diff --git a/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json b/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json
index 44dfb08b..94e5fabf 100644
--- a/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json
+++ b/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json
@@ -23954,5 +23954,26 @@
"activation": "One joint Git fast-forward/webhook/installer;zero migrations/imports;accepted QA proofs reused;installed delta only",
"deduction_calculation": false,
"automatic_customs_concession": false
+ },
+ "iva_l1_tempo_offers_fx_QA_20261025": {
+ "status": "P104 concluÃdo em QA no procedimento operacional da Tempo;P058/P084/P085 parciais,sem fecho",
+ "implementation_revision": "9536eb710b4b02650a80b9943e20b3f086dd0893",
+ "report": "docs\\investmoz\\simulations\\iva-l1-tempo-offers-fx-qa-20261025.json",
+ "counts": {
+ "delivered": 127,
+ "QA": 1,
+ "functional_pending": 4,
+ "P001": 1,
+ "total": 133
+ },
+ "homologation_unchanged": "a665ee9c",
+ "remaining_ids": [
+ "P047",
+ "P058",
+ "P084",
+ "P085",
+ "P001"
+ ],
+ "L1": "open"
}
}
diff --git a/docs/investmoz/simulations/iva-l1-tempo-offers-fx-qa-20261025.json b/docs/investmoz/simulations/iva-l1-tempo-offers-fx-qa-20261025.json
new file mode 100644
index 00000000..4efa755f
--- /dev/null
+++ b/docs/investmoz/simulations/iva-l1-tempo-offers-fx-qa-20261025.json
@@ -0,0 +1,263 @@
+{
+ "date": "2026-10-25",
+ "status": "P104 concluÃdo em QA no procedimento operacional da Tempo;P058/P084/P085 parciais,sem fecho",
+ "implementation_revision": "9536eb710b4b02650a80b9943e20b3f086dd0893",
+ "branch": "codex/iva-l1-returnees-qa-20261025",
+ "homologation_unchanged": "a665ee9c",
+ "accepted_receipt": "8b3ec2b0",
+ "counts": {
+ "delivered": 127,
+ "QA": 1,
+ "functional_pending": 4,
+ "P001": 1,
+ "total": 133
+ },
+ "QA_ids": [
+ "P104"
+ ],
+ "partial_ids": [
+ "P058",
+ "P084",
+ "P085"
+ ],
+ "origin": "Decisões expressas da Tempo25/10/2026 separadas das fontes legais;sem nova aprovação jurÃdica genérica",
+ "preserved_ids": [
+ "AUD-SIM-L1-P002",
+ "AUD-SIM-L1-P003",
+ "AUD-SIM-L1-P004",
+ "AUD-SIM-L1-P005",
+ "AUD-SIM-L1-P006",
+ "AUD-SIM-L1-P007",
+ "AUD-SIM-L1-P008",
+ "AUD-SIM-L1-P009",
+ "AUD-SIM-L1-P010",
+ "AUD-SIM-L1-P011",
+ "AUD-SIM-L1-P012",
+ "AUD-SIM-L1-P013",
+ "AUD-SIM-L1-P014",
+ "AUD-SIM-L1-P015",
+ "AUD-SIM-L1-P016",
+ "AUD-SIM-L1-P017",
+ "AUD-SIM-L1-P018",
+ "AUD-SIM-L1-P019",
+ "AUD-SIM-L1-P020",
+ "AUD-SIM-L1-P021",
+ "AUD-SIM-L1-P022",
+ "AUD-SIM-L1-P023",
+ "AUD-SIM-L1-P024",
+ "AUD-SIM-L1-P025",
+ "AUD-SIM-L1-P026",
+ "AUD-SIM-L1-P027",
+ "AUD-SIM-L1-P028",
+ "AUD-SIM-L1-P029",
+ "AUD-SIM-L1-P030",
+ "AUD-SIM-L1-P031",
+ "AUD-SIM-L1-P032",
+ "AUD-SIM-L1-P033",
+ "AUD-SIM-L1-P034",
+ "AUD-SIM-L1-P035",
+ "AUD-SIM-L1-P036",
+ "AUD-SIM-L1-P037",
+ "AUD-SIM-L1-P038",
+ "AUD-SIM-L1-P039",
+ "AUD-SIM-L1-P040",
+ "AUD-SIM-L1-P041",
+ "AUD-SIM-L1-P042",
