota),40);assert.equal(val(a.acceleratedQuota),60);assert.equal(val(a.acceleratedDeduction),50);assert.equal(val(a.additionalDeduction),10);});
+test('other existing assets stay on their normal quota;selected asset is neither copied nor deducted twice',()=>{const{d,b}=setup('80'),other=structuredClone(b.depreciation.assets[0]);b.depreciation.assets[0].accounting='60';Object.assign(other,{id:'other',assetKey:'other',document:'QA-other',description:'Mobiliário foraCBF16',category:'furniture',cost:'200',rate:'10',start:'2026-01-01',timing:'annual',accounting:'20'});b.depreciation.assets.push(other);const s=calculateNormal(d,b).special;assert.equal(s.acceleration.normal.assets.length,2);assert.equal(s.acceleration.accelerated.assets.length,2);assert.deepEqual(s.acceleration.normal.assets[1],s.acceleration.accelerated.assets[1]);assert.equal(val(s.acceleration.additionalDeduction),10);});
+test('missingmonthlysupport blocks only CBF16 totals;normalreference and storedinput are retained',()=>{const{d,b}=setup();b.special.acceleration.monthly.reference='';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.status,'indeterminate');assert.equal(m.special.acceleration.additionalDeduction,null);assert.equal(val(m.colecta),2019.2);assert.equal(m.special.acceleration.monthly.assets[0].acceleratedQuota,null);assert.match(m.special.acceleration.reason,/Falta suporte/);});
+test('negative condition,declaredabsence and missingqualification have distinct monthly outcomes',()=>{const negative=setup();negative.b.special.acceleration.rows[0].eligible='no';let s=calculateNormal(negative.d,negative.b).special;assert.equal(s.acceleration.rows[0].status,'not_applicable');assert.equal(val(s.acceleration.additionalDeduction),0);assert.equal(s.acceleration.monthly.assets[0].applied,false);assert.equal(s.acceleration.monthly.assets[0].acceleratedRate,null);for(const state of['absent','']){const{d,b}=setup();b.special.acceleration.rows=[];b.special.acceleration.qualification=q(state);b.special.acceleration.monthly.reference='';s=calculateNormal(d,b).special;assert.equal(s.acceleration.status,state==='absent'?'absent':'indeterminate');assert.equal(val(s.acceleration.additionalDeduction),state==='absent'?0:null);}});
+test('newmonthlyscope excludes priorquotas,annualoption,exits and earlier/laterentry while retaining L6 reference',()=>{for(const mutate of[a=>a.previousAccounting='1',a=>a.timing='annual',a=>{a.exitState='known';a.exitDate='2026-12-01';},a=>a.start='2025-07-01',a=>a.start='2027-01-01']){const{d,b}=setup();mutate(b.depreciation.assets[0]);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.taxableProfit,null);assert.equal(m.special.acceleration.status,'indeterminate');}});
+test('short fiscalperiod already supported in L6 is not silently included in this annual CBF16 increment',()=>{const d=JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l6-values-preserved.json',import.meta.url),'utf8')),b=normalBook(d),model=setup().b.special;b.special=structuredClone(model);for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])part.qualification={...part.qualification,from:'2026-07-01'};Object.assign(b.depreciation.assets[0],{category:'machine',cost:'1000',rate:'10',accounting:'60',timing:'months',start:'2026-07-01'});const m=calculateNormal(d,b);assert.notEqual(m.colecta,null);assert.equal(m.special.acceleration.additionalDeduction,null);assert.match(m.special.acceleration.reason,/exercício anual civil2026/);});
+test('monthlyexplicitoption never selects CBF from location;missingeligibility evidence remains pending',()=>{const{d,b}=setup();d.province_id='QA-ZEE-candidate';b.special.acceleration.recognitionReference='';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.colecta,null);assert.match(m.special.acceleration.reason,/reconhecimento10/);});
+test('version11 save-recover preserves10history,originalasset,plan and otherbooks;recalculate stays idempotent',()=>{const{d,b}=setup(),old=structuredClone(b.result),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(back.history.at(-1).model.version,'IRPC-normal-adjustments/10');assert.equal(JSON.stringify(back.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.ok(JSON.parse(d.modelo_a_snapshot).irpcWithholdings);const html=normalHtml(d);assert.match(html,/duodécimosL6:6/);assert.match(html,/diferença adicional:10.00/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/CBF16 por duodécimos/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.acceleration.additionalDeduction),10);assert.equal(val(back.result.model.special.colecta),2016);back.depreciation.assets[0].start='2026-10-01';assert.equal(normalCurrent(d,back),false);});
+test('malformed optionalmonthly schema cannot overwrite oldbooks',()=>{for(const value of[null,{version:2,reference:'QA'},{version:1,reference:12}]){const{b}=setup();b.special.acceleration.monthly=value;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}});
+test('newmonthlycases only prepare guardedprivateAPI inputs and reports',()=>{const cases={monthly:setup(),fraction:setup('20','2026-12-15'),missing:setup(),negative:setup(),absent:setup()};cases.missing.b.special.acceleration.monthly.reference='';cases.negative.b.special.acceleration.rows[0].eligible='no';cases.absent.b.special.acceleration.qualification=q('absent');cases.absent.b.special.acceleration.rows=[];fs.mkdirSync('outputs/irpc-l7-months',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T16:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-months/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-months/'+name+'.html',normalHtml(d));}});

tests/frontend/irpc-special-start-period.test.mjs

@@ -0,0 +1,37 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
+import {validateSpecial} from '../../resources/js/lib/irpc-special.ts';
+import {fraction} from '../../resources/js/lib/fiscal-rational.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const read=name=>JSON.parse(fs.readFileSync(new URL('./fixtures/'+name,import.meta.url),'utf8'));
+const val=v=>v?Number(v.numerator)/Number(v.denominator):null;
+function accepted(){const d=read('irpc-l7-preserved.json').acceleration,f=read('irpc-l7-monthly-preserved.json');d.business_plan_snapshot=f.plan;d.modelo_a_snapshot=saveNormalBook(d,f.book);return{d,b:normalBook(d)};}
+function setup(month=7){
+ const{d,b}=accepted(),p=JSON.parse(d.business_plan_snapshot);p.plan.assetDepreciation='120';d.business_plan_snapshot=JSON.stringify(p);
+ const old=normalBook(read('irpc-l6-values-preserved.json'));b.periodsFx=structuredClone(old.periodsFx);b.periodsFx.from='2026-'+String(month).padStart(2,'0')+'-01';
+ b.periodsFx.reference='QA início documentado em'+b.periodsFx.from+';meses completos até31/12';
+ delete b.forms;const months=13-month;b.schedules.interest.amount=String(months*20);
+ Object.assign(b.depreciation.assets[0],{accounting:String(months*10),start:b.periodsFx.from.slice(0,8)+'15',timing:'months'});
+ for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])Object.assign(part.qualification,{from:b.periodsFx.from,periodReference:b.periodsFx.reference});
+ b.special.acceleration.monthly.startPeriod={version:1,reference:'QA início de actividade residente2026,CBF16 e períodoL6 reconciliados'};return{d,b};
+}
+
+test('accepted11 result and currentkey remain exact without startPeriod;10 histories still readable',()=>{const{d,b}=accepted();assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),b.result.model);const old=read('irpc-l7-preserved.json').acceleration;assert.equal(normalCurrent(old,normalBook(old)),true);});
+
+test('resident July start reuses6 actualmonths,50 normalquota,75 accelerated capped60;only10 additional',()=>{const{d,b}=setup(),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,m=calculateNormal(d,b),s=m.special,a=s.acceleration.monthly.assets[0];assert.equal(m.version,'IRPC-normal-adjustments/12');assert.equal(m.periodsFx.short,true);assert.equal(a.months,6);assert.equal(val(a.normalQuota),50);assert.equal(val(a.acceleratedQuota),75);assert.equal(val(a.acceleratedDeduction),60);assert.equal(val(s.acceleration.additionalDeduction),10);assert.equal(val(m.taxableProfit),3130);assert.equal(val(m.taxableBase),3130);assert.equal(val(m.colecta),1001.6);assert.equal(val(s.taxableProfit),3120);assert.equal(val(s.taxableBase),3120);assert.equal(val(s.colecta),998.4);assert.equal(s.finalBalance.payable,null);assert.equal(s.acceleration.accelerated.assets.length,b.depreciation.assets.length);assert.equal(JSON.stringify(b.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.match(s.acceleration.source,/início de actividade/);assert.doesNotMatch(s.acceleration.source,/primeiro exercício anual/);});
+
+test('October and December use3 and1 months without annualisation and retain exact fiscalfraction',()=>{for(const[month,months,diff]of[[10,3,fraction(5n)],[12,1,fraction(5n,3n)]]){const{d,b}=setup(month),m=calculateNormal(d,b),a=m.special.acceleration.monthly.assets[0];assert.equal(m.periodsFx.months,months);assert.equal(a.months,months);assert.deepEqual(a.additionalDeduction,diff);assert.deepEqual(a.normalQuota,fraction(BigInt(months)*25n,3n));d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));assert.match(normalHtml(d),new RegExp('duodécimosL6:'+months));if(month===12)assert.match(normalHtml(d),/5\/3/);}});
+
+test('missing start evidence blocks only L7;absent and negative remain distinct withnormal totals',()=>{const missing=setup();missing.b.special.acceleration.monthly.startPeriod.reference='';let m=calculateNormal(missing.d,missing.b);assert.equal(m.special.acceleration.status,'indeterminate');assert.equal(m.special.acceleration.additionalDeduction,null);assert.equal(val(m.colecta),1001.6);assert.match(m.special.acceleration.reason,/Falta suporte do período curto/);for(const state of['negative','absent']){const{d,b}=setup();if(state==='negative')b.special.acceleration.rows[0].eligible='no';else{b.special.acceleration.rows=[];Object.assign(b.special.acceleration.qualification,{state:'absent',eligible:''});}m=calculateNormal(d,b);assert.equal(val(m.special.acceleration.additionalDeduction),0);assert.equal(m.special.acceleration.status,state==='absent'?'absent':'calculated');assert.equal(val(m.special.colecta),1001.6);if(state==='negative')assert.equal(m.special.acceleration.rows[0].status,'not_applicable');}});
+
+test('cessation,otherperiodkind,nonresident,previousyearentry,priorquotas and exits remain outside newrecorte',()=>{for(const mutate of[b=>b.periodsFx.kind='same_year',b=>{b.periodsFx.kind='cessation';b.periodsFx.from='2026-01-01';b.periodsFx.to='2026-06-30';},b=>b.scope='ep_general',b=>b.depreciation.assets[0].start='2026-06-01',b=>b.depreciation.assets[0].previousAccounting='1',b=>{b.depreciation.assets[0].exitState='known';b.depreciation.assets[0].exitDate='2026-12-01';}]){const{d,b}=setup();mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.equal(m.special.acceleration.status,'indeterminate');assert.notEqual(m.taxableProfit,null);}});
+
+test('short fiscalperiod remains unsupported in11 unless explicitly prepared;cancel returns same11 decision',()=>{const{d,b}=setup(),period=JSON.stringify(b.periodsFx),asset=JSON.stringify(b.depreciation);delete b.special.acceleration.monthly.startPeriod;const m=calculateNormal(d,b);assert.equal(m.version,'IRPC-normal-adjustments/11');assert.equal(m.special.acceleration.additionalDeduction,null);assert.match(m.special.acceleration.reason,/exercício anual civil2026/);assert.equal(JSON.stringify(b.periodsFx),period);assert.equal(JSON.stringify(b.depreciation),asset);});
+
+test('save-recover12 keeps11result verbatim,originalassets,otherbooks and fractional report;recalc is idempotent',()=>{const{d,b}=setup(),old=structuredClone(b.result),history=structuredClone(b.history),asset=JSON.stringify(b.depreciation),plan=d.business_plan_snapshot,others=JSON.parse(d.modelo_a_snapshot);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history,[...history,old]);assert.deepEqual(back.history.at(-1),old);assert.equal(back.history.at(-1).model.version,'IRPC-normal-adjustments/11');assert.equal(JSON.stringify(back.depreciation),asset);assert.equal(d.business_plan_snapshot,plan);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).irpcWithholdings,others.irpcWithholdings);const html=normalHtml(d);assert.match(html,/2026-07-01–2026-12-31/);assert.match(html,/dedução adicional conciliada:10.00/);assert.match(html,/colecta sobre a base:998.40/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/início de actividade/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(val(back.result.model.special.acceleration.additionalDeduction),10);assert.equal(val(back.result.model.special.colecta),998.4);back.periodsFx.from='2026-10-01';assert.equal(normalCurrent(d,back),false);});
+
+test('invalid startPeriod child cannot replace originalbooks',()=>{for(const child of[null,{version:2,reference:'QA'},{version:1,reference:3}]){const{b}=setup();b.special.acceleration.monthly.startPeriod=child;assert.throws(()=>validateSpecial(b.special),/não recuperável/);}});
+
+test('prepare only new guardedAPI cases and reports',()=>{const cases={start:setup(),fraction:setup(12),missing:setup(),negative:setup(),absent:setup()};cases.missing.b.special.acceleration.monthly.startPeriod.reference='';cases.negative.b.special.acceleration.rows[0].eligible='no';cases.absent.b.special.acceleration.rows=[];Object.assign(cases.absent.b.special.acceleration.qualification,{state:'absent',eligible:''});fs.mkdirSync('outputs/irpc-l7-start-period',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T17:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-start-period/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-start-period/'+name+'.html',normalHtml(d));}});