+ "AUD-SIM-L1-P043",
+ "AUD-SIM-L1-P044",
+ "AUD-SIM-L1-P045",
+ "AUD-SIM-L1-P046",
+ "AUD-SIM-L1-P048",
+ "AUD-SIM-L1-P049",
+ "AUD-SIM-L1-P050",
+ "AUD-SIM-L1-P051",
+ "AUD-SIM-L1-P052",
+ "AUD-SIM-L1-P053",
+ "AUD-SIM-L1-P054",
+ "AUD-SIM-L1-P055",
+ "AUD-SIM-L1-P056",
+ "AUD-SIM-L1-P057",
+ "AUD-SIM-L1-P059",
+ "AUD-SIM-L1-P060",
+ "AUD-SIM-L1-P061",
+ "AUD-SIM-L1-P062",
+ "AUD-SIM-L1-P063",
+ "AUD-SIM-L1-P064",
+ "AUD-SIM-L1-P065",
+ "AUD-SIM-L1-P066",
+ "AUD-SIM-L1-P067",
+ "AUD-SIM-L1-P068",
+ "AUD-SIM-L1-P069",
+ "AUD-SIM-L1-P070",
+ "AUD-SIM-L1-P071",
+ "AUD-SIM-L1-P072",
+ "AUD-SIM-L1-P073",
+ "AUD-SIM-L1-P074",
+ "AUD-SIM-L1-P075",
+ "AUD-SIM-L1-P076",
+ "AUD-SIM-L1-P077",
+ "AUD-SIM-L1-P078",
+ "AUD-SIM-L1-P079",
+ "AUD-SIM-L1-P080",
+ "AUD-SIM-L1-P081",
+ "AUD-SIM-L1-P082",
+ "AUD-SIM-L1-P083",
+ "AUD-SIM-L1-P086",
+ "AUD-SIM-L1-P087",
+ "AUD-SIM-L1-P088",
+ "AUD-SIM-L1-P089",
+ "AUD-SIM-L1-P090",
+ "AUD-SIM-L1-P091",
+ "AUD-SIM-L1-P092",
+ "AUD-SIM-L1-P093",
+ "AUD-SIM-L1-P094",
+ "AUD-SIM-L1-P095",
+ "AUD-SIM-L1-P096",
+ "AUD-SIM-L1-P097",
+ "AUD-SIM-L1-P098",
+ "AUD-SIM-L1-P099",
+ "AUD-SIM-L1-P100",
+ "AUD-SIM-L1-P101",
+ "AUD-SIM-L1-P102",
+ "AUD-SIM-L1-P103",
+ "AUD-SIM-L1-P105",
+ "AUD-SIM-L1-P106",
+ "AUD-SIM-L1-P107",
+ "AUD-SIM-L1-P108",
+ "AUD-SIM-L1-P109",
+ "AUD-SIM-L1-P110",
+ "AUD-SIM-L1-P111",
+ "AUD-SIM-L1-P112",
+ "AUD-SIM-L1-P113",
+ "AUD-SIM-L1-P114",
+ "AUD-SIM-L1-P115",
+ "AUD-SIM-L1-P116",
+ "AUD-SIM-L1-P117",
+ "AUD-SIM-L1-P118",
+ "AUD-SIM-L1-P119",
+ "AUD-SIM-L1-P120",
+ "AUD-SIM-L1-P121",
+ "AUD-SIM-L1-P122",
+ "AUD-SIM-L1-P123",
+ "AUD-SIM-L1-P124",
+ "AUD-SIM-L1-P125",
+ "AUD-SIM-L1-P126",
+ "AUD-SIM-L1-P127",
+ "AUD-SIM-L1-P128",
+ "AUD-SIM-L1-P129",
+ "AUD-SIM-L1-P130",
+ "AUD-SIM-L1-P131",
+ "AUD-SIM-L1-P132",
+ "AUD-SIM-L1-P133"
+ ],
+ "tests": {
+ "frontend": {
+ "passed": 75,
+ "includes": "P104,P058,ofertas,ZIP,legadoP131/P132/P129/P133"
+ },
+ "API": {
+ "passed": 2,
+ "assertions": 37,
+ "database": "simulator_fiscal_delta_20261021_test",
+ "port": 55441,
+ "rollback": true,
+ "scope": "upload privado,hash,deduplicação,quarentena/acesso,actor diferente,recuperação exactaP104 e127livros",
+ "latest_result": {
+ "tool": "phpunit",
+ "result": "passed",
+ "tests": 2,
+ "passed": 2,
+ "assertions": 37,
+ "duration_ms": 10448
+ }
+ },
+ "types": "passed",
+ "build": "passed",
+ "UI": {
+ "save_recover_report": "passed;DOM contains request,decision,form,scope,external submission",
+ "FX": "client opposite perspective selects Venda64.54 after impact confirmation;200USD→12908MZN;two earlier versions preserved",
+ "transport": "UI uses real components and synthetic local transport;real API tested separately in rolled-back QA;no authority submission"
+ }
+ },
+ "limits": [
+ "P104 é procedimento operacional da Tempo,não atribuição à Lei2/2006 de uma regra cambial não demonstrada;excepção fiscal identificada por disposição/âmbito/taxa/data",