tests/frontend/irpc-special.test.mjs

@@ -0,0 +1,32 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {normalBook,normalCurrent,calculateNormal,recordNormal,saveNormalBook,normalHtml} from '../../resources/js/lib/irpc-normal.ts';
+import {newSpecialInput,newQualification,newSpecialExpense,newAcceleratedAsset} from '../../resources/js/lib/irpc-special.ts';
+import {createProjectDossierReport} from '../../resources/js/lib/project-dossier-report.ts';
+const seed=()=>JSON.parse(fs.readFileSync(new URL('./fixtures/irpc-l6-values-preserved.json',import.meta.url),'utf8'));
+const value=v=>v?Number(v.numerator)/Number(v.denominator):null;
+const qualification=(state='absent',from='2026-07-01',to='2026-12-31')=>({...newQualification(),state,eligible:state==='known'?'yes':'',from,to,reference:'QA declaração/prova das condições legais no sujeito e parcela,sem inferência territorial',periodReference:'QA norma/exercício2026 e período documentado'});
+function setup(){const d=seed(),b=normalBook(d);b.special=newSpecialInput();for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])part.qualification=qualification();return{d,b};}
+function expenses(){const{d,b}=setup();b.schedules.rows.push({id:'expense36g',rule:'undocumented',amount:'100',sourceCode:'operating_expenses',document:'QA-despesa',line:'1',reference:'QA despesa100 efectivamente incluída e não documentada36g',fiscalYear:'',conditions:'yes'});b.profit.topics.expenseCorrections={state:'known',amount:'100',reference:'QA acréscimo36g já conferido,sem outra correcção'};b.special.expenses.qualification=qualification('known');b.special.expenses.rows=[{...newSpecialExpense('autonomous1'),scheduleId:'expense36g',nature:'undocumented',eligible:'yes',reference:'QA qualificação legal61(4),não inferida de anexo em falta'}];return{d,b};}
+function cooperative(){const{d,b}=setup();b.special.cooperative={qualification:qualification('known'),kind:'agrarian',allIncomeEligible:'yes',withheldIncome:'absent'};return{d,b};}
+function acceleration(){const{d,b}=setup();delete b.periodsFx;delete b.forms;b.schedules.interest.amount='240';Object.assign(b.depreciation.assets[0],{category:'machine',description:'Máquina industrial existente QA',cost:'1000',rate:'10',accounting:'120',start:'2026-01-01',timing:'annual'});for(const part of[b.special.expenses,b.special.cooperative,b.special.acceleration])part.qualification=qualification('absent','2026-01-01','2026-12-31');b.special.acceleration={qualification:qualification('known','2026-01-01','2026-12-31'),cbfRequirements:'yes',recognition:'documented',recognitionReference:'QA instrumento do projecto/reconhecimento10,pressupostos3/9 e afectação industrial documentados',noOtherBenefits:'yes',rows:[{...newAcceleratedAsset('accelerated1'),assetId:b.depreciation.assets[0].id,kind:'industrial_equipment',eligible:'yes',reference:'QA factura/afectação da máquina ao projecto industrialCBF16'}]};return{d,b};}
+test('no optionalL7 keeps exact accepted9 result and key; installed history is not recalculated on read',()=>{const d=seed(),b=normalBook(d),old=structuredClone(b.result);assert.equal(normalCurrent(d,b),true);assert.deepEqual(calculateNormal(d,b),old.model);assert.deepEqual(normalBook(d).result,old);});
+test('61(4) reuses100 addback36g and computes35 autonomously without another profit adjustment',()=>{const{d,b}=expenses(),m=calculateNormal(d,b),s=m.special;assert.equal(m.version,'IRPC-normal-adjustments/10');assert.equal(value(m.taxableProfit),3230);assert.equal(value(m.colecta),1033.6);assert.equal(value(s.taxableProfit),3230);assert.equal(value(s.expenses.rows[0].l6Adjustment),100);assert.equal(value(s.expenses.rows[0].additionalProfitAdjustment),0);assert.equal(value(s.expenses.autonomousTax),35);assert.equal(value(s.combinedColecta),1068.6);assert.equal(s.finalBalance.payable,null);});
+test('missing, absent and notapplicable differ; attachment presence alone never classifies an expense',()=>{const{d,b}=setup();b.special.expenses.qualification=qualification('');let s=calculateNormal(d,b).special;assert.equal(s.expenses.status,'indeterminate');assert.equal(s.expenses.autonomousTax,null);b.special.expenses.qualification=qualification('absent');s=calculateNormal(d,b).special;assert.equal(s.expenses.status,'absent');assert.equal(value(s.expenses.autonomousTax),0);b.special.expenses.qualification=qualification('not_applicable');assert.equal(calculateNormal(d,b).special.expenses.status,'not_applicable');const c=expenses();c.b.special.expenses.rows[0].nature='';assert.equal(calculateNormal(c.d,c.b).special.expenses.autonomousTax,null);});
+test('false condition keeps existing addback and no autonomous tax; contradictory absence cannot erase expense',()=>{const{d,b}=expenses();b.special.expenses.rows[0].eligible='no';let m=calculateNormal(d,b);assert.equal(m.special.expenses.rows[0].status,'not_applicable');assert.equal(value(m.special.expenses.autonomousTax),0);assert.equal(value(m.taxableProfit),3230);b.special.expenses.rows=[];b.special.expenses.qualification=qualification('absent');m=calculateNormal(d,b);assert.equal(m.special.expenses.status,'indeterminate');assert.equal(value(m.taxableProfit),3230);});
+test('duplicate, unlinked or uncalculated36g cannot doublecharge or manufacture tax',()=>{for(const mode of['duplicate','unlinked','uncalculated','missingcoverage']){const{d,b}=expenses();if(mode==='duplicate')b.special.expenses.rows.push({...b.special.expenses.rows[0],id:'duplicate'});if(mode==='unlinked')b.special.expenses.rows[0].scheduleId='not-found';if(mode==='uncalculated')b.schedules.rows[0].conditions='';if(mode==='missingcoverage')b.special.expenses.rows=[];assert.equal(calculateNormal(d,b).special.expenses.autonomousTax,null,mode);}});
+test('common qualification rejects wrong period/year or missing identity without blocking independent L6 totals',()=>{for(const mutate of[b=>b.special.expenses.qualification.to='2025-12-31',b=>b.special.expenses.qualification.periodReference='',b=>b.base.subjectNuit='']){const{d,b}=expenses();mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.expenses.autonomousTax,null);if(b.base.subjectNuit)assert.equal(value(m.colecta),1033.6);}});
+test('unknown benefit does not suppress separately calculable autonomous expense or normal reference',()=>{const{d,b}=expenses();b.special.acceleration.qualification=qualification('');const m=calculateNormal(d,b);assert.equal(value(m.special.expenses.autonomousTax),35);assert.equal(value(m.special.reference.colecta),1033.6);assert.equal(m.special.combinedColecta,null);});
+test('eligible cooperative uses16percent without changing reference32percent or autonomous expense rate',()=>{const{d,b}=cooperative(),m=calculateNormal(d,b);assert.equal(value(m.colecta),1001.6);assert.equal(m.special.cooperative.status,'calculated');assert.equal(value(m.special.cooperative.rate),16);assert.equal(value(m.special.colecta),500.8);assert.equal(value(m.special.taxableBase),3130);assert.equal(value(m.special.combinedColecta),500.8);const x=expenses();x.b.special.cooperative=structuredClone(b.special.cooperative);assert.equal(value(calculateNormal(x.d,x.b).special.combinedColecta),551.8);});
+test('mixed, withheld, unclassified or false cooperative conditions never grant blanket reduction',()=>{for(const mutate of[c=>c.allIncomeEligible='no',c=>c.withheldIncome='known',c=>c.kind='other']){const{d,b}=cooperative();mutate(b.special.cooperative);const m=calculateNormal(d,b);assert.equal(m.special.cooperative.status,'indeterminate');assert.equal(m.special.colecta,null);assert.equal(value(m.colecta),1001.6);}const{d,b}=cooperative();b.special.cooperative.qualification.eligible='no';assert.equal(value(calculateNormal(d,b).special.colecta),1001.6);});
+test('cooperative treatment does not require mislabelling special rate as L6 general; contradictory absence remains pending',()=>{const{d,b}=cooperative();b.assessment.treatment='other';let m=calculateNormal(d,b);assert.equal(m.colecta,null);assert.equal(value(m.special.colecta),500.8);b.special.cooperative.qualification=qualification('absent');m=calculateNormal(d,b);assert.equal(m.special.cooperative.status,'indeterminate');assert.equal(m.special.colecta,null);});
+test('common period follows declared shortperiod even without schedules; calendar dates cannot replace it',()=>{const{d,b}=cooperative();delete b.schedules;b.special.expenses.qualification=qualification('absent','2026-01-01','2026-12-31');const m=calculateNormal(d,b);assert.equal(m.special.period.from,'2026-07-01');assert.equal(m.special.expenses.status,'indeterminate');});
+test('CBF16 reuses asset and rate10to15 but respects120 accounted cap; additional deduction20 not50',()=>{const{d,b}=acceleration(),input=JSON.stringify(b.depreciation),m=calculateNormal(d,b),s=m.special;assert.equal(s.acceleration.status,'calculated',s.acceleration.reason);assert.equal(value(m.depreciation.assets[0].quota),100);assert.equal(value(s.acceleration.accelerated.assets[0].quota),150);assert.equal(value(s.acceleration.accelerated.assets[0].deduction),120);assert.equal(value(s.acceleration.additionalDeduction),20);assert.equal(value(m.taxableProfit),6260);assert.equal(value(s.taxableProfit),6240);assert.equal(value(s.taxableBase),6240);assert.equal(value(s.colecta),1996.8);assert.equal(JSON.stringify(b.depreciation),input);});
+test('new project building reuses land separation and legal table rate before bounded acceleration',()=>{const{d,b}=acceleration();Object.assign(b.depreciation.assets[0],{category:'commercial_building',cost:'5000',land:'0',rate:'2'});b.special.acceleration.rows[0].kind='new_project_building';const m=calculateNormal(d,b);assert.equal(m.special.acceleration.status,'calculated');assert.equal(value(m.special.acceleration.accelerated.assets[0].quota),150);assert.equal(value(m.special.acceleration.additionalDeduction),20);});
+test('lower optional normal quota remains valid L6 but is not treated as legally fixed rate in CBF16',()=>{const{d,b}=acceleration();b.depreciation.assets[0].rate='5';const m=calculateNormal(d,b);assert.equal(m.depreciation.assets[0].status,'calculated');assert.equal(m.special.acceleration.additionalDeduction,null);assert.match(m.special.acceleration.reason,/quota inferior/);});
+test('location alone, wrong activity, prior quotas, unsupported periods and benefit combinations cannot accelerate',()=>{for(const mutate of[b=>b.special.acceleration.cbfRequirements='',b=>b.special.acceleration.recognitionReference='',b=>b.special.acceleration.rows[0].kind='other',b=>b.depreciation.assets[0].timing='months',b=>b.depreciation.assets[0].previousAccounting='1',b=>b.special.acceleration.noOtherBenefits='no',b=>{b.special.cooperative={qualification:qualification('known','2026-01-01','2026-12-31'),kind:'agrarian',allIncomeEligible:'yes',withheldIncome:'absent'};}]){const{d,b}=acceleration();d.province_id='ZEE-candidate';mutate(b);const m=calculateNormal(d,b);assert.equal(m.special.acceleration.additionalDeduction,null);assert.notEqual(m.taxableProfit,null);assert.equal(m.special.acceleration.status,'indeterminate');}});
+test('save/recover/report preserves9history and L5/books; repeated calculation never accumulates tax or asset deduction',()=>{const{d,b}=expenses(),old=structuredClone(b.result),plan=d.business_plan_snapshot;d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T14:00:00+02:00'));let back=normalBook(JSON.parse(JSON.stringify(d)));assert.equal(normalCurrent(d,back),true);assert.deepEqual(back.history.at(-1),old);assert.equal(d.business_plan_snapshot,plan);assert.ok(JSON.parse(d.modelo_a_snapshot).irpcWithholdings);const html=normalHtml(d);assert.match(html,/imposto autónomo:35/);assert.match(html,/novo ajustamento ao lucro:0/);assert.match(html,/Saldo final a pagar\/recuperar:Indeterminado/);assert.match(JSON.stringify(createProjectDossierReport(d,{selectedSections:new Set(['finance'])})),/Despesas — imposto autónomo/);d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,back));back=normalBook(d);assert.equal(value(back.result.model.special.expenses.autonomousTax),35);assert.equal(value(back.result.model.taxableProfit),3230);d.province_id='changed';assert.equal(normalCurrent(d,normalBook(d)),false);assert.throws(()=>normalHtml(d),/Calcule/);});
+test('new evidence changes key; malformedqualification or duplicate row ID cannot overwrite book',()=>{const{d,b}=expenses();d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));const back=normalBook(d);back.special.expenses.rows[0].reference+=' alterado';assert.equal(normalCurrent(d,back),false);back.special.expenses.rows.push(structuredClone(back.special.expenses.rows[0]));assert.throws(()=>saveNormalBook(d,back),/identificador repetido/);});
+test('report presents context labels and retains provenance internally without dumping raw context snapshots',()=>{const{d,b}=setup();d.province_id_label='Província QA';d.context_opportunity_snapshot='{"internal":"QA implementation blob"}';d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b));assert.match(normalHtml(d),/Província: Província QA/);assert.doesNotMatch(normalHtml(d),/QA implementation blob/);assert.equal(normalBook(d).result.model.special.context.context_opportunity_snapshot,d.context_opportunity_snapshot);});
+test('write only new QA cases for transactional API and recovered reports',()=>{const missing=expenses(),negative=expenses();missing.b.special.expenses.rows[0].nature='';negative.b.special.expenses.rows[0].eligible='no';const cases={expense:expenses(),missing,negative,absent:setup(),cooperative:cooperative(),acceleration:acceleration()};fs.mkdirSync('outputs/irpc-l7-common',{recursive:true});for(const[name,{d,b}]of Object.entries(cases)){d.modelo_a_snapshot=saveNormalBook(d,recordNormal(d,b,'2026-10-26T14:00:00+02:00'));fs.writeFileSync('outputs/irpc-l7-common/'+name+'.json',JSON.stringify(d));fs.writeFileSync('outputs/irpc-l7-common/'+name+'.html',normalHtml(d));}});