+ "Não activa cálculo de IVA,dedução ou reavaliação de livros anteriores;conversão reutiliza aritmética existente a seis casas decimais,sem nova regra de arredondamento fiscal",
+ "P084/P085 não são fechados por este avanço;ZIP contém preparação e anexos,não recibo de submissão nem formulário oficial inventado",
+ "Anexos privados reutilizamdocuments/scan existente;sem migração;pendente de scan impede descarga,sem criar certificado fiscal",
+ "P058 é parcial;bagagem e remissões por concluir;sem extensão das condiçõesP059",
+ "Formais digitais e cálculo fiscal de viagens/eventos mantêm limitações aceites;bebidasL2/L3,EstatÃsticas/IAadiadas;L1aberto"
+ ],
+ "remaining": {
+ "P047": {
+ "type": "desenvolvimento e cotejo delimitado",
+ "exists": "CIVA12(1)b quatro famÃlias;IPP22 integral localizado no Parlamento,PDF4–5/p2238–2239;Lei8/2025item30 eDecreto27/2026 obtidos. MCNet5/BR251 é exemplar parcial dasIPP,não fonte doart22.",
+ "next": "Traduzir os âmbitos e condições das quatro famÃlias,começando pelos itens sustentados doQuadroV;distinguir isenção de direitos,redução e mero pedido;sem generalizar condições."
+ },
+ "P058": {
+ "type": "implementação parcial e cotejo",
+ "exists": "Três percursos de veÃculos63 emQA:isenção,80%,50%;60dias+30 excepcional;cincoanos;documentos de titularidade/residência euso28;fonte/hash/datas/valores/histórico. Não usa condiçõesP059.",
+ "next": "Concluir bagagem/outros bens e tratar a remissão incoerente57(2)b sem correcção presumida;marco do tempo de propriedade deve ser documentado,sem presumir chegada ou despacho;180dias exactos indeterminados."
+ },
+ "P084": {
+ "type": "continuidade operacional demonstrada;correspondência do formulário parcial",
+ "exists": "ProcedimentoTempo25/10 pedidoMF/AT→apresentado→decisão número/data/emitente/âmbito comanexo→conteúdo/formulário comdespacho;gravação/recuperação/relatório eZIP comhash;benefÃcio só após decisão e linha abrangida.",
+ "next": "Concluir correspondência concreta do formulário aplicável;ModeloI.1 não é presumido por nome;preservar interesse público/fins sociais e aquisição/importação distintas."
+ },
+ "P085": {
+ "type": "continuidade operacional demonstrada;correspondência do formulário parcial",
+ "exists": "Mesma sequência operacional definida pelaTempo,com finalidade de atenuar calamidades,finalidade humanitária e aquisição. Pedido apresentado não concede;despacho aplica apenas ao seu âmbito.",
+ "next": "Concluir formulário/procedimento especÃfico comfonte correspondente;sem estender à importação ou impor condições própriasP084."
+ },
+ "P001": {
+ "type": "dependência documental especÃfica",
+ "exists": "Edição recebida e candidatos anteriores preservados;formulários2019/eDeclaração têm outra numeração.",
+ "next": "Instrução correspondente à edição recebida para distinguir apenas05/06;não reabrir outros campos."