tests/frontend/irpc-withholdings.test.mjs

@@ -0,0 +1,28 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import {irpcBook,newIrpcRow,recordIrpc,saveIrpcBook,reuseIrpcSources,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts';
+import {acquisitionBook,newAcquisition,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts';
+const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-residual-preserved.json',import.meta.url),'utf8'));
+const draft=()=>({...structuredClone(seed),fiscal_component:'irpc'});
+const row=(id='digital')=>({...newIrpcRow(id),counterparty:'SYNTHETIC QA fornecedor não residente',documentRef:'SYNTHETIC-'+id,base:'100000',kind:'digital_services',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'SYNTHETIC custo'},{kind:'payment',date:'2026-11-03',reference:'SYNTHETIC pagamento do rendimento'}],settlement:'none',settlementRef:'SYNTHETIC sem entrega'});
+const book=(r=row())=>({version:1,rows:[r],payments:[]});
+test('positive digital goods/services and e-money have exact 10 percent and first applicable cost event',()=>{for(const kind of ['digital_goods','digital_services','emoney_commission']){const r=recordIrpc(draft(),book({...row(),kind})).result.rows[0];assert.equal(r.status,'calculated');assert.deepEqual(r.tax,{numerator:'10000',denominator:'1'});assert.equal(r.eventDate,'2026-10-02');assert.equal(r.nature,'definitive');assert.equal(r.period,'2026-10');}});
+test('unknown territory, recipient, payer, EP, event completeness, relief never become zero or nonapplicable',()=>{for(const patch of [{mozambique:''},{recipientIrpc:''},{payerIrpc:''},{permanentEstablishment:''},{eventsComplete:''},{specialRelief:''}]){const r=recordIrpc(draft(),book({...row(),...patch})).result.rows[0];assert.equal(r.status,'indeterminate');assert.equal(r.tax,null);}});
+test('resident and income attributable to EP preserve concrete 68d mapping gap; no 10 or20 automatic',()=>{for(const patch of [{residence:'resident'},{permanentEstablishment:'yes',attributable:'yes'}]){const r=recordIrpc(draft(),book({...row(),...patch})).result.rows[0];assert.equal(r.tax,null);assert.match(r.reason,/68/);}});
+test('nonresident with EP and explicitly nonattributable income has definitive positive branch',()=>assert.equal(recordIrpc(draft(),book({...row(),permanentEstablishment:'yes',attributable:'no'})).result.rows[0].status,'calculated'));
+test('ordinary and exceptional income need specific amended rule; no legacy2002 rates',()=>{for(const kind of ['royalty','rent','capital','equipment','services','other']){const r=recordIrpc(draft(),book({...row(),kind})).result.rows[0];assert.equal(r.tax,null);assert.match(r.reason,/20\/2022/);}});
+test('event before2026 is not moved to later payment; impossible dates rejected',()=>{for(const date of ['2025-12-31','2026-02-30']){const r=row();r.events[0].date=date;assert.equal(recordIrpc(draft(),book(r)).result.rows[0].status,'indeterminate');}});
+test('foreign amount and missing base remain indeterminate, explicit zero is distinct',()=>{for(const patch of [{currency:'USD'},{base:''},{base:'-1'}])assert.equal(recordIrpc(draft(),book({...row(),...patch})).result.rows[0].tax,null);assert.deepEqual(recordIrpc(draft(),book({...row(),base:'0'})).result.rows[0].tax,{numerator:'0',denominator:'1'});});
+test('partial remittance is separate from tax and recipient payment cannot settle tax',()=>{const r={...row(),settlement:'complete',allocations:[{paymentId:'p1',amount:'6000'}]};const b={...book(r),payments:[{id:'p1',kind:'remittance',reference:'SYNTHETIC-AT1',date:'2026-10-20',amount:'6000',currency:'MZN'}]};const out=recordIrpc(draft(),b).result.rows[0];assert.deepEqual(out.settled,{numerator:'6000',denominator:'1'});assert.deepEqual(out.outstanding,{numerator:'4000',denominator:'1'});b.payments[0].kind='beneficiary';assert.equal(recordIrpc(draft(),b).result.rows[0].status,'indeterminate');});
+test('received withholding needs matching proof; no yearly credit or buyer debt generated',()=>{const r={...row(),direction:'received',settlement:'complete',allocations:[{paymentId:'p1',amount:'1500'}],base:'20000'};const b={...book(r),payments:[{id:'p1',kind:'withholding_proof',reference:'SYNTHETIC-PROOF1',date:'2026-10-20',amount:'1500',currency:'MZN'}]};const out=recordIrpc(draft(),b).result.rows[0];assert.equal(out.direction,'received');assert.deepEqual(out.outstanding,{numerator:'500',denominator:'1'});assert.equal('annualCredit'in out,false);});
+test('unknown settlement stays null and no-payment with allocations is contradictory',()=>{let r=recordIrpc(draft(),book({...row(),settlement:''})).result.rows[0];assert.equal(r.settled,null);assert.equal(r.tax.numerator,'10000');r=recordIrpc(draft(),book({...row(),allocations:[{paymentId:'p',amount:'1'}]})).result.rows[0];assert.equal(r.status,'indeterminate');});
+test('same remittance can be split but never consumed twice, including other opportunities',()=>{const p={id:'p',kind:'remittance',reference:'SYNTHETIC-SHARED',date:'2026-10-20',amount:'10000',currency:'MZN'},a={...row('a'),settlement:'complete',allocations:[{paymentId:'p',amount:'5000'}]},b={...row('b'),settlement:'complete',allocations:[{paymentId:'p',amount:'5000'}]};let bk={version:1,rows:[a,b],payments:[p]};assert.ok(recordIrpc(draft(),bk).result.rows.every(r=>r.status==='calculated'));bk.rows[1].allocations[0].amount='6000';assert.ok(recordIrpc(draft(),bk).result.rows.every(r=>r.status==='indeterminate'));const d=draft();d.modelo_a_snapshot=saveIrpcBook(d,{version:1,rows:[a],payments:[p]});d.context_opportunity='another';assert.equal(recordIrpc(d,{version:1,rows:[{...b,allocations:[{paymentId:'p',amount:'6000'}]}],payments:[p]}).result.rows[0].status,'indeterminate');});
+test('duplicate document, duplicate proof ID or duplicate reference do not double totals',()=>{const r=row(),d=draft();assert.ok(recordIrpc(d,{version:1,rows:[r,{...r,id:'x'}],payments:[]}).result.rows.every(r=>r.status==='indeterminate'));const p={id:'p',kind:'remittance',reference:'SYNTHETIC-SAME',date:'2026-10-20',amount:'1',currency:'MZN'};assert.throws(()=>saveIrpcBook(d,{...book(),payments:[p,{...p,id:'p2'}]}),/já registado/);});
+test('reuse is idempotent, inherits supplier/document/amount, preserves deliberate edits and detects source delta',()=>{const d=draft(),ab=acquisitionBook(d),a={...newAcquisition('L5-supplier','2026-10','MZN'),supplier:'SYNTHETIC saved supplier',documentRef:'SYNTHETIC invoice',documentLine:'1',net:'100000',description:'SaaS'};d.modelo_a_snapshot=saveAcquisitionBook(d,{...ab,rows:[...ab.rows,a]});let b=reuseIrpcSources(d,irpcBook(d));assert.equal(reuseIrpcSources(d,b).rows.length,b.rows.length);let r=b.rows.find(r=>r.source?.id==='acquisition:L5-supplier');assert.equal(r.counterparty,a.supplier);assert.equal(r.documentRef,'SYNTHETIC invoice / linha 1');r.base='90000';assert.equal(reuseIrpcSources(d,b).rows.find(v=>v.id===r.id).base,'90000');b={version:1,rows:[{...row(),id:r.id,source:r.source}],payments:[]};const current=acquisitionBook(d);d.modelo_a_snapshot=saveAcquisitionBook(d,{...current,rows:current.rows.map(v=>v.id===a.id?{...v,net:'120000'}:v)});assert.match(recordIrpc(d,b).result.rows[0].reason,/origem alterado/);});
+test('save/recover preserves all preexisting maps, history, context separation and frozen report',()=>{const d=draft(),prior=JSON.parse(d.modelo_a_snapshot),b=recordIrpc(d,book());d.modelo_a_snapshot=saveIrpcBook(d,b);const now=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(prior))assert.deepEqual(now[k],v);assert.deepEqual(irpcBook(d).result,b.result);assert.equal(irpcCurrent(d,b),true);b.rows[0].base='200000';assert.equal(irpcCurrent(d,b),false);assert.match(irpcReportRows({...d,modelo_a_snapshot:saveIrpcBook(d,b)})[0][2],/10000.00/);assert.equal(recordIrpc(d,b).history.length,1);d.context_opportunity='other';assert.equal(irpcBook(d).rows.length,0);});
+test('malformed store remains recoverable as explicit error, never overwritten blank',()=>{assert.throws(()=>irpcBook({modelo_a_snapshot:'{"version":1,"books":{},"irpcWithholdings":[]}'}));const d=draft(),b=book();b.rows[0].events=[{kind:'madeup',date:'2026-10-01',reference:'x'}];assert.throws(()=>saveIrpcBook(d,b));});
+test('export escapes private inputs, retains period/nature/gaps and excludes submission claims',()=>{const d=draft(),r={...row(),counterparty:'<script>alert(1)</script>'};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,book(r)));const html=irpcPreparationHtml(d);assert.ok(!html.includes('<script>'));assert.match(html,/&lt;script&gt;/);assert.match(html,/sem submissão/);assert.match(html,/CER/);assert.match(html,/2026-10/);assert.match(html,/Retenção definitiva/);});
+if(process.env.IRPC_FIXTURE_OUTPUT){const d=draft(),b=recordIrpc(d,{version:1,rows:[{...row(),settlement:'complete',allocations:[{paymentId:'p1',amount:'6000'}]},{...row('commission'),base:'20000',kind:'emoney_commission',direction:'received',settlement:'complete',allocations:[{paymentId:'p2',amount:'1500'}]}],payments:[{id:'p1',kind:'remittance',reference:'SYNTHETIC-AT1',date:'2026-10-20',amount:'6000',currency:'MZN'},{id:'p2',kind:'withholding_proof',reference:'SYNTHETIC-PROOF1',date:'2026-10-20',amount:'1500',currency:'MZN'}]});d.modelo_a_snapshot=saveIrpcBook(d,b);fs.writeFileSync(process.env.IRPC_FIXTURE_OUTPUT,JSON.stringify(d,null,2)+'\n');}
+
+test("allocation changes in another opportunity mark previous result stale only for shared payments",()=>{const d=draft(),p={id:'p',kind:'remittance',reference:'SYNTHETIC-SHARED',date:'2026-10-20',amount:'10000',currency:'MZN'},r={...row(),settlement:'complete',allocations:[{paymentId:'p',amount:'6000'}]},b=recordIrpc(d,{...book(r),payments:[p]});d.modelo_a_snapshot=saveIrpcBook(d,b);assert.equal(irpcCurrent(d,b),true);const ctx=d.context_opportunity;d.context_opportunity='other';d.modelo_a_snapshot=saveIrpcBook(d,book(row('unrelated')));d.context_opportunity=ctx;assert.equal(irpcCurrent(d,b),true);d.context_opportunity='other';d.modelo_a_snapshot=saveIrpcBook(d,{...book({...row('shared'),settlement:'complete',allocations:[{paymentId:'p',amount:'1000'}]}),payments:[p]});d.context_opportunity=ctx;assert.equal(irpcCurrent(d,b),false);assert.match(irpcReportRows(d)[0][3],/Histórico/);});