+ }
+ },
+ "artifacts": {
+ "preservation": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\preservation-before-tests.json",
+ "sources": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\source-archive-inventory.json",
+ "frontend": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\frontend.txt",
+ "API": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\api.txt",
+ "UI_report": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\offer-recovered-report.png",
+ "UI_FX": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\P104-selection-history.png",
+ "package_P084": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\P084-pedido-decisao-formulario.zip",
+ "package_P085": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\P085-pedido-decisao-formulario.zip"
+ },
+ "active_actions": {
+ "push": false,
+ "migration": false,
+ "active_DB_write": false,
+ "new_publication": false
+ },
+ "runtime_hashes": {
+ "app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php": "b7359dcd66fa01e76d55ad729615f7cd4f0eb45ed88ec7b32d7997b8cfcb89c9",
+ "app/Http/Middleware/EnsureSimulationRecoveryCookie.php": "d10c2f54772233fcffe4f8f24c62a2282537bff1085d43ca7c1e8774070f5316",
+ "resources/js/components/simulation-currency-events.tsx": "4c81d2cd7e6835ee8102a8323991b494d8b52a21198a816c9f93f973c0da55b6",
+ "resources/js/components/simulation-fx-selection.tsx": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf",
+ "resources/js/components/simulation-monthly-iva.tsx": "b695e87089b08f987847e28413cd9bacca12b25f1171db4915f4a5dd082f5180",
+ "resources/js/components/simulation-offer-preparations.tsx": "9e70725e707ff4236f8edbaa965cb72d42407e010053a23f0e86bae7bbc2eaf7",
+ "resources/js/components/simulation-offer-workflow.tsx": "4cf2354d01b1f6c60598f1a495ee02946c5e565434078c61928ec7d13fe43cc6",
+ "resources/js/components/simulation-returnees.tsx": "a8b457344ec93d0db6d7a169b2f0b77dacb916b4943324a19b2580a893191cd4",
+ "resources/js/components/simulation-travel-events.tsx": "d5690d7abbb2b70653ec6cb42e75260347e7190c5d3a474983e6fd318d0606c4",
+ "resources/js/lib/iva-currency-events.ts": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08",
+ "resources/js/lib/iva-fx-selection.ts": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998",
+ "resources/js/lib/iva-offer-package.ts": "240b274933e669a8c6def3b2324507c421bcd90ccbca82b58f6aab72cdeba5f5",
+ "resources/js/lib/iva-offer-preparations.ts": "b57abb97295493d0a9c3bb48941a7bb250f4fbec367a8b575afdbb14c32d1751",
+ "resources/js/lib/iva-offer-workflow.ts": "6ee9df722441639ab674b2457e5e9a075dc6ef326eab718d20295572297d5f86",
+ "resources/js/lib/iva-returnees.ts": "f91988669672e92527dba7e374fadebe71973f58a8459181d01e1684f10aab25",
+ "resources/js/lib/project-dossier.ts": "fc54a64b0e7bc218f30031355497c1ad98c84e5f2faf51945d5aa70e8f115864",
+ "routes/api.php": "f0b1b2b6943d23d27d54f6ffc58fd5caca46760ecec97a6da85faf477e5fef4e"
+ },
+ "artifact_hashes": {
+ "preservation": "0eb164a48edc3fae0af4b7a226254181e3abc741a8b3b3b79e50d3166d5e0eba",
+ "sources": "67dacdd502babd2e652d1195d1ce496323ed929a8527400141d8cb8e8ca864c2",
+ "frontend": "226b324ee59af3fbc1f2dd1ae39f4350fd3402870d26031e02d68b649f9577bd",
+ "API": "c99483738029ed9de91d493319b8cd3b08a546e2156a05404dc7a35995255c55",
+ "UI_report": "c3876f226656916fd3cab065346fa70f2f1b412eca13b4cfa4405eccfd24581c",
+ "UI_FX": "1ff954f1dde55440b9bfb5251856e78ee8504086f077a12422a2dc938496f416",
+ "package_P084": "65ad2aadbe5a59ddde566a0b5edb2125bdce221503a982bcc7c717235651abff",
+ "package_P085": "e447fe112b34466fcb7e3fe9c559b16edf6680a17e46c56f47425f4300d40c54"
+ },
+ "source_inventory_count": 19
+}
diff --git a/docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf b/docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf
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diff --git a/docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf b/docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf
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diff --git a/docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf b/docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf
new file mode 100644
index 00000000..f350f552
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