tests/frontend/ispc-residuals.test.mjs

@@ -0,0 +1,33 @@
+import {ispcEligibilityBook,saveIspcEligibilityBook}from '../../resources/js/lib/ispc-eligibility.ts';
+import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
+import {ispcResidualBook,saveIspcResidualBook,recordIspcResidual,ispcResidualCurrent,ispcResidualReportRows,ispcFormalPreparationHtml}from '../../resources/js/lib/ispc-residuals.ts';
+import {ispcWithholdingBook,saveIspcWithholdingBook}from '../../resources/js/lib/ispc-withholding.ts';
+import {createProjectDossierReport}from '../../resources/js/lib/project-dossier-report.ts';
+const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-quarter-preserved.json',import.meta.url),'utf8'));
+function own(p={}){const d=structuredClone(seed),b=ispcResidualBook(d,'occasional');b.input={...b.input,personType:'singular',currency:'MZN',origin:'projected',operationDate:'2026-06-15',quarter:'2',noHabitual:'yes',territory:'yes',sporadic:'yes',activity:'agriculture',reference:'SYNTHETIC QA colheita não reiterada',amount:'100000',allQuarterOperations:'yes',priorYearTurnover:'0',priorYearRef:'SYNTHETIC QA2025zeroexpresso',organizedRequired:'no',option:'preparation',optionRef:'',optionDate:'',settlement:'self',annual2026:'100000',annualOrigin:'forecast',annualRef:'SYNTHETIC QA2026',priorInYear:'0',...p};return{d,b};}
+function acq(p={},wpatch={}){const d=structuredClone(seed),w=ispcWithholdingBook(d);w.input={...w.input,applicable:'yes',quarter:'2',base:'200000',priorAnnualPurchases:'2400000',naturalOccasional:'yes',unregistered:'yes',related:'yes',activity:'agriculture',reference:'SYNTHETIC QA aquisição/ordem e acumulado',...wpatch};d.modelo_a_snapshot=saveIspcWithholdingBook(d,w);const b=ispcResidualBook(d,'acquisitions');b.input={...b.input,...p};return{d,b};}
+const calc=({d,b})=>recordIspcResidual(d,b,'2026-10-25T15:40:00Z');const number=x=>x?Number(x.numerator)/Number(x.denominator):null;
+test('positive ownoccasional agricultural isolated8h route;self3/4/5 andnoautomaticIRPS20',()=>{for(const[annual,n]of [['100000',3],['2000000',4],['3000000',5]]){const r=calc(own({annual2026:annual})).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(number(r.amounts.tax),1000*n);assert.match(r.source,/8\(3h,4\)/);assert.equal(r.details.IRPS.includes('Não se infere'),true);}});
+test('unknown notnonapplicable;known exclusions andactivityfamilyownscope',()=>{assert.equal(calc(own({personType:''})).result.status,'indeterminate');for(const p of [{personType:'collective'},{noHabitual:'no'},{sporadic:'no'},{territory:'no'},{activity:'other'}])assert.equal(calc(own(p)).result.status,'not_applicable');for(const p of [{territory:''},{currency:'USD'},{quarter:'3'},{reference:''},{priorYearTurnover:''},{organizedRequired:''}])assert.equal(calc(own(p)).result.status,'indeterminate');});
+test('ownminimum500withoutlosingdeclaration;zeroexplicit and4mexcessnotreused',()=>{let r=calc(own({amount:'1000'})).result;assert.equal(number(r.amounts.tax),30);assert.equal(number(r.amounts.payment),0);assert.match(r.details.declaration,/Mantida/);r=calc(own({amount:'0'})).result;assert.equal(number(r.amounts.tax),0);assert.equal(calc(own({amount:''})).result.status,'indeterminate');r=calc(own({amount:'200000',priorInYear:'3900000',annual2026:'4100000'})).result;assert.equal(number(r.amounts.ordinary),100000);assert.equal(number(r.amounts.excess),100000);assert.equal(number(r.amounts.tax),25000);});
+test('documentedliberatory5meansno secondselftax;smallwithholdingnotminimum500;divergenceunknown',()=>{const p={settlement:'withheld',origin:'effective',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'SYNTHETIC QA recibo5'};let r=calc(own(p)).result;assert.equal(r.status,'settled_by_withholding',r.missing.join(';'));assert.equal(number(r.amounts.withheld),5000);assert.equal(r.amounts.payment,undefined);assert.match(r.reason,/não somar nova liquidação/);r=calc(own({...p,amount:'100',withheldActual:'5'})).result;assert.equal(r.status,'settled_by_withholding');assert.equal(number(r.amounts.tax),5);assert.equal(calc(own({...p,withheldActual:'4000'})).result.status,'indeterminate');assert.equal(calc(own({...p,buyerAnnualPurchases:'2500000.000001'})).result.status,'indeterminate');});
+test('selfeffective requiresapplicableoption;forecastcannot masqueradeasactual;nonoptionnoISPC',()=>{assert.equal(calc(own({origin:'effective'})).result.status,'indeterminate');assert.equal(calc(own({option:'not_opted'})).result.status,'not_applicable');const r=calc(own({origin:'effective',operationDate:'2026-12-31',quarter:'4',option:'opted',optionRef:'QA opção',optionDate:'2026-01-01',annualOrigin:'closed_year'})).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(calc(own({origin:'effective',option:'opted',optionRef:'QA',optionDate:'2026-07-01'})).result.status,'indeterminate');});
+test('above2.5m splits100kcovered/100kexcess;5kknownbuttotalnullwithunknownroute',()=>{const r=calc(acq()).result;assert.equal(r.status,'partial');assert.equal(number(r.amounts.covered),100000);assert.equal(number(r.amounts.coveredTax),5000);assert.equal(number(r.amounts.excess),100000);assert.equal(r.amounts.excessTax,null);assert.equal(r.amounts.total,null);});
+test('positiveIRPS57k20onidentifiedgrossact—separatefromISPCexcess20andownbuyerpayment',()=>{const p={route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'SYNTHETIC QA base ilíquida',reference:'SYNTHETIC QA8h/57k sem opção5'};const r=calc(acq(p)).result;assert.equal(r.status,'calculated',r.missing.join(';'));assert.equal(number(r.amounts.excessTax),20000);assert.equal(number(r.amounts.total),25000);assert.match(r.reason,/não são crédito/);for(const patch of [{grossExcess:''},{grossExcess:'80000'},{noIspcOnExcess:''},{isolatedAct:''},{incomeInMoz:'no'},{reference:''}]){const r=calc(acq({...p,...patch})).result;assert.equal(r.status,'partial');assert.equal(r.amounts.total,null);}});
+test('supplierISPCnotautomaticallyIRPS;crossingexactboundaryandprioroverlimit;noimplicit5onexcess',()=>{let r=calc(acq({route:'ispc_supplier',supplierOptionRef:'QA opção aplicável'})).result;assert.equal(r.status,'partial');assert.equal(r.amounts.excessTax,null);assert.match(r.reason,/art5impede/);r=calc(acq({}, {base:'100000'})).result;assert.equal(r.status,'not_applicable');assert.equal(number(r.amounts.excess),0);r=calc(acq({}, {priorAnnualPurchases:'2500001'})).result;assert.equal(number(r.amounts.covered),0);assert.equal(number(r.amounts.coveredTax),0);assert.equal(number(r.amounts.excess),200000);});
+test('newbooks preservehabitualandL3exactly;dependenciesstale withoutrewritingfrozenresults',()=>{let{d,b}=acq();const old=JSON.parse(d.modelo_a_snapshot);b=calc({d,b});d.modelo_a_snapshot=saveIspcResidualBook(d,b);for(const[k,v]of Object.entries(old))assert.deepEqual(JSON.parse(d.modelo_a_snapshot)[k],v);assert.equal(ispcResidualCurrent(d,b),true);const w=ispcWithholdingBook(d);w.input.base='300000';d.modelo_a_snapshot=saveIspcWithholdingBook(d,w);assert.equal(ispcResidualCurrent(d,b),false);assert.equal(number(b.result.amounts.excess),100000);const next=recordIspcResidual(d,b);assert.equal(next.history.length,1);assert.equal(number(next.result.amounts.excess),200000);assert.equal(number(next.history[0].amounts.excess),100000);});
+test('formalBGeneral mappingfromexistingcurrentquarterwithoutrecalculation;monthnotinferred;old30notused',()=>{const d=structuredClone(seed),b=ispcResidualBook(d,'formalities'),before=d.modelo_a_snapshot;const result=recordIspcResidual(d,b);assert.equal(result.result.status,'partial');assert.equal(number(result.result.amounts.tax),24000);assert.equal(number(result.result.amounts.payment),24000);assert.match(result.result.details.formPeriod,/Indeterminado/);assert.equal(result.result.details.paymentMonth,'Julho2026');assert.equal(result.input.formMonth,'');d.modelo_a_snapshot=saveIspcResidualBook(d,result);const html=ispcFormalPreparationHtml(d);assert.match(html,/24000.00/);assert.match(html,/Quadro8/);assert.match(html,/Quadro10/);assert.match(html,/não é formulário oficial/);assert.deepEqual(JSON.parse(d.modelo_a_snapshot).ispcQuarters,JSON.parse(before).ispcQuarters);});
+test('formalinputsguardedandexternalactsdeclaredonly;signed/officialareasnotautofilled;HTMLescaped',()=>{let d=structuredClone(seed),b=ispcResidualBook(d,'formalities');b.input={...b.input,name:'QA <script>bad()</script>',nuit:'123456789',fiscalArea:'QAUGC',address:'QAendereço',formMonth:'06',formYear:'2026',formPeriodRef:'SYNTHETIC QA correspondência período',interestSituation:'none',interestRef:'SYNTHETIC QA sem juros'};b=recordIspcResidual(d,b);assert.equal(b.result.status,'calculated',b.result.missing.join(';'));d.modelo_a_snapshot=saveIspcResidualBook(d,b);const html=ispcFormalPreparationHtml(d);assert.ok(html.includes('&lt;script&gt;'));assert.ok(!html.includes('<script>bad'));assert.match(html,/não preencher.*assinatura/i);b.input.externalStatus='paid';assert.equal(recordIspcResidual(d,b).result.status,'partial');});
+test('documentedwithholdingownroutepreventsduplicatedformalselfpayment',()=>{let{d,b}=own({settlement:'withheld',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'QA recibo5'});b=recordIspcResidual(d,b);d.modelo_a_snapshot=saveIspcResidualBook(d,b);const f=ispcResidualBook(d,'formalities');f.input.sourceKind='occasional';const r=recordIspcResidual(d,f).result;assert.equal(r.status,'not_applicable');assert.match(r.reason,/duplicada/);});
+test('invalidstoredmaps/enumspreserveerrors;noemptyfallback',()=>{const d=structuredClone(seed),s=JSON.parse(d.modelo_a_snapshot);s.ispcResiduals=[];assert.throws(()=>ispcResidualBook({...d,modelo_a_snapshot:JSON.stringify(s)},'occasional'));const b=ispcResidualBook(d,'occasional');b.input.activity='services12';assert.throws(()=>saveIspcResidualBook(d,b));});
+test('exports separate seller376/buyer375 and report;habitualbooksunchanged',()=>{let{d,b}=own();d.context_opportunity='opportunity:376';d.person_type='singular';d.project_title='SYNTHETIC QA — ISPC residuais';const e=ispcEligibilityBook(d);e.input.mode='occasional';e.input.personType='singular';d.modelo_a_snapshot=saveIspcEligibilityBook(d,e);b=recordIspcResidual(d,b,'2026-10-25T15:40:00Z');d.modelo_a_snapshot=saveIspcResidualBook(d,b);d.context_opportunity='opportunity:375';d.person_type='collective';const a=acq({route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'QA base ilíquida',reference:'QA acto57k'});const aw=ispcWithholdingBook(a.d);d.modelo_a_snapshot=saveIspcWithholdingBook(d,aw);d.modelo_a_snapshot=saveIspcResidualBook(d,recordIspcResidual(d,a.b,'2026-10-25T15:41:00Z'));const f=ispcResidualBook(d,'formalities');d.modelo_a_snapshot=saveIspcResidualBook(d,recordIspcResidual(d,f,'2026-10-25T15:42:00Z'));const report=createProjectDossierReport(d,{selectedSections:new Set(['finance']),version:'QA residuais',generatedAt:'2026-10-25T15:43:00Z'});assert.match(JSON.stringify(report),/25000.00/);assert.match(JSON.stringify(report),/24000.00/);assert.match(JSON.stringify(ispcResidualReportRows(d)),/IRPS57/);d.context_opportunity='opportunity:376';assert.equal(ispcResidualBook(d,'occasional').result.status,'calculated');assert.equal(number(ispcResidualBook(d,'occasional').result.amounts.tax),3000);d.context_opportunity='opportunity:375';if(process.env.ISPC_RESIDUAL_OUTPUT)fs.writeFileSync(process.env.ISPC_RESIDUAL_OUTPUT,JSON.stringify(d,null,2));});
+
+test('new uniqueformsource preserves deliberatechoice;documentedoptionwithannualforecast staysscenario',()=>{let{d,b}=own({origin:'effective',option:'opted',optionRef:'QA opção',optionDate:'2026-01-01'});b=recordIspcResidual(d,b);assert.equal(b.result.status,'calculated');assert.equal(b.result.details.projected,'yes');assert.match(b.result.reason,/Cenário declarado/);const e=ispcEligibilityBook(d);e.input.mode='occasional';d.modelo_a_snapshot=saveIspcEligibilityBook(d,e);d.modelo_a_snapshot=saveIspcResidualBook(d,b);let f=ispcResidualBook(d,'formalities');assert.equal(f.input.sourceKind,'occasional');f.input.sourceKind='quarter';d.modelo_a_snapshot=saveIspcResidualBook(d,f);assert.equal(ispcResidualBook(d,'formalities').input.sourceKind,'quarter');});
+
+test('acquisitionformalpreparation distinguishesISPC5andIRPS20andkeepsspecificexternalmodelpending',()=>{let{d,b}=acq({route:'irps_isolated',noIspcOnExcess:'yes',isolatedAct:'yes',incomeInMoz:'yes',grossExcess:'100000',grossRef:'QA base ilíquida',reference:'QA57k'});b=recordIspcResidual(d,b);d.modelo_a_snapshot=saveIspcResidualBook(d,b);let f=ispcResidualBook(d,'formalities');f.input.sourceKind='acquisitions';f=recordIspcResidual(d,f);assert.equal(number(f.result.amounts.tax),25000);assert.ok(f.result.missing.some(s=>s.includes('Modelo/código')));assert.equal(f.result.status,'partial');d.modelo_a_snapshot=saveIspcResidualBook(d,f);const html=ispcFormalPreparationHtml(d);assert.match(html,/ISPC—retenção12/);assert.match(html,/IRPS—acto isolado57/);assert.match(html,/5000.00/);assert.match(html,/20000.00/);assert.match(html,/Por corresponder/);});
+
+test('knownownaccess exclusions are concrete notrequestsforrevalidation;unknownstillindeterminate',()=>{for(const patch of [{organizedRequired:'yes'},{priorYearTurnover:'4000000.000001'}]){const r=calc(own(patch)).result;assert.equal(r.status,'not_applicable');assert.equal(r.amounts.payment,undefined);assert.match(r.reason,/fora/i);}assert.equal(calc(own({organizedRequired:''})).result.status,'indeterminate');});
+
+test('below500paymentdispensa iscalculatedbutformalrepresentationnotinventedaszerocalculatedtax',()=>{let{d,b}=own({amount:'1000'});b=recordIspcResidual(d,b);d.modelo_a_snapshot=saveIspcResidualBook(d,b);let f=ispcResidualBook(d,'formalities');f.input={...f.input,sourceKind:'occasional',name:'QA vendedor',nuit:'123456789',fiscalArea:'QAUGC',address:'QA endereço',formMonth:'06',formYear:'2026',formPeriodRef:'QA correspondência',interestSituation:'none',interestRef:'QA sem juros'};f=recordIspcResidual(d,f);assert.equal(number(f.result.amounts.tax),30);assert.equal(number(f.result.amounts.payment),0);assert.equal(f.result.status,'partial');assert.ok(f.result.missing.some(s=>s.includes('dispensa')));d.modelo_a_snapshot=saveIspcResidualBook(d,f);const html=ispcFormalPreparationHtml(d);assert.match(html,/Imposto calculado:30.00;prestação legal:0.00/);});
+
+test('switchfromdocumentedliberatoryroute cannotgenerate secondduewithoutconcretereconciliation',()=>{let{d,b}=own({settlement:'withheld',buyerIspc:'yes',unregistered:'yes',buyerAnnualPurchases:'200000',withheldActual:'5000',withheldRef:'QA retenção definitiva'});b=recordIspcResidual(d,b);assert.equal(b.result.status,'settled_by_withholding');b.input.settlement='self';let next=recordIspcResidual(d,b);assert.equal(next.result.status,'partial');assert.equal(next.result.amounts.payment,null);assert.equal(next.result.amounts.tax,null);assert.equal(number(next.result.amounts.withheld),5000);assert.equal(next.history[0].status,'settled_by_withholding');const fresh=structuredClone(b);fresh.input.reference='QA outra operação';assert.equal(recordIspcResidual(d,fresh).result.status,'calculated');b.input.withholdingCorrected='yes';b.input.withholdingCorrectionRef='QA documento externo de rectificação';next=recordIspcResidual(d,b);assert.equal(next.result.status,'calculated');assert.equal(number(next.result.amounts.payment),3000);assert.equal(next.result.details.priorWithholdingRef,'QA retenção definitiva');assert.equal(next.history[0].status,'settled_by_withholding');});

tests/frontend/iva-l1-delta.test.mjs

@@ -34,7 +34,7 @@ test('missing inputs still block only the affected result; invalid fractions do
  const {draft}=l1DeltaFixture();book.rows[0].sourceAmount='1';const stale=calculateSales(draft,book).rows[0];assert.equal(stale.vat,null);assert.equal(stale.exact,undefined);
  assert.throws(()=>fractionPresentation({numerator:'1',denominator:'0'}));assert.equal(fractionPresentation(fraction(1n,21n)).approximate,true);assert.equal(fractionPresentation(decimalFraction('105')).approximate,false);
 });
-test('form06 keeps the agreed residual message and does not infer a foreign operation',()=>{
- const {book}=l1DeltaFixture();const r=evaluateSalesOperation({...book.rows[0],treatment:'foreign_operation'},'MZN');assert.equal(r.field,null);assert.equal(r.vat,null);assert.match(modeloA06Correspondence,/P001 residual/);assert.match(modeloA06Correspondence,/Não há atribuição automática06/);assert.match(modeloA06Correspondence,/provas anteriores preservadas/);
+test('confirmed form06 correspondence preserves unknown foreign treatment',()=>{
+ const {book}=l1DeltaFixture();const r=evaluateSalesOperation({...book.rows[0],treatment:'foreign_operation'},'MZN');assert.equal(r.field,null);assert.equal(r.vat,null);assert.match(modeloA06Correspondence,/Correspond\u00eancia confirmada pela Tempo/);assert.match(modeloA06Correspondence,/Opera\u00e7\u00e3o no estrangeiro n\u00e3o significa06/);assert.match(modeloA06Correspondence,/Originais e resultados hist\u00f3ricos preservados/);
 });
 if(process.env.IVA_L1_DELTA_OUT)fs.writeFileSync(process.env.IVA_L1_DELTA_OUT,JSON.stringify(l1DeltaFixture().draft,null,2));

tests/frontend/navigation-sidebar-render.test.mjs

@@ -0,0 +1,54 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import fs from 'node:fs';
+import {createRequire} from 'node:module';
+import React from 'react';
+import {renderToStaticMarkup} from 'react-dom/server';
+import ts from 'typescript';
+import {portalNavigation,currentNavigationItem} from '../../resources/js/lib/portal-navigation.ts';
+import {searchTerritoryHref} from '../../resources/js/lib/search-territory.ts';
+
+// Shallow SSR of the actual navigation component. Inertia and visual primitives
+// are replaced by semantic wrappers; this is not a browser/viewport proof.
+const require=createRequire(import.meta.url);
+const source=fs.readFileSync(new URL('../../resources/js/components/portal-sidebar-navigation.tsx',import.meta.url),'utf8');
+const output=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
+const primitive=(tag)=>({children,asChild,...props})=>asChild?React.cloneElement(children,{}):React.createElement(tag,props,children);
+const module={exports:{}};
+new Function('require','module','exports',output)((name)=>{
+    if(name==='@inertiajs/react')return {Link:({href,children,...props})=>React.createElement('a',{href,...props},children)};
+    if(name==='@/lib/portal-navigation')return {currentNavigationItem};
+    if(name==='@/lib/search-territory')return {searchTerritoryHref};
+    if(name==='lucide-react')return {LayoutGrid:()=>null};
+    if(name==='@/components/ui/sidebar')return {SidebarGroup:primitive('section'),SidebarGroupLabel:primitive('h2'),SidebarMenu:primitive('ul'),SidebarMenuButton:primitive('div'),SidebarMenuItem:primitive('li')};
+    return require(name);
+},module,module.exports);
+const Component=module.exports.PortalSidebarNavigation;
+const flatten=(rows)=>rows.flatMap(r=>[...(r.href?[r.href]:[]),...flatten(r.children??[])]);
+const render=(access,url='/')=>{const groups=portalNavigation(access);return {groups,html:renderToStaticMarkup(React.createElement(Component,{groups,url}))};};
+void test('sidebar renders every nested authorised destination instead of a first-child shortcut',()=>{
+    const {groups,html}=render({authenticated:true,manager:true,businesses:true,education:true,ai:true,contentManagementHref:'/gestao-conteudos',contentManagementAccess:{opportunities:{index:'/management/opportunities',create:'/management/opportunities/create'}},scopedAdministration:[{label:'Referências económicas',href:'/management/economic-references/lot-01'}]});
+    const hrefs=[...html.matchAll(/<a\b[^>]*href="([^"]+)"/g)].map(m=>m[1].replaceAll('&amp;','&'));
+    assert.deepEqual([...hrefs].sort(),flatten(groups).sort());
+    assert.equal(hrefs[0],'/gestao-conteudos');
+    for(const href of ['/carteira','/zonas','/documentos','/legislacao','/management/opportunities','/management/economic-references/lot-01'])assert.ok(hrefs.includes(href),href);
+    assert.match(html,/Área de trabalho/);
+});
+void test('nested current destination is selected without changing its URL or replacing it with a group root',()=>{
+    const {html}=render({authenticated:true,manager:false},'/zonas?category=zee');
+    const current=[...html.matchAll(/<a\b([^>]*aria-current="page"[^>]*)>/g)];
+    assert.equal(current.length,1);
+    assert.match(current[0][1],/href="\/zonas"/);
+});
+void test('rendered visitor sidebar explains access without private operation links',()=>{
+    const {html}=render({authenticated:false,manager:false});
+    assert.match(html,/href="\/acesso-gestao"/);
+    assert.doesNotMatch(html,/href="\/management\//);
+    assert.doesNotMatch(html,/analysis=proactive/);
+});
+void test('sidebar carries the existing search territory when moving between catalogues',()=>{
+    const {html}=render({authenticated:false,manager:false},'/oportunidades?province_id=QA-province&district_id=QA-district');
+    assert.match(html,/href="\/carteira\?province_id=QA-province&amp;district_id=QA-district"/);
+    assert.match(html,/href="\/zonas\?province_id=QA-province&amp;district_id=QA-district"/);
+    assert.match(html,/href="\/acesso-gestao"/);
+});

tests/frontend/opportunity-fill-flow.test.mjs

@@ -0,0 +1,35 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import {opportunityFillGroups,opportunityErrorGroup,opportunityMissingGroups} from '../../resources/js/lib/opportunity-fill-flow.ts';
+import {territorialSearchParams} from '../../resources/js/lib/territorial-search-params.ts';
+import {documentFacetLabel} from '../../resources/js/lib/document-facet-label.ts';
+
+test('adaptive groups keep every applicable schema field once, including new specialized fields',()=>{
+    const keys=['official_title','locations','sector_id','documents','currency','real_estate','future_schema_field','currency'];
+    const groups=opportunityFillGroups(keys);
+    assert.deepEqual(groups.flatMap(group=>group.fields).sort(),[...new Set(keys)].sort());
+    assert.ok(groups.find(group=>group.id==='specific').fields.includes('future_schema_field'));
+    assert.deepEqual(opportunityFillGroups(['official_title']).map(group=>group.id),['idea']);
+    assert.deepEqual(opportunityFillGroups([]),[]);
+});
+test('saved pending fields and validation errors point to the correct existing group without inventing applicability',()=>{
+    const groups=opportunityFillGroups(['official_title','locations','total_investment']);
+    assert.equal(opportunityErrorGroup(groups,{'canonical.total_investment':'Valor em falta'}),'finance');
+    assert.equal(opportunityErrorGroup(groups,{'canonical.locations.0':'Local em falta'}),'territory');
+    assert.deepEqual(opportunityMissingGroups(groups,['locations.0','canonical.total_investment']).map(group=>group.id),['territory','finance']);
+    assert.equal(opportunityErrorGroup(groups,{reason:'Motivo em falta'}),undefined);
+});
+test('territorial search replaces old descendants while retaining all selected non-territorial filters',()=>{
+    const entries=[['province_id','old'],['district_id','old-child'],['locality_id','old-leaf'],['category','zee'],['q','Nacala'],['page','5']];
+    const scoped=territorialSearchParams(entries,[{id:'new',location_type:'province'}]);
+    assert.equal(scoped.get('province_id'),'new');assert.equal(scoped.has('district_id'),false);assert.equal(scoped.has('locality_id'),false);
+    assert.equal(scoped.get('category'),'zee');assert.equal(scoped.get('q'),'Nacala');assert.equal(scoped.has('page'),false);
+    const all=territorialSearchParams(entries,[]);assert.equal(all.has('province_id'),false);assert.equal(all.get('category'),'zee');
+    const unchanged=territorialSearchParams(entries);assert.equal(unchanged.get('district_id'),'old-child');
+});
+test('document facets have readable labels while original query identifiers remain unchanged',()=>{
+    const original=['agronegocio','education','media','pt','turismo'];
+    assert.deepEqual(original.map(documentFacetLabel),['Agronegócio','Formação e competências','Imagens e conteúdos de apoio','Português','Turismo']);
+    assert.deepEqual(original,['agronegocio','education','media','pt','turismo']);
+    assert.equal(documentFacetLabel('Tema definido pela Tempo'),'Tema definido pela Tempo');
+});

tests/frontend/portal-navigation.test.mjs

@@ -9,6 +9,7 @@ import {
     legacyPortalNavigation,
     currentNavigationGroup,
     currentNavigationItem,
+    canShowLegacyManagement,
 } from '../../resources/js/lib/portal-navigation.ts';
 
 void test('public and authenticated navigation share groups without revealing management', () => {
@@ -20,7 +21,7 @@ void test('public and authenticated navigation share groups without revealing ma
     assert.deepEqual(publicGroups.slice(0, 3), investor.slice(0, 3));
     assert.deepEqual(
         publicGroups.map((g) => g.id),
-        ['discovery', 'realization', 'support', 'account'],
+        ['discovery', 'realization', 'support', 'work', 'account'],
     );
     const hrefs = JSON.stringify(investor);
     assert.equal(hrefs.includes('/management/'), false);
@@ -37,7 +38,7 @@ void test('management and optional modules follow permissions and feature flags'
         education: true,
         ai: true,
     });
-    assert.ok(groups.some((group) => group.id === 'management'));
+    assert.ok(groups.some((group) => group.id === 'work'));
     assert.equal(JSON.stringify(groups).includes('/investidor/negocios'), true);
     assert.equal(JSON.stringify(groups).includes('/management/ai'), true);
     assert.equal(
@@ -100,7 +101,7 @@ void test('reconciled navigation selects discovery, realization and private supp
     );
     assert.equal(
         currentNavigationGroup(groups, '/simulador-fiscal'),
-        'realization',
+        'discovery',
     );
     assert.equal(
         currentNavigationGroup(groups, '/balcao-virtual/dossiers/fixture'),
@@ -151,3 +152,47 @@ void test('catalogue detail and return preserve the search inside the local cata
         '/zonas?https%3A%2F%2Foutside.invalid=',
     );
 });
+
+const destinations=(items)=>items.flatMap(item=>[...(item.href?[item.href]:[]),...destinations(item.children??[])]);
+void test('both menu consumers respect the existing scoped server decision rather than generic manager status',()=>{
+    assert.equal(canShowLegacyManagement({user:{id:1},canManagePortal:true,legacyManagementAccess:false}),false);
+    assert.equal(canShowLegacyManagement({user:{id:1},canManagePortal:true,legacyManagementAccess:true}),true);
+    assert.equal(canShowLegacyManagement({user:null,canManagePortal:true,legacyManagementAccess:true}),false);
+    assert.equal(canShowLegacyManagement({user:{id:1},canManagePortal:true}),true);
+});
+void test('work entry is discoverable without exposing private capabilities to an anonymous visitor',()=>{
+    const groups=portalNavigation({authenticated:false,manager:true,contentManagementHref:'/gestao-conteudos',contentManagementAccess:{opportunities:{index:'/management/opportunities',create:'/management/opportunities/create'}},scopedAdministration:[{label:'Private QA administration',href:'/management/secret'}]});
+    assert.deepEqual(destinations(groups.find(g=>g.id==='work').children),['/acesso-gestao']);
+    assert.equal(JSON.stringify(groups).includes('/management/'),false);
+    assert.equal(JSON.stringify(groups).includes('/gestao-conteudos'),false);
+});
+void test('work area exposes existing content capability even when the old dashboard flag has no menu object',()=>{
+    const groups=portalNavigation({authenticated:true,manager:true,opportunityManagement:null,contentManagementHref:'/gestao-conteudos',contentManagementAccess:{opportunities:{index:'/management/opportunities',create:'/management/opportunities/create'}}});
+    const work=groups.find(g=>g.id==='work');
+    assert.equal(work.label,'Área de trabalho');
+    assert.ok(work.children.some(i=>i.label==='Preparar análise e ideia'&&i.href==='/management/opportunities/create?analysis=proactive'));
+    assert.ok(work.children.some(i=>i.href==='/gestao-conteudos'));
+    assert.ok(work.children.some(i=>i.href==='/management/opportunities'));
+});
+void test('every previously authorised management/profile destination survives the regrouping exactly once',()=>{
+    const access={authenticated:true,manager:true,businesses:true,education:true,ai:true,contentManagementHref:'/gestao-conteudos',profileAccess:{contexts:[],mine:'/minhas-oportunidades',create:'/minhas-oportunidades/create',request:'/perfil/promotor',review:null,audit:'/perfis/auditoria',administration:'/perfis/gestao'},scopedAdministration:[{label:'Referências económicas',href:'/management/economic-references/lot-01'}]};
+    const old=destinations(legacyPortalNavigation(access).filter(g=>['management','profile-opportunities'].includes(g.id)));
+    const groups=portalNavigation(access);const after=destinations(groups);
+    for(const href of old)assert.equal(after.filter(x=>x===href).length,1,href);
+    assert.equal(after.length,new Set(after).size);
+    assert.ok(destinations(groups.find(g=>g.id==='work').children).includes('/management/economic-references/lot-01'));
+    assert.equal(after.filter(href=>href==='/management/profile-install').length,1,'profile installation already present in the old authorised sidebar must survive');
+});
+void test('ordinary authenticated account has an explanation entry and does not acquire creation or management links',()=>{
+    const groups=portalNavigation({authenticated:true,manager:false});
+    assert.deepEqual(destinations(groups.find(g=>g.id==='work').children),['/acesso-gestao']);
+    assert.equal(JSON.stringify(groups).includes('analysis=proactive'),false);
+    assert.equal(JSON.stringify(groups).includes('/management/'),false);
+});
+void test('direct analysis and ordinary creation preserve distinct selection state in the same work group',()=>{
+    const access={authenticated:true,manager:false,profileAccess:{contexts:[],mine:'/minhas-oportunidades',create:'/minhas-oportunidades/create',request:'/perfil/promotor',review:null,administration:null}};
+    const groups=portalNavigation(access);
+    assert.equal(currentNavigationGroup(groups,'/minhas-oportunidades/create?analysis=proactive'),'work');
+    assert.equal(currentNavigationItem(groups,'/minhas-oportunidades/create?analysis=proactive'),'prepare-analysis');
+    assert.equal(currentNavigationItem(groups,'/minhas-oportunidades/create'),'new-my-opportunity');
+});

tests/frontend/proactive-investment.test.mjs

@@ -0,0 +1,13 @@
+import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs';
+import {buildProjectDossierRows} from '../../resources/js/lib/project-dossier.ts';
+import {proactiveInvestmentRows} from '../../resources/js/lib/proactive-investment-report.ts';
+const source=(id,need)=>({key:'opportunity:'+id,title:'SYNTHETIC QA '+id,version:3,analysis:{proactive:{version:1,group:'ideas',state:'hypothesis',need,proposal:'Solução '+id,basis:'Fixture pública sintética',limitations:'Não comprova procura real.',next_action:'Confirmar dados reais.',evidence:[{statement:'QA facto '+id,source:'QA exemplar',locator:'Fixture linha1',period:'2026',scope:'Piloto',coverage:'Sintética',verified_on:'2026-10-27'}]}}});
+test('absent proactivity is a no-op for accepted dossiers',()=>{assert.deepEqual(proactiveInvestmentRows({}),[]);assert.deepEqual(proactiveInvestmentRows({context_applicability_snapshot:'{"version":1,"opportunity_choices":[]}'}),[]);assert.deepEqual(proactiveInvestmentRows({context_opportunity_snapshot:'unreadable-original-preserved'}),[]);});
+test('each idea retains origin,source,need,limits without summing or inventing economic values',()=>{const choices=[{opportunity:source(1,'A')},{opportunity:source(2,'B')}],d={context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:choices})},r=proactiveInvestmentRows(d);assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,2);assert.match(JSON.stringify(r),/opportunity:1/);assert.match(JSON.stringify(r),/opportunity:2/);assert.match(JSON.stringify(r),/Hipótese analítica/);assert.match(JSON.stringify(r),/não é zero/);assert.equal(d.context_applicability_snapshot,JSON.stringify({version:1,opportunity_choices:choices}));});
+test('consumer selection only reports its idea even when other source contexts are present',()=>{const choices=[{opportunity:source(1,'A')},{opportunity:source(2,'B')}],r=proactiveInvestmentRows({context_opportunity:'opportunity:2',context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:choices})});assert.doesNotMatch(JSON.stringify(r),/opportunity:1/);assert.match(JSON.stringify(r),/opportunity:2/);});
+test('explicit consumer snapshot is retained and repeat references do not duplicate report rows',()=>{const a=source(1,'A');let r=proactiveInvestmentRows({context_opportunity_snapshot:JSON.stringify({choice:{opportunity:a}})});assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,1);r=proactiveInvestmentRows({context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:[{opportunity:a},{opportunity:a}]})});assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,1);});
+test('portable API consumer snapshot produces an independently scoped report',()=>{const d=JSON.parse(fs.readFileSync(new URL('./fixtures/proactive-api-consumers.json',import.meta.url),'utf8'));const before=JSON.stringify(d);const perConsumer=d.consumer_contexts.map(c=>proactiveInvestmentRows(c.prefill.simulator));for(const rows of perConsumer)assert.equal(rows.filter(x=>x[1]==='Origem da análise e ideia').length,1);const r=perConsumer.flat();assert.equal(r.filter(x=>x[1]==='Origem da análise e ideia').length,2);assert.match(JSON.stringify(perConsumer[0]),/opportunity:399/);assert.doesNotMatch(JSON.stringify(perConsumer[0]),/opportunity:400/);assert.match(JSON.stringify(perConsumer[1]),/opportunity:400/);assert.doesNotMatch(JSON.stringify(perConsumer[1]),/opportunity:399/);assert.doesNotMatch(JSON.stringify(r),/PRIVATE-QA-/);assert.equal(JSON.stringify(d),before);});
+
+test('resources,assumptions and selected relationships are retained in the existing dossier report',()=>{const a=source(7,'A');Object.assign(a.analysis.proactive,{resources:'QA recurso declarado',assumptions:'QA pressuposto explícito',conditions:'QA condição',relations:[{kind:'project',target_id:'QA-reference',label:'QA projecto existente',relationship:'hypothesis',basis:'QA fundamento público'}]});const draft={context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:[{opportunity:a}]})},rows=buildProjectDossierRows(draft);assert.match(JSON.stringify(rows),/QA pressuposto explícito/);assert.match(JSON.stringify(rows),/QA projecto existente/);assert.match(JSON.stringify(rows),/sem contrato, acesso ou participação presumidos/);});
+
+test('existing facts hide unrelated need and idea rows without deleting previous preparation',()=>{const a=source(8,'Old need');a.analysis.proactive.group='exists';a.analysis.proactive.proposal='Old idea';const d={context_applicability_snapshot:JSON.stringify({version:1,opportunity_choices:[{opportunity:a}]})},before=d.context_applicability_snapshot,r=proactiveInvestmentRows(d);assert.equal(r.some(x=>x[1]==='Estado da necessidade'||x[1]==='Proposta de investimento'),false);assert.equal(d.context_applicability_snapshot,before);assert.match(JSON.stringify(r),/QA facto 8/);});

tests/frontend/territory-search-select.test.mjs

@@ -0,0 +1,56 @@
+import assert from 'node:assert/strict';
+import test from 'node:test';
+import fs from 'node:fs';
+import {createRequire} from 'node:module';
+import React from 'react';
+import ts from 'typescript';
+
+// Exercise the real component's event/state contract; this is not browser visual QA.
+const require=createRequire(import.meta.url);
+const source=fs.readFileSync(new URL('../../resources/js/components/territory-search-select.tsx',import.meta.url),'utf8');
+const compiled=ts.transpileModule(source,{compilerOptions:{module:ts.ModuleKind.CommonJS,target:ts.ScriptTarget.ES2022,jsx:ts.JsxEmit.ReactJSX}}).outputText;
+function harness(overrides={}){
+    const memory=[];let cursor=0;const chosen=[];
+    const hooks={...React,useState(initial){const i=cursor++;if(!(i in memory))memory[i]=initial;return[memory[i],value=>{memory[i]=typeof value==='function'?value(memory[i]):value;}];},useRef:()=>({current:null}),useEffect:()=>{}};
+    const module={exports:{}};
+    new Function('require','module','exports',compiled)(name=>name==='react'?hooks:require(name),module,module.exports);
+    const options=[{id:'province-a',name:'Nampula'},{id:'province-b',name:'Maputo Província'}];
+    const props={id:'territory',label:'Província',search:'',options,onSearch(query){props.search=query;},onChange(option){chosen.push(option);props.selected=option;},...overrides};
+    let tree;
+    const flat=node=>!node||typeof node!=='object'?[]:[node,...React.Children.toArray(node.props?.children).flatMap(flat)];
+    const render=()=>{cursor=0;tree=module.exports.default(props);return tree;};
+    const find=predicate=>flat(tree).find(predicate);
+    const input=()=>find(node=>node.type==='input');
+    const key=value=>input().props.onKeyDown({key:value,preventDefault(){}});
+    render();return{props,chosen,render,find,input,key,options};
+}
+test('one search input owns the dropdown; the separate select is absent',()=>{
+    const h=harness();assert.equal(h.find(node=>node.type==='select'),undefined);
+    assert.equal(h.input().props.role,'combobox');assert.equal(h.input().props['aria-expanded'],false);
+    h.input().props.onFocus();h.render();
+    assert.equal(h.input().props['aria-expanded'],true);
+    assert.ok(h.find(node=>node.props?.role==='listbox'));
+    h.find(node=>node.props?.role==='option'&&node.props.id==='territory-options-1').props.onClick();h.render();
+    assert.deepEqual(h.chosen,[h.options[1]]);assert.equal(h.input().props.value,'Maputo Província');
+    assert.equal(h.input().props['aria-expanded'],false);
+});
+test('typing and Escape preserve the existing selection until an option is explicitly chosen',()=>{
+    const selected={id:'saved',name:'Selecção guardada fora desta página'};const h=harness({selected});
+    h.input().props.onFocus();h.render();h.input().props.onChange({target:{value:'Map'}});h.render();
+    assert.equal(h.props.search,'Map');assert.deepEqual(h.chosen,[]);
+    h.key('Escape');h.render();assert.equal(h.input().props.value,selected.name);assert.deepEqual(h.chosen,[]);
+});
+test('arrow keys and Enter choose from the list; loading cannot commit an old result',()=>{
+    const h=harness();h.input().props.onFocus();h.render();h.key('ArrowDown');h.render();h.key('ArrowDown');h.render();
+    assert.equal(h.input().props['aria-activedescendant'],'territory-options-1');
+    h.key('Enter');h.render();assert.deepEqual(h.chosen,[h.options[1]]);
+    const busy=harness({loading:true});busy.input().props.onFocus();busy.render();busy.key('Enter');
+    assert.deepEqual(busy.chosen,[]);
+});
+test('clear is explicit; disabled dependent levels cannot expose the dropdown',()=>{
+    const h=harness({selected:{id:'saved',name:'Nampula'}});
+    h.find(node=>node.props?.['aria-label']==='Limpar Província').props.onClick();h.render();
+    assert.deepEqual(h.chosen,[undefined]);assert.equal(h.input().props.value,'');
+    const disabled=harness({disabled:true});assert.equal(disabled.input().props.disabled,true);
+    assert.equal(disabled.find(node=>node.props?.role==='listbox'),undefined);
+});